房地产财务制度
施工、房地产开发企业财务制度
第一章 总 则
第一条 为了规范施工、房地产开发企业财务行为，有利于企业公平竞争，加强财务管理和经济核算，根据《企业财务通则》，结合施工、房地产开发企业的特点及其管理要求，制定本制度。
第二条 本制度适用于中华人民共和国境内的各类施工、房地产开发企业(以下简称企业)，包括全民所有制企业、集体所有制企业、私营企业、外商投资企业等各类经济性质的企业;有限责任公司、股份有限公司等各类组织形式的企业。
其他行业独立核算的施工、房地产开发企业也适用本制度。
第三条 企业应当在办理工商登记之日起,,日内，向主管财政机关提交企业设立批准证书、营业执照、合同、章程等文件的复制件。
企业发生迁移、合并、分立以及其他变更登记等主要事项，应当在依法办理变更登记之日起,,日内，向主管财政机关提交变更文件的复制件。
第四条 企业应当建立健全财务
管理制度
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，完善内部经济责任制，严格执行国家规定的各项财务开支范围和
标准
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，如实反映企业财务状况和经营成果，依法计算缴纳国家税收，并接受主管财政机关的检查监督。
第五条 企业财务管理的基本任务和方法是，做好各项财务收支的
计划
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、控制、核算、分析和考核工作，依法合理筹集资金，有效利用企业各项资产，努力提高经济效益。
第六条 企业应当做好财务管理基础工作。在生产经营活动中的产量、质量、工时、设备利用，存货的消耗、收发、领退、转移以及各项财产物资的毁损等，都应当及时做好完整的原始记录。企业各项财产物资的进出消耗，都应当做到手of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
续齐全，计量准确，完善原材料、能源等物资的消耗定额和工时定额，定期或者不定期地进行财产清查。
第二章 资金筹集
第七条 企业筹集的资本金，按投资主体分为国家资本金、法人资本金、个人资本金和外商资本金等。
国家资本金为有权代表国家投资的政府部门或者机构以国有资产投入企业形成的资本金。
法人资本金为其他法人单位以其依法可以支配的资产投入企业形成的资本金。
个人资本金为社会个人或者本企业内部职工以个人合法财产投入企业形成的资本金。
外商资本金为国外投资者以及我国香港、澳门和台湾地区投资者投入企业形成的资本金。
第八条 企业应当按照法律、法规和合同、章程的规定，及时筹集资本金。资本金可以一次或者分期筹集。一次性筹集的，从营业执照签发之日起,个月内筹足;分期筹集的，最后一期出资应当在营业执照签发之日起,年内缴清，其中，第一次筹集的投资者出资不得低于,,,，并且在营业执照签发之日起,个月内缴清。
投资者未按照投资合同、协议章程的约定履行出资义务的，企业或者其他投资可以依法追究其违约责任。
第九条 企业在筹集资本金过程中，吸收的投资者的无形资产(不包括土地使用权)的出资不得超过企业注册资金的,,,;因情况特殊，需要超过,,,的，应当经有关部门审查批准，但是最高不得超过,,,。法律另有规定的，从其规定。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
企业不得吸收投资者的已设立有担保物权及租赁资产的出资。
第十条 企业筹集的资本金，必须聘请中国注册会计师验资并出具验资报告，由企业据以发给投资者出资证明书。
第十一条 企业筹集的资本金，在生产经营期间内，投资者除依法转让外，不得以任何方式抽走。法律另有规定的，从其规定。
投资者按照出资比例或者合同、章程的规定，分享企业利润和分担风险及亏损。
第十二条 企业在筹集资本金活动中，投资者实际缴付的出资额超出其资本金的差额(包括股份有限公司发行股票的溢价净收入)，接受捐赠的财产，资产的评估确认价值或者合同、协议约定价值与原帐面净值的差额，以及资本汇率折算差额等计入资本公积金。
资本公积金按照法定程序，可以转增资本金。
第十三条 企业的负债分为流动负债和长期负债。
流动负债包括短期借款、应付短期债券、应付票据、应交税金、应付购货款、应付分包工程款、应付工程款、应付工资、应付投资者利润、应付股利和其他应付款，预收工程款、预收备料款、预收销货款、预收购房定金、预收代建工程款、预提费用，以及从成本、费用中提取的职工福利费等。
长期负债包括长期借款、长期应付款、应付长期债券等。
发行的长期债券按照债券面值计价，实际收到的价款超过或者低于债券面值的差额，在债券到期以前分期冲减或者增加利息支出。
第十四条 企业流动负债的应计利息支出，计入财务费用。
企业长期负债的应计利息支出，筹建期间的，计入开办费;生产期间的，计入财务费用;清算期间的，计入清算损益。其中，与购建固定资产或者无形资产of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
有关的，在资产尚未交付使用或者虽已交付使用但尚未办理竣工决算以前，计入购建资产的价值。
第十五条 企业应当按期偿还各种负债，如发生因债权人特殊原因确实无法支付的应付款项，计入营业外收入。
第三章 流动资产
第十六条 流动资产包括现金、各种存款、其他货币资金、短期投资、应收及预付款项、存货等。
第十七条 其他货币资金包括外埠存款、在途资金等。
第十八条 应收及预付款项包括应收工程款、应收销货款、其他应收款、应收票据、待摊费用、预付分包工程款、预付分包备料款、预付工程款、预付备料款、预付购货款等。
