物业财务管理专项制度之收入、利润的管理.doc

物业财务管理专项制度之收入、利润的管理 物业财务管理专项制度之收入、利润的管理提要：主营业务利润是指主营业务收入减去主营业务成本、经营费用和营业税金及附加后的净额 物业财务管理专项制度之收入、利润的管理 1、主营业务收入是指在物业管理活动中，为物业产权人、使用人提供维修、管理和服务等劳务而取得的各项收入，包括物业管理收入、物业经营收入和物业大修收入。其它业务收入是指企业从事主营业务之外经营活动所取得的各种收入。 2、主营业务利润是指主营业务收入减去主营业务成本、经营费用和营业税金及附加后的净额；其它业务利润是指其它业务收入减去其它业务支出和其它业务缴纳的税金及附加后的净额；营业利润是指主营业务利润加其它业务利润减去管理费用、财务费用后的净额。 3、利润总额包括营业利润、投资净收益以及营业外收支净额。 4、利润按照国家规定做相应的调整后，依法交纳所得税，并按规定顺序进行分配。 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral education network, to achieve full member education, environment education, education service people, educating people. Traditional moral education initiativesThree, the routine work o