电费核算与账务

业培训教材 电费核算与账务 前言 **章 目录 模块1 模块2 模块3 模块4 模块5 模块6 模块7 模块8 模块9 模块 10 模块 11 模块 12 模块13 执行单一制电价客户电费计算(Z26E1001I)······························· 2 执行单一制电价新增、变更客户电费计算信息复核(Z26E1002I)···· 19 执行单一制电价客户疑问电费复核(Z26E1003I)······················· 23 执行两部制电价客户电费计算(Z26E1004II)····························· 30 分期结算电费计算(Z26E1005II) ··········································· 41 电能损耗的分类及影响因素(Z26E1006II) ······························· 44 线路电能损耗理论计算(Z26E1007II) ····································· 48 各类错误计算信息修改(Z26E1008II) ····································· 51 执行两部制电价新增、变更客户电费计算信息复核(Z26E1009II)···· 56 执行两部制电价客户疑问电费复核(Z26E1010II) ····················· 58 应收电费的核对与汇总(Z26E1011II) ···································· 64 变压器电能损耗理论计算(Z26E1012III) ································· 70 复杂电费复核(Z26E1013III)················································ 73 **部分 电 费 核 算 电费核算 ····················································································2 第二章 核算异常报办及处理 ··································································· 92 模块1 执行单一制客户核算异常报办及处理(Z26E2001I)···················· 92 模块2 执行两部制客户核算异常报办及处理(Z26E2002II)···················· 97 模块3 特殊客户核算异常报办及处理(Z26E2003III)···························· 105 第二部分 电费账务处理 第三章 电费账务处理 ··········································································· 118 模块1 暂存款的处理(Z26F1001I)················································· 118 模块2 临时电费账务的处理(Z26F1002I)········································ 120 模块3 违约电费的账务处理(Z26F1003I)········································ 122 模块4 模块5 模块6 模块7 模块8 模块9 模块 10 模块11 模块 12 模块 13 模块 14 模块 15 模块 16 模块 17 模块 18 模块 19 模块 20 模块 21 模块 22 模块 23 模块 24 模块 25 模块 26 模块 27 模块 28 模块 29 模块 30 模块 31 模块 32 模块 33 现金交款单的填写(Z26F1004I) ·········································· 125 收取客户银行转账支票注意事项(Z26F1005I)························· 127 电费现金管理要求(Z26F1006I) ·········································· 128 电费交账的要求(Z26F1007I) ············································· 130 开具发票的注意事项(Z26F1008I) ······································· 131 应收、实收、未收的账务核对(Z26F1009I)···························· 134 电费账务建立和分类(Z26F1010I) ······································ 136 手工账务、微机账务的核对(Z26F1011I) ····························· 136 常用电费回收渠道、方法和结算方式(Z26F1012I) ················· 139 收费业务处理(Z26F1013I) ··············································· 146 预收账款科目的会计处理(Z26F1014II) ································ 155 电费收入及基金、附加的税务处理(Z26F1015II) ···················· 157 错收电费账务处理(Z26F1016II) ········································· 160 现金溢余会计处理(Z26F1017II) ········································· 162 账有银无、银有账无的处理(Z26F1018II) ····························· 163 电费出纳和门市收费款项交接(Z26F1019II) ·························· 166 款项交接单的审核(Z26F1020II) ········································· 167 增值税专用发票的使用(Z26F1021II) ··································· 168 电费票据的保管与销毁(Z26F1022II) ··································· 172 电费发票遗失的处理(Z26F1023II) ······································ 173 电费账务管理的流程及基本环节(Z26F1024II) ······················· 174 电费账务的清核重点(Z26F1025II) ······································ 176 电费呆坏账的账务处理(Z26F1026II) ··································· 178 复杂电费回收的方法和结算方式(Z26F1027II) ······················· 180 营财对账方法(Z26F1028III) ··············································· 190 会计凭证的审核(Z26F1029III) ············································ 196 电费会计变更交接规定(Z26F1030III) ··································· 197 电费总账、明细账(Z26F1031III) ········································· 199 各类账户的月末资金平衡表的编制(Z26F1032III) ···················· 200 电费账务资料质量管理(Z26F1033III) ··································· 202 第四章 电费回收与风险防范 ·································································· 203 模块 1 电费风险因素的调查与分析(Z26F2001I)······························· 203 模块 2 欠费明细表与汇总表编制(Z26F2002I) ································· 208 模块3 电费结算协议内容(Z26F2003II)··········································· 216 模块4 电费担保手段的运用(Z26F2004II)········································ 224 模块5 破产客户的电费追讨(Z26F2005II)········································ 234 模块6 代位权、抵销权、支付令、公证送达、依法起诉及申请仲裁的 应用(Z26F2006III) ···························································· 239 模块7 客户电费信用风险预警管理(Z26F2007III)······························· 245 模块8 电费结算协议的签订(Z26F2008III)········································ 255 第三部分 售电统计分析 第五章 售电统计分析 ··········································································· 259 模块1 模块2 模块3 模块4 模块5 模块6 模块7 模块8 模块9 模块10 模块11 模块 12 模块 13 模块 14 模块 15 模块 16 统计报表的种类及内容与要求(Z26G1001I) ··························· 259 销售分析的目的和作用(Z26G1002I) ···································· 264 行业分类与代码知识(Z26G1003I) ······································· 266 峰谷分时客户电量、电价、电费统计(Z26G1004I) ·················· 272 行业分类用电统计报表(Z26G1005II) ···································· 274 销售电量、电费汇总报表(Z26G1006II) ································· 280 各收费员收费情况统计分析(Z26G1007II) ······························ 283 客户欠费记录台账及原因分析(Z26G1008II) ··························· 287 电费发行表、抄表日志、收费日志的核对关系与统计 (Z26G1009II) ··································································· 289 电能销售的量、价、费分析与分析报告(Z26G1010III)··············295 制定电费回收措施(Z26G1011III)·········································304 线损汇总报表(Z26G1012II)··············································· 307 线损率分析与分析报告(Z26G1013III)··································· 315 抄核收工作“三率”的统计与分析(Z26G1014III)···················· 320 抄核收工作“三率”的改进措施(Z26G1015III)······················· 325 经济事故的调查(Z26G1016III)············································ 329 参考文献 ····························································································· 333