应收票据应按照面值计价。贴现应收票据的实得款项与其面值的差额，计入财务费用。
第十九条 企业可以于年度终了，按照年末应收帐款余额的,,计提坏帐准备金，计入管理费用。
企业发生的坏帐损失，冲减坏帐准备金。收回已核销的坏帐，增加坏帐准备金。
不计提坏帐准备金的企业，发生的坏帐损失，计入管理费用。收回已核销的坏帐，冲减管理费用。
第二十条 存货包括主要材料、其他材料、周转材料、设备、低值易耗品、机械配
件、在建工程、在产品、产成品、半成品、结构件、商品等。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
房地产开发企业临时出租房、周转房视同存货。
第二十一条 存货按实际成本计价。
购入的，按买价加运杂费、采购保管理费和税金等计价。
建设单位供应的，按合同确定价值计价。
自制的，按照制造过程中的各项实际支出计价。
委托外单位加工的，按实际耗用的原材料或者半成品加运杂费和加工费等计价。
投资者投入的，按照评估确认或者合同、协议约定的价值计价。
盘盈的，按照同类存货的实际成本计价;没有同类存货的，按照市价计价。
接受捐赠的，按照发票帐单所列金额加企业负担的运杂费、保险费、税金计价;无发
票帐单的，按同类存货的市价计价。
按照计划成本核算存货的企业，对存货的实际成本与计划成本之间的差异，应当单独
核算。
第二十二条 企业领用或发出的存货，按照实际成本核算的，可以采用先进先出法
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本;采用计划
成本核算的，按期结转其应负担的成本差异将计划成本按成本计算期调为实际成本。
第二十三条 企业领用的周转材料、低值易耗品按受益对象，一次或分期摊入工程
成本和管理费用。
房地产开发企业在用出租房、周转房按其耐用年限分期平均摊入成本。
第二十四条 企业对存货应当定期或者不定期盘点，年度终了前必须进行一次全面
的盘点清查。对于盘盈、盘亏、毁损以及报废的存货应当及时查明原因，分别情况及时处
理。
盘盈的存货，冲减管理费用。盘亏、毁损和报废的存货，扣除过失人或者保险公司赔
款和残料价值后，计入采购保管费或管理费用。存货毁损属于非常损失的部分，扣除过失
人或者保险公司赔款和残料价值后，计入营业外支出。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
第四章 固定资产
第二十五条 固定资产是指使用期限超过一年的房屋及建筑物、机器、机械、运输
工具以及其他与生产经营有关的设备、器具、工具等。不属于生产经营主要设备的物品，
单位价值在,,,,元以上，并且使用期限超过两年的，也应当作固定资产。
企业根据实际情况，制定固定资产目录。
第二十六条 固定资产分为以下六类:
一、生产用固定资产。包括生产和行政管理用房屋及建筑物、施工机械、运输设备、
生产设备、仪器及试验设备和其他生产用固定资产;
二、非生产用固定资产。包括职工宿舍、招待所、学校、幼儿园、托儿所、俱乐部、
食堂、医院等单位使用的房屋、设备等固定资产;
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
三、租出固定资产;
四、未使用固定资产;
五、不需用固定资产;
六、融资租入的固定资产。
第二十七条 固定资产按照下列方法计价:
购入的，按照买价加上支付的运输费、保险费、包装费、安装调试费和缴纳的税金等
计价。
自行建造的，按照建造过程中实际发生的全部支出计价。
在原有固定资产基础上进行改、扩建的，按照固定资产原价加上改、扩建发生的支出
减去改、扩建过程中发生的固定资产变价收入后的余额计价。
投资者投入的，按照评估确认或者合同、协议约定的价值计价。
融资租入的，按照
租赁协议
简单房屋租赁协议范本房屋租赁协议模板个人车辆租给公司协议经营场所租赁协议花卉租赁协议书
或合同确定的价款加运输费、保险费、安装调试费等计价。
接受捐赠的，按照发票帐单所列金额(无发票帐单的，按照同类设备市价)加上由企
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
业负担的运输费、保险费、税金、安装调试费等计价。
盘盈的，按照同类固定资产的重置完全价值计价。
企业购建固定资产交纳的固定资产投资方向调节税、耕地占用税，计入固定资产价值。
第二十八条 企业为建造固定资产或者对固定资产进行技术改造而发生的尚未交付
使用以前的专项工程支出，按照实际成本计价。
第二十九条 专项工程发生报废或毁损，按照扣除残料价值和过失人或者保险公司
等赔款后的净损失，计入专项工程成本。单项工程报废以及由于非常原因造成的报废或毁
损，其净损失，在筹建期间，计入开办费;在生产经营期间，计入营业外支出。
专项工程交付使用前因试运转发生的支出计入工程成本，发生的营业性收入扣除税金
后冲减工程成本。
第三十条 完工并已交付使用但尚未办理竣工决算的工程，应按照工程全部支出数
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
估价转入固定资产，并从交付使用次月起计提折旧;办理竣工决算后，按其实际价值调整
原估价入帐的固定资产原值和已计提折旧。
第三十一条 企业计提固定资产折旧一般采用平均年限法和工作量法。技术进步较
快或使用寿命受工作环境影响较大的施工机械和运输设备，经财政部批准，可采用双倍余
额递减法或年数总和法计提折旧。
第三十二条 企业固定资产折旧年限(见附表一)。实行工作量法的其总行驶里程
