The utility contract system and preparation are as follows:
1. Convertible bonds are different
For convertible bonds, when calculating the utility contract system, the adjusting item in the numerator is the after-tax impact of interest, etc., which has been recognized as an expense in the current period of the convertible bonds;
and the adjusting item in the denominator of the preparation is the beginning of the current period of the hypothetical convertible bonds or the weighted average number of shares converted to common stock on the date of issuance.
2. Warrants and share options are different
When the exercise price of the contractual system of the utility, etc. is lower than the average market price of common stock in the current period, the dilution should be considered. To calculate basic earnings per share, the amount of net income as the numerator remains unchanged;
And the adjusting item for the preparation of the denominator is the increase in the number of shares of common stock calculated in accordance with the formula set forth in Article 10 of these Guidelines, which should also take into account the time weighting. If warrants or share options are issued during the period, the average market price of common shares shall be calculated from the date of issuance of the warrants or share options.
3, different responsibilities
Contract system of institutions responsible for the unified management of the unit's property and materials, an annual inventory of property, sound storage, collocation, maintenance, compensation, obsolescence, reporting loss and personnel mobilization and handover system, to ensure that the books and materials are consistent.
And the preparation is responsible for organizing the preparation of the unit's fund-raising plan and the use of the plan, and organization and implementation. Fund-raising plan and the use of the plan should be combined with the unit's business forecast and business decision-making and production, operation, supply, sales, labor, technical measures and other plans, yearly, quarterly, monthly preparation,
According to the enterprise's responsibility for economic accounting will be broken down into various planning indicators to implement, and supervise the implementation. According to the development of production and operation and the requirements of saving funds, the organization of the relevant personnel, the reasonable approval of the capital quota, strengthen the management of the use of funds, improve the effectiveness of the use of funds. According to the combination of management and use of funds and funds under the hierarchical management requirements, the development of fund management and accounting implementation methods, and organize the relevant departments to implement
4, including different scope
Contractual system of business units, including 20 sections, that is, the electric power construction fund income, the Three Gorges Project construction fund income, road maintenance fee income, the vehicle purchase surcharge income, the railroad construction fund income, road construction Fund Revenue, Civil Aviation Infrastructure Construction Fund Revenue, Post and Telecommunications Surcharge Fund Revenue, and Port Construction Fee Revenue.
And the preparation includes value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land-use tax, vehicle and vessel tax, education surcharge and other taxes paid by enterprises in accordance with the law.
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