会计报表附注格式[1]

会计报表附注格式[1] 【××××】公司 会计报表附注 200 年 月 日 ,单位:人民币元, 一、企业/公司简介 【至少应简述公司历史、所处行业、主要产品或提供的劳务、生产经营概况～公司注册资本、法定代表人、公司经营范围及营业执照号。若公司在报告年度内因收购、出售资产或吸收合并等引起公司主要经营业务发生变更～应予以说明。】 二、不符合会计核算前提的说明 本企业/公司无不符合会计核算前提的情况。 三、重要会计政策和会计估计的说明 1.会计 本企业/公司执行《企业会计准则》和《 企业会计制度》。 2.会计年度 本企业/公司会计年度自公历1月1日起至12月31日止。 3.记账基础和计价原则 本企业/公司以权责发生制为记账基础～以历史成本为计价原则。 4.记账本位币和外币换算 本企业/公司以人民币/美元为记账本位币。在报表期间内发生的所有外币经济业务～按业务发生当月一日,或当日,中国人民银行公布的市场汇价,中间价,折合人民币记账。期末～对所有外币账户余额～按资产负债表日市场汇价进行调整～产生的汇兑损益计入当期损益或相关项目。 5.现金等价物的确定 凡同时具备期限短,从购买日起～三个月内到期,、流动性强、易于转换为已知金额现金且价值变动风险很小四个条件的投资～确认为现金等价物。 6.坏账核算 本企业/公司采用备抵法/直接转销法核算坏账损失。坏账准备按年末应收账款余额的 ‰计提【如用其他方法则如实写明】。 7.存货核算方法 本企业/公司存货主要包括原材料、在产品和产成品～以实际成本记账,以Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number 计划成本核算～期末通过成本差异科目将计划成本调整为实际成本,。 存货的发出按加权平均法/先进先出法/移动平均法/个别计价法/后进先出法/毛利率法计价。 低值易耗品、包装物的领用按五五摊销法/一次摊销法/分次摊销法核算。 8.短期投资核算方法 本企业/公司短期投资是指能够随时变现～持有时间不超过一年的有价证券以及不超过一年的其他投资。短期投资按取得时的实际成本计价。 9.长期投资核算方法 本企业/公司长期投资包括股权投资、债权投资及其它投资。长期投资按取得时的实际成本计价。 本企业/公司对被投资企业没有实际控制权的～采用成本法核算,拥有实际控制权的～采用权益法核算。 10.固定资产核算方法 本企业/公司固定资产按实际成本计价。固定资产的标准为:使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与生产经营有关的设备、器具等～以及不属于生产经营主要设备～但单位价值在2000元以上～并且使用期限超过2年的物品。 固定资产折旧采用直线法/双倍余额递减法/年数总和法/工作量法计算～并按固定资产类别、预计使用年限和预计残值率,%,确定折旧率。固定资产预计使用年限及年折旧率列表如下。 固定资产类别 使用年限 ,年, 年折旧率,%, 房屋及建筑物 机器设备 运输工具 其他设备 11.在建工程核算方法 本企业/公司在建工程按各项工程以实际发生金额核算～并于交付使用时转作固定资产。在建设期或安装期间为该工程所发生的借款利息支出、汇兑损益计入该工程成本。已交付使用的在建工程不能按时办理竣工决算的～暂估转入固定资产～待正式办理竣工决算后～调整已入账的固定资产和已提折旧。 【包括利息资本化的计算方法和在建工程结转为固定资产的时点。】 12.无形资产核算方法 本企业/公司的无形资产是指企业/公司为生产商品或者提供劳务、出租给他人、或为管理目的而持有的、没有实物形态的非货币性长期资产。包括专利权、 iseases of the nervous system. 2, basic requirements for studying diseases and the numbermmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of coiseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medicaying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 2 会计报表附注 非专利权、商标权、著作权、土地使用权。 本企业/公司的无形资产按取得时的实际成本计价。 无形资产从开始使用之日起～在有效使用期限内平均摊入管理费用。无形资产的有效使用期限按照下列原则确定: 法律和或者企业分别规定有法定有效期限和受益年限的～按照法定有效期限与合同或者企业申请书规定的受益年限孰短的原则确定。 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10年的期限确定。 13.递延资产核算方法 本企业/公司的递延资产是指不能全部计入当年损益～应当在以后年度内分期摊销的各项费用～包括开办费、租入固定资产改良支出、固定资产大修理支出等～以实际发生额核算～按预计受益期限平均摊销。 14.收入确认原则 本企业/公司以产品或商品已经发出/工程已经交付,或按进度,/服务或者劳务已经提供/价款已经收讫或者已经取得收取价款的权利～即作为销售收入实现。 15.所得税的会计处理方法 本企业/公司采用应付税款法/纳税影响会计法中的债务法,或递延法,核算所得税。 四、主要税项 本企业/公司主要应纳税税种如下: 1.所得税 本企业所得税按应纳税所得额的 %计缴。 2.增值税 本企业/公司为增值税一般纳税人～其中:内销产品销项税率为17%、13%,出口产品销项税率为零。 本企业/公司的增值税应纳税额为当期销项税抵减当期进项税后的余额。 3.营业税 本企业/公司营业税按业务收入的 %计缴。 4.消费税 本企业/公司消费税按销售额,销售数量, %计缴。 5.个人所得税 Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise第 3 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number 本企业/公司个人所得税由员工个人/本公司负担～本公司为其代扣代缴。 6.城市维护建设税 本企业/公司按流转税 %计缴。 7.教育费附加 本企业/公司按流转税 %计缴。 【如有税收优惠的批准文件应加说明】 五、重要会计政策和会计估计变更的说明～以及重大会计差错更正的说明 1.会计政策变更的内容和理由 2.会计政策变更的影响数 3.累计影响数不能合理确定的理由 4.会计估计变更的内容和理由 5.会计估计变更的影响数 6.