，总工作小时可按同类固定资产折旧年限换算确定。
企业按照上述规定，有权选择具体折旧方法和折旧年限，在开始实行年度前报主管财
政机关备案。
平均年限法的固定资产折旧率和折旧额的计算公式为:
,,预计净残值率
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
年折旧率,,,,,,,,,×,,,,
折旧年限
月折旧率,年折旧率?,,
月折旧额,固定资产原值×月折旧率
净残值率按照固定资产原值的,,,,确定，净残值率低于,,或者高于
,,的，由
企业自主确定，报主管财政机关备案。
采用工作量法的固定资产折旧额计算公式为:
(一)按照行驶里程计算折旧的公式:
原值×(,,预计净残率)
单位里程折旧额,,,,,,,,,,,,,
总行驶里程
(二)按照工作小时计算折旧的公式:
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
原值×(,,预计净残值率)
每工作小时折旧额,,,,,,,,,,,,,,
总工作小时
采用双倍余额递减法的固定资产折旧率和折旧额的计算公式为:
,
年折旧率,,,,,×,,,,
折旧年限
月折旧率,年折旧率?,,
月折旧额,固定资产帐面净值×月折旧率
实行双倍余额递减法的固定资产，应当在其固定资产折旧年限到期前两年内，将固定
资产净值扣除预计净残值后的净额平均摊销。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
采用年数总和法的固定资产折旧率和折旧额的计算公式为:
折旧年限,已使用年数
年折旧率,,,,,,,,,,,,,,,,,×,,,,
折旧年限×(折旧年限，,)?,
月折旧率,年折旧率?,,
月折旧额,(固定资产原值,预计净残值)×月折旧率
折旧年限和折旧方法一经确定，不得随意变更。需要变更的，由企业提出申请，并在
变更年度前报主管财政机关批准。
第三十三条 计提折旧的固定资产，包括房屋及建筑物、在用施工机械、运输设备
、生产设备、仪器及试验设备、其他固定资产，季节性停用、修理停用的固定资产，融资
租赁方式租入和经营租赁方式租出的固定资产。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
不计提折旧的固定资产，包括除房屋及建筑物以外的未使用、不需用固定资产，经营
租赁方式租入的固定资产，已提足折旧继续使用的固定资产，破产、关停企业的固定资产
等。
提前报废的固定资产，不补提折旧，其净损失计入营业外支出。
第三十四条 企业固定资产折旧，从固定资产投入使用月份的次月起，按月计提。
停止使用的固定资产，从停用月份的次月起，停止计提折旧。提足折旧的逾龄固定资产不
再计提折旧。
企业按规定提取的固定资产折旧，计入成本费用，不得冲减资本金。
第三十五条 企业发生的固定资产修理支出，计入有关费用。修理费用发生不均衡
的、数额较大的，可以采用待摊或者预提的办法。采取预提办法的，实际发生的修理支出
应先冲减预提费用，实际支出数大于预提费用的差额，计入有关费用;小于预提费用的差
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
额冲减有关费用。
第三十六条 固定资产有偿转让或清理报废的变价收入扣除清理费用后的净收益与
其帐面净值(固定资产原值减累计折旧)的差额，计入营业外收入或营业外支出。
第三十七条 企业对固定资产应每年盘点一次。
盘盈的固定资产，按照原价减去估计累计折旧的净收益，计入营业外收入。盘亏、毁
损、报废的固定资产，按其原值扣除累计折旧、变价收入、过失人或保险公司赔偿以及残
值后的净损失，计入营业外支出。
企业在筹建期间发生的固定资产盘盈、盘亏和清理净损益，以及由于非常原因造成的
固定资产清理净损失，计入开办费。
第五章 无形资产、递延资产和其他资产
第三十八条 无形资产是指企业长期使用但没有实物形态的资产，包括专利of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
权、商
标权、著作权、土地使用权、非专利技术、商誉等。
第三十九条 无形资产按取得时的实际成本计价。
投资者作为资本金或者合作条件投入的，按照评估确认或者合同，协议约定的金额计
价。
购入的，按照实际支付价款计价。
自行开发并且依法申请取得的，按照开发过程中实际支出计价。
接受捐赠的，按照发票帐单所列金额或者同类无形资产市价计价。
除企业合并外，商誉不得作价入帐。
非专利技术和商誉的计价，应当经法定评估机构评估确认。
第四十条 无形资产从开始受益之日起，在有效使用期限内平均摊入管理费用。有
效使用期限按照下列原则确定:
法律和合同或者企业申请书分别规定有法定有效期限和受益年限的，按照两者孰短的
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
原则确定。
法律没有规定有效期限，企业合同或者企业申请书中规定有受益年限的，按照合同或
者企业申请书规定的受益年限确定。
法律和合同或者企业申请书均未规定法定有效期限或者受益年限的，按照不少于,,
年的期限确定。
第四十一条 企业转让无形资产取得的净收入，除国家法律法规另有规定外，计入
其他业务收入。
第四十二条 递延资产包括开办费、以经营租赁方式租入的固定资产改良支出、摊
销期限在,年以上的固定资产修理支出以及其他待摊费用等。
开办费是指企业在筹建期间发生的费用，包括筹建期间人员工资、办公费、培训费、
