企业财务会计决算报表填报说明

山东财政企业信息网页企业财务会计决算报表填报说明-易错点图解-山东财政企业信息网二○○九年九月山东财政企业信息网页目录一、封面4（一）企业（单位）统一代码··················································································41、非集团型企业·······························································································42、集团型企业··································································································4（二）上年企业代码······························································································6（三）工效挂钩标识码···························································································7（四）备用码·······································································································7二、资产负债表8（一）“其他”类科目····························································································81、“其他流动资产”和“其他流动负债”··································································82、“其他非流动资产”和“其他非流动负债”····························································9（二）存在其中项科目··························································································10三、利润表12（一）存在其中项科目··························································································12（二）财务费用···································································································13（三）表间关系···································································································14四、所有者权益变动表15五、国有资产变动情况表16（一）单户企业···································································································16（二）集团企业···································································································17山东财政企业信息网页（三）部门、地区汇总··························································································17(四)国家对国有资本负有限责任··············································································17六、基本情况表18（一）含其中项的项目··························································································18（二）涉及“工挂”项目·······················································································19（三）实物量指标································································································191、差额表的实物量指标·····················································································192、非差额表实物量指标·····················································································20（四）表间关系···································································································211、工业增加值·································································································212、社会保险缴纳情况························································································22七、上报前数据检查步骤23（一）审核·········································································································23（二）汇总·········································································································241、完全汇总····································································································242、节点汇总····································································································25（三）树形结构维护·····························································································26山东财政企业信息网页一、封面（一）企业（单位）统一代码1、非集团型企业“上一级企业（单位）代码”和“集团企业（公司）总部代码”不填列，只填列“本企业代码”。2、集团型企业（1）集团公司总部（一级）在填报集团企业合并会计报表时，“本企业代码”和“集团企业（公司）总部代码”均按集团公司代码填列，“上一级企业（单位）代码”不填。山东财政企业信息网页（2）当本企业为集团公司二级企业时，按要求填列“本企业代码”、“上一级企业（单位）代码”和“集团企业（公司）总部代码”。其中，“上一级企业（单位）代码”和“集团企业（公司）总部代码”相同。集团公司本部视同集团公司二级企业填列，差额表比照集团本部填列。（3）当本企业为集团公司三级企业时，按要求填列“本企业代码”、“上一级企业（单位）代码”和“集团企业（公山东财政企业信息网页司）总部代码”。集团公司二级企业本部视同集团公司三级企业填列，三级以下企业并入三级填列。（二）上年企业代码由本企业上一年度填报本套报表时，录入的“企业（单位）统一代码—本企业代码”和上年“报表类型码”共10位码组成。如为新报单位，此代码不填。山东财政企业信息网页（三）工效挂钩标识码由于我省已经取消了工效挂钩办法，所以此处一律选择“3不执行工效挂钩办法”。（四）备用码1、普通企业“备用码”10位数全填“0”；2、省国资委履行出资人职责的企业在“备用码”第10位数填“3”，其他位数填“0”；3、拥有国家认定企业技术中心的企业在“备用码”第9位数填“1”，其他位数填“0”;4、拥有国家认定企业技术中心、省国资委履行出资人职责的企业，须在“备用码”第9、10位依次填“1、3”，第1至8位填“0”；山东财政企业信息网、纳入全省第一批中小企业成长计划名单的企业，在“备用码”第8位填“1”，其他位数填“0”；纳入全省第二批中小企业成长计划名单的企业，在“备用码”第8位填“2”，其他位数填“0”。二、资产负债表（一）“其他”类科目1、“其他流动资产”和“其他流动负债”一般不填数据，如确有必要填数，请列出明细并说明原因后放入附件信息。山东财政企业信息网、“其他非流动资产”和“其他非流动负债”除“特准储备物资”和“特准储备基金”可以填数外，一般不填数据，如确有必要填数，请列出明细并说明原因后放入附件信息。山东财政企业信息网页（二）存在其中项科目存在其中项科目数一般应大于其中项数之和.如“存货”应大于等于“原材料”与“库存商品（产成品）”之和。山东财政企业信息网页（三）表间关系企业为非新成立类型的企业时，总资产期初必须大于零。封面中，“新报因素”一项如果选择“0连续上报”、“3新设合并”、“4分立”、“5上年应报未报”、“6报表类别改变”或者“7划转”时，资产负债表中，“资产总计”的“期初余额”必须大于零。山东财政企业信息网页三、利润表（一）存在其中项科目存在其中项科目一般应大于等于其中项之和。如“营业收入”应大于等于“主营业务收入”和“其他业务收入”之和，“营业成本”应大于等于“主营业务成本”和“其他业务成本”之和，“管理费用”应大于等于“业务招待费”和山东财政企业信息网页“研究与开发费”之和等。（二）财务费用如果“汇兑净损失（净收益以“-”号填列）”=0，那么“财务费用”=（“利息支出”-“利息收入”+“汇兑净损失（净收益以“-”号填列）”）山东财政企业信息网页（三）表间关系若封面“报表类型码”为0或2时则“少数股东损益”等于零。山东财政企业信息网