[公务员]常用会计分录大全

conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of, and 公务员考试必备资料 借：现金

贷：待处理财产损溢－待处理流动资产损溢 查明原因后作如下处理：

借：待处理财产损溢－待处理流动资产损溢

贷：其他应付款－应付现金溢余（X单位或个人） 营业外收入－现金溢余（无法查明原因的） ②库存现金小于账面值

借：待处理财产损溢－待处理流动资产损溢 贷：现金

查明原因后作如下处理：

借：其他应收款－应收现金短缺（XX个人） 其他应收款－应收保险赔款

管理费用－现金溢余（无法查明原因的） 贷：待处理财产损溢－待处理流动资产损溢 2．银行存款

①企业有确凿证据表明存在银行或其他金融机构的款项已经部分或全部不能收回 借：营业外支出 贷：银行存款

3．其他货币资金（外埠存款） ①开立采购专户

借：其他货币资金－外埠存款 贷：银行存款 ②用此专款购货 借：物资采购

贷：其他货币资金－外埠存款 ③撤销采购专户 借：银行存款

贷：其他货币资金－外埠存款 4．坏账损失 ⑴直接转销法 ①实际发生损失时 借：管理费用 贷：应收账款 ②重新收回时 借：应收账款 贷：管理费用 借：银行存款 贷：应收账款 ⑵备抵法

①提取坏账准备金时 借：管理费用

ccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2024 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have \mon language\have \History has conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Masteryof knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of, and 贷：坏账准备 ②发生坏账时 借：坏账准备 贷：应收账款 ③重新收回时 借：应收账款 贷：坏账准备 借：银行存款 贷：应收账款

5．应收票据(见后) 第二章 存 货 1材料 （1）取得

①发票与材料同时到 借：原材料

应交税金－增（进） 贷：银行存款 ②发票先到

借：在途物资（含运费） 应交税金－增（进） 贷：银行存款

③材料已到，月末发票账单未到 借：原材料

贷：应付账款－暂估应付账款

注：下月初，用红字冲回，等收到发票再处理 （2）发出

平时登记数量，月末结转

借：生产成本/在建工程/委托加工物资/… 贷：原材料 ⒉委托加工物资 ①发出委托加工物资 借：委托加工物资 贷：原材料

②支付加工费、运杂费、增值税 借：委托加工物资

应交税金－应交增值税（进） 贷：银行存款等

③交纳消费税（见应交税金） ④加工完成收回加工物资

借：原材料（验收入库加工物资＋剩余物资） 贷：委托加工物资 3.包装物

（1）生产领用，构成产品组成部分 借：生产成本

ccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2024 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have \mon language\have \History haconferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulatons; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of, and资料由夜风非常冷收集整理

贷：包装物

（2）随产品出售且

借：营业费用（不单独计价） 其他业务支出（单独计价） 贷：包装物

（3）包装物的出租、出借 ①第一次领用新包装物时 借：其他业务支出（出租） 营业费用（出借） 贷：包装物

注：出租、出借金额较大时可分期摊销 ②收取押金 借：银行存款 贷：其他应付款 ③收取租金 借：银行存款

贷：应交税金－增（销） 其他业务收入

④退还包装物 （不管是否报废），

借：其他应付款（按退还包装物比例退回押金） 贷：银行存款

⑤损坏、缺少、逾期未归还等原因没收押金 借：其他应付款

其他业务支出（消费税） 贷：应交税金－增（销） 应交税金－应交消费税 其他业务收入（押金部分）

⑥不能使用而报废时，按其残料价值 借：原材料

贷：其他业务支出（出租） 营业费用（出借）

⑤摊销（略）——一次、五五、分次 4.低值易耗品（处理同包装物） 5.存货清查 ⑴盘盈 ①确认

借：原材料

贷：待处理财产损溢－待处理流动资产损溢 ②报批转销

借：待处理财产损溢 贷：管理费用 ⑵盘亏或毁损 ①确认

借：待处理财产损溢

ccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2024 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have \mon language\have \History haconferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Masteryof knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of, and 贷：原材料

应交税金－增（转出） ②报批转销

i属于自然损耗产生的定额内损耗 借：管理费用

贷：待处理财产损溢

ii属于收发计量、核算、管理不善造成的损耗 借：原材料 （残料）

其他应收款（保险、责任人赔款） [管理费用]

贷：待处理财产损溢

iii属于自然灾害或意外事故造成的存货损耗 借：原材料 （残料）

其他应收款（保险、责任人赔款） [营业外支出－非常损失] 贷：待处理财产损溢

注：待处理财产损溢在结帐前必须将其转平。分两种情况：①如果已经董事会等类似权力机构批准，转入损益等，不用披露； ②如果未经董事会等类似权力机构批准，应按上述方法结平，同时在附注中披露；如果其后批准的结果与自行处理不一致，则要调整当期报表的年初数。

8．存货的期末计价（略）

第三章投 投 1．短期投资 ①购入

借：短期投资--股票/债券/基金X 应收股利、应收利息 贷：银行存款 其他货币资金

注：收到购入时的现金股利、债券利息 借： 银行存款

贷：应收股利、应收利息 ②收到持有时期内的股利或利息 借：银行存款/现金 贷：短期投资－股票/债券X

ccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2024 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have \mon language\have \History haconferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulatons; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of, and资料由夜风非常冷收集整理

③转让、出售 借：银行存款

短期投资跌价准备－股/债X 贷： 短期投资 －股票/债券X 【应收股利/应收利息】 [投资收益－出售股/债X] 2长期股权投资投资 （1）取得

①以现金资产投资同上 ②以非现金资产投资（见后） （2）成本法

①初始投资或追加投资同取得 ②被投资单位宣告分派利润或现金股利 I投资年度以前

借：应收股利－股利收入 贷：长期股权投资－企业 II投资年度 i属于投资前的

借：应收股利－股利收入 贷：长期股权投资－企业 ii属于投资后的 借：应收股利

贷：投资收益－股利收入 III投资年度以后（按公式计算） 借：应收股利

贷：投资收益－股利收入 [长期股权投资－企业]

在实际业务中，因“应收股利”固定，可先计算“长期股权投资”，再通过计算即可得出“投资收益”

ccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2024 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have \mon language\have \History ha