差旅费、印刷费、注册登记费，以及不计入固定资产和无形资产购建成本的汇兑损益利息
等支出。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
下列费用不包括在开办费内:应当由投资者负担的费用支出，为取得各项固定资产、
无形资产所发生的支出，以及筹建期间应当计入资产价值的利息支出、汇兑损益等。
开办费自生产、经营月份的次月起，按不得短于,年的期限分期摊入管理费用。
以经营租赁方式租入的固定资产改良支出，在租赁有效期限内，分期摊入成本或者管
理费用。
第四十三条 其他资产包括临时设施、特准储备物资、银行冻结存款、冻结物资、
涉及诉讼中的财产等。
临时设施是指企业为保证施工和管理的进行而建造的各种简易设施，包括现场临时作
业棚、机具棚、材料库、办公室、休息室、厕所、化灰池、储水池、沥青锅灶等设施;临
时铁路专用线、轻便铁道;临时道路、围墙;临时给排水、供电、供热等管线;临时性简
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
易周转房，以及现场临时搭建的职工宿舍、食堂、浴室、医务室、理发室、托儿所等临时
性福利设施。
临时设施以建造时发生的实际支出计价，按工程受益期限分期摊入工程成本，报废清
理回收的残值扣除清理费用列作营业外收支。
特准储备物资是指具有专门用途，但是不参加生产经营的经国家批准储备的特种物资。
第六章 对外投资
第四十四条 企业根据国家法律、法规规定，可以采用货币资金、实物、无形资产
等方式向其他单位投资。包括短期投资和长期投资。
企业不得以国家专项储备的物资以及国家规定不得用于对外投资的其他财产向其他单
位投资。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
第四十五条 企业的对外投资，按照下列原则确定:
以现金、存款等货币资金方式对外投资的，按照实际支付的金额计价。
以实物、无形资产方式向其它单位投资的，按照评估确认或合同、协议约定的价值计
价。资产评估确认或者合同、协议约定的价值与其帐面净值的差额，计入资本公积金。
企业认购的债券，按照实际支付的价款计价。实际支付款项中含有应计利息的，按照
扣除应计利息后的差额计价。
溢价或者折价购入的长期债券，其实际支付的款项(扣除应计利息)与债券面值的差
额，在债券到期前分期计入投资收益。
企业认购的股票，按实际支付价款计价。实际支付款项中含有已宣告发放但尚未支付
股利的，按照实际支付的价款扣除应收股利后的差额计价。
第四十六条 企业以货币资金、实物、无形资产和股票进行长期投资，对被投资单
位没有控制权的，应当采用成本法核算，并且不因被投资单位净资产的增加或减of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
少而变动
;拥有实际控制权的，应当采用权益法核算，按照被投资单位增加或减少的净资产中所拥
有或者分担的数额，作为企业的投资收益或者投资损失，同时增加或者减少企业的长期投
资，并且在企业从被投资单位实际分得股利或者利润时，相应减少企业的长期投资。
第四十七条 企业对外投资取得的利息、利润和股利，扣除分担的亏损，计入投资
收益，按照国家规定缴纳或者补交所得税。
第四十八条 企业收回的对外投资与长期投资帐户的帐面价值的差额，计入投资收
益或者投资损失。
第七章 成本和费用
第四十九条 企业在工程施工、提供劳务、作业、房地产开发、销售产品等过程中
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
发生的各项支出，按照国家规定计入成本、费用。
第五十条 施工企业工程成本分为直接成本和间接成本。
直接成本是指施工过程中耗费的构成工程实体或有助于工程形成的各项支出，包括人
工费、材料费、机械使用费和其他直接费。
人工费包括企业从事建筑安装工程施工人员的工资、奖金、职工福利费、工资性质的
津贴、劳动保护费等。
材料费包括施工过程中耗用的构成工程实体的原材料、辅助材料、构配件、零件、半
成品的费用和周转材料的摊销及租赁费用。
机械使用费包括施工过程中使用自有施工机械所发生的机械使用费和租用外单位施工
机械的租赁费，以及施工机械安装、拆卸和进出场费。
其他直接费包括施工过程中发生的材料二次搬运费、临时设施摊销费、生产工具用具
使用费、检验试验费、工程定位复测费、工程点交费、场地清理费等。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
间接成本是指企业各施工单位为组织和管理工程施工所发生的全部支出，包括施工单
位管理人员工资、奖金、职工福利费、行政管理用固定资产折旧费及修理费、物料消耗、
低值易耗品摊销、取暖费、水电费、办公费、差旅费、财产保险费、检验试验费、工程保
修费、劳动保护费、排污费及其他费用。
第五十一条 房地产开发企业开发产品成本包括土地征用及拆迁补偿费、前期工程
费、建筑安装工程费、基础设施建设费、公共配套设施费以及开发间接费用。
土地征用及拆迁补尝费包括土地征用费、耕地占用税、劳动力安置费及有关地上、地
下附着物拆迁补偿的净支出、安置动迁用房支出等。
前期工程费包括规划、设计、项目可行性研究、水文、地质、勘察、测绘、“三通一
平”等支出。
建筑安装工程费包括企业以出包方式支付给承包单位的建筑安装工程费和以自营方式
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
发生的建筑安装工程费。
基础设施费包括开发小区内道路、供水、供电、供气、排污、排洪、通讯、照明、环