会计估计变更的影响数不能合理确定的理由 7.重大会计差错的内容 8.重大会计差错的更正金额 六、会计报表重要项目的注释 1(短期投资 项 目 期初数 本期增加 本期减少 期末数 ,1,股权投资 其中:股票投资 ,2,债权投资 其中:国债投资 其他债券 ,3,其他投资 合 计 【说明短期投资跌价准备确认标准和计提方法。】 【说明短期投资的期末市价、变现及投资收益汇回的重大限制。】 2(应收账款 ,1,账龄分析 账 龄 期初数 比例 期末数 比例 1年以内 % % % % 1-2年 % % 2-3年 % % 3年以上 100% 100% 合 计 ying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 4iseases of the nervous system. 2, basic requirements for studying diseases and the numbermmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of coiseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medica 会计报表附注 ,2,年末余额前五位的应收账款明细 单位名称 金额 备 注 合 计 【说明坏帐的确认标准,以及坏帐准备的计提方法和计提比例。】 【说明本年度实际冲销的应收款项及其理由～其中～实际冲销的关联交易 产生的应收款项单独披露。】 3(其他应收款 ,1,账龄分析 账 龄 期初数 比例 期末数 比例 % % 1年以内 % % 1-2年 % % 2-3年 % % 3年以上 100% 100% 合 计 ,2,年末余额前五位的其它应收款明细 单位名称 金额 备 注 合 计 【说明坏帐的确认标准,以及坏帐准备的计提方法和计提比例。】 【说明本年度实际冲销的应收款项及其理由～其中～实际冲销的关联交 易产生的应收款项单独披露。】 4(待摊费用 项 目 期初数 期末数 合 计 【说明摊销方法。】 5(存货 第Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise 5 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number 项 目 期初数 期末数 超过3年以上的存货 原材料 库存商品 低值易耗品 包装物 在产品 产成品 其他 合 计 6(待处理流动资产净损失 类 别 期初数 期末数 合 计 【说明处理情况。】 7(长期投资 类别 期初余额 本期增加 本期减少 期末余额 ,1,长期股权投资 其中:对子公司投资 对合营企业投资 对联营企业投资 ,2,长期债权投资 其中:国债投资 ,3,其他长期投资 合计 ?长期股票投资 被投资单占被投资单位 股份类别 股票数量 初始投资成本 位名称 股权的比例 合 计 ? 长期债券投资 累计应收 债券种类 面值 年利率 初始投资成本 到期日 本期利息 或已收利息 mmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of coiseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medicaying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 6iseases of the nervous system. 2, basic requirements for studying diseases and the number 会计报表附注 合计 ? 其它投资 投资收益 占被投 被投资单投资账面资单位 核算未收收益及原因 位名称 价值 股权的方法 应收收实收收 比例 益金额 益金额 未收收未收收 益金额 益原因 合 计 【注:实际持股比例与注册资本比例不一致的～应说明。】 【说明投资总额占净资产的比例为 %。】 【说明长期投资变现及投资收益汇回的重大限制。】 【采用权益法核算时～还应说明投资企业与被投资单位会计政策的重大差异。】 8(固定资产 类别 期初余额 本期增加 本期减少 期末余额 ,一,按使用情况划分,原价, 1、在用固定资产 2、未使用固定资产 3、不需用固定资产 ,二,固定资产原价 其中:土地资产 房屋建筑物 机器设备 运输工具 小 计 ,三,累计折旧 其中:房屋建筑物 机器设备 运输工具 小 计 ,四,固定资产净值 第Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise 7 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number 其中:房屋建筑物 机器设备 运输工具 合 计 【说明在建工程转入、出售、臵换、抵押和担保等情况。】 9(在建工程 工程名称 期初数 期末数 工程进度 合 计 10(待处理固定资产净损失 类 别 期初数 期末数 合 计 11(无形资产 种 类 实际成本 期初数 本期增加 本期转出 本期摊销 期末数 专利权 非专利技术 商标权 土地使用权 其他 合 计 ,1,专利权按实际成本记账～有效期 年～自 年 月起分 年摊销。 ,2,非专利技术按合同计价～自 年 月起分 年摊销。 ,3,商标权按开发过程实际发生支出数核算～自 年 月起分 年摊销。 ,4,土地使用权使用期 年～自 年 月起分 年摊销。 12(递延资产,长期待摊费用, 种 类 期初数 本期增加 本期摊销 期末数 开办费 租入固定资产改良支出 mmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of coiseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medicaying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 8iseases of the nervous system. 2, basic requirements for studying diseases and the number 会计报表附注 固定资产大修理支出 其他 合 计 ,1,开办费:自 年 月起分 年摊销。 ,2,租入固定资产改良支出:自 年 月起分 年摊销。 ,3,固定资产大修理支出:自 年 月起分 年摊销。 ,其他递延支出:自 年 月起分 年摊销。 ,4 13(短期借款 借款来源 期初数 期末数 借款期限 年利率 借款条件 合 计 14(应付账款 应付单位 期初余额 期末余额 合 计 15(预收账款 预收单位 期初余额 期末余额 合 计 16(其他应付款 应付单位 期初余额 期末余额 合 计 17(未交税金 税 项 期初数 期末数 增值税 消费税 营业税 Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise第 9 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number 城建税 所得税 其他 合 计 18(预提费用 类 别 期初数 期末数 合 计 【说明期末留有余额的原因。】 19(一年内到期的长期负债 项 目 期初数 期末数 到期日 年利率 合 计 20(长期借款 借款来源 期初数 期末数 借款期限 年利率 借款条件 合 计 【借款条件指抵押借款、担保借款或信用借款。】 21(应付债券 债券种类 面 值 发行日期 发行金额 债券期限 本期应累计应付或 付利息 已付利息 合计 22(实收资本 类 别 期初数 本年增加 本期减少 期末数 比例,%, 国家资本 集体资本 法人资本 iseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medicaying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 10iseases of the nervous system. 2, basic requirements for studying diseases and the numbermmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of co 会计报表附注 其中:国有法人资本 集体法人资本 个人资本 外商资本 合计 【说明国家资本、国有法人资本增加、减少的逐项原因与数额。】 【国有法人资本应列投资名单及投资金额～所占比例。】 23(资本公积 项 目 期初数 本期增加 本期减少 期末数 资本,股本,溢价 资产评估增值 接受捐赠 拨款转入 外币资本折算差额 其他资本公积 转增资本或股本 合计 【说明年末数中国有资本公积计算比例及数额～增加、减少的逐项原因及数额～其中国家独享部分的内容及数额】。 24(盈余公积 项 目 期初数 本期增加 本期减少 期末数 法定盈余公积 公益金 任意盈余公积 合 计 【说明年初数、年末数中国有盈余公积的数额～增加、减少的逐项原因及数额。】 25(未分配利润 金 额 期 初 余 额 本 期 增 加 ?本年净利润 ? 本 期 减 少 ?提取法定盈余公积 ?提取公益金 ?提取任意盈余公积 ?分配利润 期 末 余 额 【说明年初数、年末数中未分配利润的数额～增加、减少的逐项原因及 Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise第 11 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number 数额。】 26(收入 类 别 上年数 本年数 销售商品的收入 提供劳务的收入 工程结算收入,建造合同收入, 本期分期收款确认的收入 其他收入 合 计 27(财务费用 项 目 上年数 本年数 利息支出 减:利息收入 其他 合 计 28(*其他业务利润 项 目 上年数 本年数 销售材料 出租固定资产 使用费收入 其它 合 计 【说明使用费收入内容。】 29(投资收益 项 目 上年数 本年数 股票投资收益 债券投资收益 其他投资收益 合 计 【重大投资净收益项目应单独披露。】 30(营业外收入 项 目 上年数 本年数 合 计 12iseases of the nervous system. 2, basic requirements for studying diseases and the numbermmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of coiseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medicaying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 会计报表附注 31(营业外支出 项 目 上年数 本年数 合 计 32(以前年度损益调整 调整项目 经济内容 金额 调整依据,决议、批文, 合 计 *此项目可根据客户具体情况～视其是否有助于理解和分析会计报表情况 填列。 七、或有事项的说明 (或有负债的类型及其影响 1 ,1,已贴现商业承兑汇票形成的或有负债, ,2,未决诉讼、仲裁形成的或有负债, ,3,为其他单位提供债务担保形成的或有负债, ,4,其他或有负债,不包括极小可能导致经济利益流出企业的或有负债,, ,5,或有负债预计产生的财务影响,如无法预计～应说明理由,, ,6,或有负债获得补偿的可能性。 2(如果或有资产很可能会给企业带来经济利益时～则应说明其形成的原因及其产生的财务影响 八、资产负债表日后事项的说明 应说明股票和债券的发行、对一个企业的巨额投资、自然灾害导致的资产损失以及外汇汇率发生较大变动等非调整事项的内容～估计对财务状况、经营成果的影响,如无法做出估计～应说明其原因。 九、关联方关系及其交易的说明 1(关联方关系【在存在控制关系的情况下～关联方如为企业时～不论他们 之间有无交易～都应披露】 ,1,存在控制关系的关联方 企业名称 注册地址 主营业务 与本企业关系 经济性质 法定代表人 第Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise 13 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number ,2,存在控制关系的关联方的注册资本及其变化 企业名称 期初数 本期增加数 本期减少数 期末数 ,3,存在控制关系的关联方所持股份或权益及其变化 企业期初数 本期增加数 本期减少数 期末数 % % % % 名 称 金额 金额 金额 金额 2(关联方交易【可参照上述表格列表说明】 ,1,关联交易的定价政策:,包括没有金额或只有象征性金额的交易,。 【关联方交易应分别关联方以及交易类型予以说明～类型相同的关联方交 易～在不影响会计报表使用者正确理解的情况下可以合并说明。对于关联 方交易价格的确定如果高于或低于一般交易价格的～应说明其价格的公允 性。】 ,2,不存在控制关系的关联方关系的性质 企业名称 与本企业的联系 ,3,采购货物 本年 上年 企业名称 金额 或:占年度购金额 或:占年度购 货百分比% 货百分比% ,4,销售货物: 本年 上年 企业名称 金额 或:占年度销金额 或:占年度销 货百分比% 货百分比% 14iseases of the nervous system. 2, basic requirements for studying diseases and the numbermmon dl imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of coiseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medicaying dychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studer mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psy mastead tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotarc skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line rbasi ry infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2)requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respirato basic iseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2.diagnosis and treatment of common diseases in respiratory medicine, familiar with the imaging changes of common respiratory dTherapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential 会计报表附注 ,5,未结算项目的金额或相应比例 十、重要资产转让及其出售的说明 十一、企业合并、分立的说明 十二、公有住房出售、职工住房补贴以及住房周转金年初转销处理的调账情况。 十三、从事证券买卖、期货交易、房地产开发等业务占用资金和效益 十四、合并会计报表的说明 合并范围的确定原则: 合并会计报表的编制方法: 合并会计报表是以母公司、纳入合并范围的子公司的会计报表和其他有关 资料为依据～合并各项目数额编制而成。子公司采用的主要会计政策按照母公司统一规定的会计政策确定～集团内公司间的权益性投资、购销、资金往来等均在合并时抵销。纳入合并范围的子公司如下: 子公司名称 注册资本 股权比例 本年度合并报表范围发生变更的内容及理由。 【非合并报表单位删除本项】 十五、其他事项 其他有必要披露的重要事项～逐项说明。 第Therapy. (D) respiratory diseases (2 months) 1. Rotary objective diagnosis, differential diagnosis and treatment of common dise 15 页 共 15 页 ases in respiratory medicine, familiar with the imaging changes of common respiratory diseases; correct analysis of arterial blood gas analysis, sputum culture result, familiar with application of antibiotics. 2. basic requirements (1) learning disease species and the cases number requirements: disease species cases number (?) Shang respiratory infection 10 pneumonia 10 acute or chronic support bronchitis 5 chronic blocked sex lung disease 5 breathing failure 5 (2) basic skills requirements: type cases number (?) sucking phlegm operation 10 times chest puncture operation 2 cases lung x line read tablets 20 Zhang lung CT read tablets 20 Zhang breathing machine operation 5... (G) psychiatric 2 months 1. purpose rotary master mental illness history, physical examination and scale testing requirements and methods. Learn about common diseases in psychiatric clinical manifestation, diagnosis, differential diagnosis and therapeutic principle. 2. basic requirements for studying diseases and the number of cases required: name number (?) 20 20 emotional disorder of schizophrenia 20 neurosis (VIII) medical imaging department 1 1 purpose, rotary control system, normal CT, MRI reading methods and neuroimaging manifestations of common diseases of the nervous system. 2, basic requirements for studying diseases and the number