卫、绿化等工程发生的支出。
公共配套设施费包括不能有偿转让的开发小区内公共配套设施发生的支出。
开发间接费用是指企业所属直接组织、管理开发项目发生的费用，包括工资、职工福
利费、折旧费、修理费、办公费、水电费、劳动保护费、周转房摊销等。
第五十二条 企业内部独立核算的工业生产、运输、物资供销、服务等单位生产、
经营成本的划分，比照有关行业财务制度的规定办理。
第五十三条 企业发生的销售费用、管理费用和财务费用，计入当期损益。
第五十四条 销售费用是指企业在销售产品或者提供劳务等过程中发生的各项费用
，以及专设销售机构的各项费用。包括应由企业负担的运输费、装卸费、包装费、保险费
、维修费、展览费、差旅费、广告费、代销手续费、销售服务费，以及专设销售of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
机构的人
员工资、奖金、福利费、折旧费、修理费、物料消耗以及其他经费。
房地产开发企业销售费用还包括开发产品销售之前改装修复费、看护费、采暖费等。
第五十五条 管理费用是指企业行政管理部门为管理和组织经营活动而发生的各项
费用，包括公司经费、工会经费、职工教育经费、劳动保险费、待业保险费、董事会费、
咨询费、审计费、诉讼费、排污费、绿化费、税金、土地使用费、土地损失补偿费、技术
转让费、技术开发费、无形资产摊销、开办费摊销、业务招待费、坏帐损失，存货盘亏、
毁损和报废(减盘盈)损失，以及其他管理费用。
公司经费包括公司总部管理人员工资、奖金、职工福利费、差旅费、办公费、折旧费
、修理费、物料消耗、低值易耗品摊销以及其他公司经费。
差旅费标准由企业参照当地政府规定的标准，结合企业的具体情况自行确定，并报主
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
管财政机关备案。
工会经费是指按职工工资总额,,计提拨交给工会的经费。
职工教育经费是指企业为职工学习先进技术和提高文化水平而支付的费用，按照职工
工资总额的,(,,计提。
劳动保险费是指企业支付离退休职工的退休金(包括提取的离退休统筹基金)、价格
补贴、医药费(包括企业支付离退休人员参加医疗保险的费用)、易地安家补助费、职工
退职金、,个月以上病假人员工资、职工死亡丧葬补助费、抚恤费、按规定支付给离休干
部的各项经费。
待业保险费是指企业按照国家规定交纳的待业保险基金。
董事会费是指企业最高权力机构(如董事会)及其成员为执行职能而发生的各项费用
，包括差旅费、会议费等。
咨询费是指企业向有关咨询机构进行科学技术、经营管理咨询时支付的费用，包括聘
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
请经济技术顾问、法律顾问等支付的费用。
审计费是指企业聘请中国注册会计师进行查帐验资以及进行资产评估等发生的各项费
用。
诉讼费是指企业因起诉或者应诉而发生的各项费用。
排污费是指企业按规定交纳的排污费用。
绿化费是指企业对本厂区进行绿化而发生的零星绿化费用。
税金是指企业按照规定支付的房产税、车船使用税、土地使用税、印花税等。
土地使用费是指企业使用土地而支付的费用。
土地损失补偿费是指企业在生产经营过程中破坏的国家不征用的土地所支付的土地损
失补偿费。
技术转让费是指企业使用非专利技术而支付的费用。
技术开发费是指企业研究开发新产品、新技术、新工艺所发生的新产品设计费、工艺
规程制定费、设备调试费、原材料和半成品的试验费、技术图书资料费、未纳入of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
国家计划
的中间试验费、研究人员的工资、研究设备的折旧，与新产品试制、技术研究有关的其他
经费、委托其他单位进行的科研试制的费用以及试制失败损失。
无形资产摊销是指专利权、商标权、著作权、土地使用权、非专利技术等无形资产的
摊销。
业务招待费指企业为业务经营的合理需要而支付的招待费用，在下列限额内据实列入
管理费用:全年营业收入在,,,,万元以下的，不超过年营业收入的,‰;全年营业收
入超过,,,,万元(含,,,,万元)但不足,,,,万元的，不超过该部分营业收入
的,‰;全年营业收入超过,,,,(含,,,,万元)不足一亿元的，不超过该部分营
业收入的,‰;全年营业收入超过一亿元(含一亿元)的，不超过该部分营业收入的,‰。
第五十六条 职工福利费按照企业职工工资总额的,,,提取。国家另有规定的，
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
从其规定。
职工福利费主要用于职工的医药费(包括企业参加职工医疗保险交纳的医疗保险费)
，医护人员的工资、医务经费，职工因公负伤赴外地就医路费，职工生活困难补助，职工
浴室、理发室、幼儿园、托儿所人员的工资以及按国家规定开支的其他职工福利支出。
第五十七条 财务费用是指企业为筹集资金而发生的各项费用，包括企业经营期间
发生的利息净支出、汇兑净损失、调剂外汇手续费、金融机构手续费，以及企业筹资发生
的其它财务费用。
第五十八条 待摊和预提费用，应遵循权责发生制和成本与收入配比的原则。企业
一次支付，分期摊销的待摊费用，按照费用项目的受益期限确定分担的数额。摊销期限一
般不应超过,,个月。在费用尚未发生以前需从成本中预提的费用项目和标准，由企业根
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
据具体情况确定，报主管财政机关备案。预提数与实际数发生差异时应及时调整提取标准
。多提数一般应在年终冲减成本费用。预提费用当年能结清的，年终财务决算不留余额;
需要保留余额的，应在财务报告中予以说明。
第五十九条 企业的下列支出，不得列入成本、费用:为购置和建造固定资产、无
形资产和其他资产的支出;对外投资的支出;没收的财物，支付的滞纳金、罚款、违约金
、赔偿金，以及企业赞助、捐赠支出;国家法律、法规规定以外的各种付费;国家规定不
得列入成本、费用的其他支出。
第八章 营业收入、利润及利润分配
第六十条 营业收入是指企业在生产经营活动中，由于工程施工、提供劳务、作业
、房地产开发、以及销售产品等所取得的收入。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
施工企业营业收入包括工程价款收入(含工程索赔收入，向发包单位收取的临时设施
基金、劳动保险基金、施工机构调迁费)、劳务、作业收入、产品销售收入、设备租赁收
入、材料销售收入、多种经营收入，以及其他业务收入。
房地产开发企业营业收入包括土地转让收入、商品房销售收入、配套设施销售收入、
代建工程结算收入、出租房租金收入，以及其他业务收入。
第六十一条 施工企业工程施工和提供劳务、作业，以出具的“工程价款结算帐单
”经发包单位签证后，确认为营业收入的实现;产品销售和商品交易以发出商品，同时收
讫货款或取得应收货款赁证时，确认为营业收入的实现。
第六十二条 房地产开发企业开发的土地、商品房在移交后，将结算帐单提交买方
并得到认可时，确认为营业收入的实现;代建房屋及代建其他工程，在工程竣工验收办妥
交接手续，价款结算帐单经委托单位签证后，确认为营业收入的实现;出租房屋of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
按合同、
协议约定的承租方付租日期应付的租金，确认为营业收入的实现。
以赊销或分期收款方式销售的开发产品，以本期收到的价款或按合同约定的本期应收
价款，确认为营业收入的实现。
第六十三条 企业发生的产品销售退回、折让或折扣，冲减销售收入。
第六十四条 企业利润总额包括营业利润、投资净收益和营业外收支净额。
第六十五条 营业利润为营业收入减去销售税金及附加，再减去营业成本、管理费
用、销售费用和财务费用等后的余额。
销售税金及附加包括营业税、产品税、增值税、城市维护建设税和教育费附加。企业
收到减免税退回的税金，作为减少销售税金处理。
施工企业营业利润包括工程结算利润、产品销售利润、劳务、作业利润、材料销售利
润、多种经营利润和其他业务利润(包括技术转让利润，联合承包节省投资分成收入，提
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
前竣工投产利润分成收入等)。
房地产开发企业营业利润包括土地转让利润、商品房销售利润、配套设施销售利润、
代建工程结算利润、出租房经营利润和其他业务利润。
第六十六条 投资净收益是指对外投资收益减去投资损失后的余额。
投资收益包括对外投资分得的利润、股利、债券利息，投资到期收回或中途转上取得
款项高于帐面价值的差额，以及按照权益法核算的股权投资在被投资单位增加的净资产中
所拥有的数额等。
投资损失包括对外投资分担的亏损，投资到期收回或者中途转让取得款项低于帐面价
值的差额，以及按照权益法核算的股权投资在被投资单位减少的净资产中所分担的数额等。
第六十七条 企业营业外收入和营业外支出是指与企业生产经营无直接关系的各项
收入和支出。营业外收支净额，为营业外收入减去营业外支出后的差额。
营业外收入包括固定资产盘盈和出售净收益，因债权人原因确实无法支付的of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
应付款项
，罚款收入、教育费附加返还款，以及其他非营业性收入。
营业外支出包括固定资产盘亏、报废、毁损和出售的净损失，非季节性的停工损失，
非常损失，自办技工学校经费，职工子弟学校经费，公益救济性捐赠，赔偿金，违约金等。
第六十八条 企业发生的年度亏损，可以用下,年度的税前利润等弥补;下,年度
利润不足弥补的，可以在,年内延续弥补。,年内不足弥补的，用税后利润等弥补。
第六十九条 企业实现的利润总额，按照国家规定作相应调整后，依法缴纳所得税。
第七十条 企业缴纳所得税后的利润，除国家另有规定者外，按照下列顺序分配;
(一)被没收的财物损失，支付各项税收的滞纳金和罚款。
(二)弥补企业以前年度亏损。
(三)提取法定盈余公积金。法定盈余公积金按照税后利润扣除前两项的,,,提取
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
，盈余公积金达到注册资金,,,时可不再提取。
(四)提取公益金。
(五)向投资者分配利润。企业以前年度未分配的利润，可以并入本年度向投资者分
配。
第七十一条 股份有限公司提取公益金以后，按照下列顺序分配:
(一)支付优先股股利。
(二)提取任意盈余公积金。任意盈余公积金按照公司章程或者股东会决议提取和使
用。
(三)支付普通股股利。
企业当年无利润时，不得分配股利，但在用盈余公积金弥补亏损后，经股东会特别决
议可以按照不超过股票面值,,的比率用盈余公积金分配股利，在分配股利后，企业法定
盈余公积金不得低于注册资金的,,,。
第七十二条 盈余公积金可用于弥补亏损或用于转增资本金，但转增资本金of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
后，企
业的法定盈余公积金一般不得低于注册资金的,,,。
第七十三条 公益金主要用于企业的职工集体福利支出。
第九章 外币业务
第七十四条 企业的外币业务是指以记帐本位币以外的货币进行的款项收付、往来
结算和计价等业务。
第七十五条 企业一般以人民币为记帐本位币。业务收支以外币为主的企业，也可
以外币作为记帐本位币。
记帐本位币一经确定，不得随意变更，如需变更，应报主管财政机关批准，并在财务
情况
说明书
房屋状态说明书下载罗氏说明书下载焊机说明书下载罗氏说明书下载GGD说明书下载
中予以说明。
第七十六条 企业发生外币业务时，应当将有关外币金额折合为记帐本位币金额记
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
帐。折合记帐本位币的汇率可以是外币业务发生时的国家外汇牌价(原则为中间价，下同
)或者是当月,日的国家外汇牌价。
第七十七条 月份终了，企业应当将外币现金、外币银行存款、债权、债务等各种
外币帐户(不包括按调剂价单独记帐的外币项目)的余额，按照月末的国家外汇牌价折合
为记帐本位币金额。按照月末国家外汇牌价折合的记帐本位币金额与帐面记帐本位币金额
之间的差额，作为汇兑损益。
第七十八条 企业发生的汇兑损益，筹建期间发生的，如为净损失，计入开办费，
从企业开始生产、经营月份的次月起，按照不短于,年的期限平均摊销;如为净收益，自
企业生产、经营月份的次月起，按照不短于,年的期限平均转销，或者留待弥补企业生产
经营期间发生的亏损，或者留待并入企业的清算收益。生产经营期间发生的，计入财务费
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
用。清算期间发生的计入清算损益，其中与购建固定资产等直接有关的汇兑损益，在资产
尚未交付使用或者虽已交付使用但尚未办理竣工决算之前，计入资产的价值。
第七十九条 企业收到投资者的出资额，如需折合为记帐本位币的，有关资产帐户
按当日国家外汇牌价或者当月一日的国家外汇牌价折合，实收资本帐户按合同、协议中约
定的国家外汇牌价折合;合同、协议未作约定的，按企业收到出资额时的国家外汇牌价折
合。
有关资产帐户与实收资本帐户采用的折合汇率不同产生的折合记帐本位币差额，作为
资本公积金。
第八十条 企业发生外汇调剂业务时，按照下列原则处理:
企业按照买入外汇调剂价单独记帐的，支用时，按照买入时的帐面调剂价折合为记帐
本位币金额记帐。帐面调剂价可以采用逐笔辩认法、先进先出法、加权平均法、移动平均
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
法等方法确定。企业调剂外汇不实行单独记帐的，买入的调剂外汇按照国家外汇牌价折合
为记帐本位币金额，外汇调剂价与国家外汇牌价的差额，作为调剂外汇价差。在支用调剂
外汇时，属于购买资产或者支付费用的，调剂外汇价差计入有关资产价值或者有关费用;
属于偿还债务的，调剂外汇价差计入财务费用。卖出调剂外汇时，实际取得款项与按国家
外汇牌价折合的记帐本位币金额的差额，应当冲销调剂外汇价差，如有余额，作为汇兑损
益处理;卖出其他外汇时，作为汇兑损益处理。
第十章 企业清算
第八十一条 企业宣布终止时，应当成立清算机构。清算机构在清算期间负责制定
清算方案、清理企业财产，编制资产负债表和财产清单，处理企业债权、债务，向投资者
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
收取已认缴而未缴纳的出资，清结纳税事宜以及处置企业剩余财产。
第八十二条 清算企业的财产包括宣布清算时企业的全部财产和清算期间取得的资
产。
已作为担保物的财产相当于担保债务的部分，不属于清算财产;担保物的价款超过所
担保的债务数额的部分，属于清算财产。
清算期间，未经清算机构同意，不得处置企业财产。
第八十三条 清算财产的作价一般以帐面净值为依据，也可以评估确认价值或者变
现收入等为依据。
第八十四条 清算期间发生的法定清算机构的成员工资、差旅费、办公费、公告费
、诉讼费以及清算过程中所必须的其他支出，计入清算费用，由企业现有财产优先支付。
第八十五条 企业清算中发生的财产盘盈或盘亏，财产变价净收入，因债权人原因
确实无法归还的债务，确实无法收回的债权，以及清算期间的经营收益或损失等，of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
计入清
算收益或清算损失。
第八十六条 企业在宣布终止前,个月至终止之日的期间内，下列行为无效，清算
机构有权追回其财产作为清算财产入帐:
一、隐匿私分或者无偿转让财产;
二、非正常压价处理财产;
三、对原来没有财产担保的债务提供财产担保;
四、对未到期的债务提前清偿;
五、放弃自己的债权。
第八十七条 企业财产支付清算费用后，按下列顺序清偿债务:
一、应付未付的职工工资、劳动保险费等;
二、应缴未缴国家的税金;
三、尚未偿付的债务。
不足清偿同一顺序债务的，按照比便清偿。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
第八十八条 企业清算终了，清算收益大于清算损失、清算费用的部分，依法交纳
所得税。清算完毕后的剩余财产，除法律另有规定者外，按照下列原则处理:
有限责任公司，除公司章程另有规定者外，按照投资各方的出资比例分配。
股份有限公司，按照优先股股份面值对优先股股东分配;优先股股东分配后的剩余部
分，按照普通股股东的股份比例进行分配;如果剩余财产不能全额偿还优先股股金时，按
照各优先股股东所持比例分配。
第八十九条 清算完毕，清算机构应当提出清算报告并造具清算期内收支报表，连
同中国注册会计师查帐报告一并报送主管财政机关。
第十一章 财务报告与财务评价
第九十条 企业应当定期向主管财政机关等政府部门和其他与企业有关的报表使用
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
者提供财务报告。
公开发行股票的股份有限公司还应当向证券交易机构和证券监管机构等提供年度有关
财务报表。
第九十一条 企业报送的年度财务报告包括财务报表和财务情况说明书。财务报表
包括资产负债表、损益表、财务状况变动表以及有关附表。年度财务报告于年度终了后在
规定的时间内连同中国注册会计师的查帐报告一并报主管财政机关。
第九十二条 财务情况说明书，应主要说明下列内容:
一、生产经营状况，利润实现和分配、资金增减和周转、财务收支、税金缴纳、各项
物资财产变动等情况。
生产经营状况应当分别建安工程、房地产开发、产品销售、机械作业以及第三产业等
进行说明。
二、对某些重要项目采用的财务会计方法及其变动的情况和原因;对本期或者下期财
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
务状况发生重大影响的事项;资产负债表日后至报出财务报告前发生的对企业财务状况变
动有重大影响的事项;为便于正确理解财务报告需要说明的其他事项。
第九十三条 企业总结、考核和评价财务状况及经营成果的财务指标包括偿债能力
指标，营运能力指标和盈利能力指标。
偿债能力指标主要有流动比率和速动比率，用于评价企业流动资产总体变现能力和偿
还短期债务能力;资产负债率，反映企业举债经营状况。
营运能力指标主要有存货周转率，反映企业使用经济资源或资本的效率及有效性。
盈利能力指标主要有资本金利润率、销售利税率、净值报酬率等，反映企业的盈利能
力和投资效益。
主要财务指标计算公式如下:
流动比率,流动资产,流动负债
速动比率,速动资产,流动负债
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
资产负债率,负债总额,总资产
存货周转率,销货成本,平均存货
资本金利润率,利润额,资本金总额
销售利税率,利税总额,销售额
净资产报酬率,利税额,平均股东权益
企业可以根据实际情况，采有上述指标以外的一些比率进行分析。
第十二章 附 则
第九十四条 企业按照《企业财务通则》和本制度的规定，结合企业的实际情况，
制订内部财务管理办法，并报主管财政机关备案。各地区、各部门不再另行制定企业财务
制度。
第九十五条 本制度由中国人民建设银行总行商财政部修订和解释。
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
第九十六条 本制度自,,,,年,月,日起施行。
附表一 企业固定资产分类折旧年限表
类 别 折旧年限
一、房屋及建筑物
,(房屋 ,,,,,年
其中:简易房 ,,,,年
,(建筑物 ,,,,,年
,(传导设施 ,,,,,年
二、施工机械
,(起重机械 ,,,,,年
其中:单转电动起重机 ,,,年
,(挖掘机械 ,,,,,年
,(土方铲运机械 ,,,,,年
,(凿岩机械 ,,,,,年 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
其中:内燃凿岩机 ,,,年
风动凿岩机 ,,,年
电动凿岩机 ,,,年
,(基础及凿井机械 ,,,,,年
,(钢盘及混凝土机械 ,,,,年
其中:混凝土输送泵 ,,,年
,(皮带螺旋运输机 ,,,,年
,(泵 类 ,,,,年
三、运输设备
,(汽车及拖挂 ,,,,年
,(小型车辆 ,,,,年
四、生产设备
,(木工加工机械 ,,,,年
,(金属切削机床 ,,,,,年
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
,(锻压设备 ,,,,,年
,(焊接及切割设备 ,,,,年
其中:等离子切割机 ,,,年
磁力氧气切割机 ,,,年
,(锻造及热处理设备 ,,,,,年
,(动力设备 ,,,,,年
其中:电动空压机 ,,,,年
柴油空压机 ,,,,年
制氧机组 ,,,,年
液化气循环压缩机 ,,,,年
高压空压机 ,,,,年
轴气风机 ,,,,年
,(维修专用设备 ,,,,年
,(其他加工设备 ,,,,年
五、试验设备及仪器
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
,(材料试验设备 ,,,,年
其中:白金坩锅 ,,年
,(测定仪器 ,,,,年
,(计量仪器 ,,,,年
,(探伤仪器 ,,,,年
,(测绘仪器 ,,,,年
六、其他固定资产
,(行政管理用车 ,,,,年
,(办公用具 ,,,,,年
其中:电子计算机 ,,,年
电视机 ,,,年
复印机 ,,,年
文字处理机 ,,,年
,(度量及消防用具 ,,,,,年
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
,(印刷机械 ,,,,,年
七、非生产用固定资产
,(房屋 ,,,,,年
,(文体宣教用具 ,,,,,年
,(炊事用具 ,,,,年
,(医疗器械 ,,,,年
,(其他 ,,,,年
其中:电冰箱 ,,,年
冷冻机 ,,,年
of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
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