{"text_format":"3","workbook":"xls","n_sheets":3,"sheets":["表1 营养改善计划学校","表2 非营养改善计划公办学校","表3 非营利性民办学校"],"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"表1 营养改善计划学校","index":0,"n_rows":26,"n_cols":4,"rows_kept":26,"merged":[[1,0,1,3],[2,0,2,3],[25,0,27,3]],"flags":["formulas_cached_only"]}
[" 附件2"]
["营养改善计划学校伙食费成本核算表"]
["                                                                     资金单位：元"]
["项目","行次关系","核算数","核算说明"]
["一、原材料成本","1=2+3+4+5+6+7+8+9+10+11+12",{"v":0,"d":"0.00"}]
["1.米",2]
["2.面",3]
["3.油",4]
["4.水（海）产品",5]
["5.生鲜肉",6]
["6.蛋类",7]
["7.豆制品",8]
["8.调味品",9]
["9.蔬菜",10]
["10.水果",11]
["11.其他原材料",12]
["二、食堂收入","13=14+15+16+17",{"v":0,"d":"0.00"}]
["1.伙食费收入",14]
["2.财政补助收入","15=（15-1）+（15-2）+（15-3）"]
["2.1财政膳食营养补助","15-1"]
["2.2食堂水电运营补助","15-2"]
["2.3食堂外聘人员补助","15-3"]
["3.捐赠收入",16]
["4.其他收入",17]
["三、结余情况","18=13-1",{"v":0,"d":"0.00"}]
["备注：1.本表适用于营养改善计划学校自主经营食堂伙食费成本核算；\n      2.本表按月、按学期填写；每学期末对本学期或每年底对本年度整体收支情况进行核算；\n      3.按照《陕西省农村义务教育学生营养改善计划管理办法》《省教育厅 省发展改革委 省财政厅关于进一步加强中小学校膳食经费管理的通知》，营养改善计划学校自主经营食堂发生的水电煤气等日常运行经费纳入学校经费开支，供餐增加的聘用人员待遇等开支，由市县财政统筹其他资金予以解决。 "]

{"sheet":"表2 非营养改善计划公办学校","index":1,"n_rows":53,"n_cols":4,"rows_kept":53,"merged":[[0,0,0,3],[1,0,1,3],[52,0,54,3]],"flags":["formulas_cached_only"]}
["非营养改善计划公办学校伙食费成本核算表"]
["                                                                           资金单位：元"]
["项目","行次关系","核算数","核算说明"]
["一、原材料成本","1=2+3+4+5+6+7+8+9+10+11+12",{"v":0,"d":"0.00"}]
["1.米",2]
["2.面",3]
["3.油",4]
["4.水（海）产品",5]
["5.生鲜肉",6]
["6.蛋类",7]
["7.豆制品",8]
["8.调味品",9]
["9.蔬菜",10]
["10.水果",11]
["11.其他原材料",12]
["二、日常运行成本","13=14+15+16+17",{"v":0,"d":"0.00"}]
["1.水费",14,null,"单独计量"]
["2.电费",15,null,"单独计量"]
["3.燃料费",16,null,"单独计量"]
["4.其他运行费",17]
["三、人工成本","18=19+24+25+26+27",{"v":0,"d":"0.00"},"食堂从业人员，财政保障的人工成本不得计入"]
["（一）职工工资","19=20+21+22+23",{"v":0,"d":"0.00"}]
["1.基本工资",20]
["2.奖金",21]
["3.津贴和补贴",22]
["4.绩效工资",23]
["（二）职工福利费",24]
["（三）社会保险费\n      (五险）",25]
["（四）补充医疗\n（养老）保险费",26]
["（五）住房公积金",27]
["四、非财政专项固定资产折旧","28=29+30+31+32+33+34",{"v":0,"d":"0.00"}]
["1.燃具",29,null,"折旧年限8年，残值率5%"]
["2.炊具",30,null,"折旧年限8年，残值率5%"]
["3.餐具",31,null,"折旧年限6年，瓷具、塑料无残值"]
["4.冷藏设备",32,null,"折旧年限10年，残值率5%"]
["5.交通工具",33,null,"折旧年限10年，残值率5%"]
["6.其他固定资产折旧",34,null,"按年折旧，残值率原则5%"]
["五、其他费用","35=36+37+38+39",{"v":0,"d":"0.00"}]
["1.取暖费",36,null,"总费用按采暖季，春秋学期1:1分摊"]
["2.低值易耗品",37]
["3.设备零星维修维护",38]
["4.其他",39,null,"大项费用根据使用年限合理分摊"]
["六、总成本","40=1+13+18+28+35",{"v":0,"d":"0.00"}]
["七、食堂收入","41=42+43+44+45",{"v":0,"d":"0.00"}]
["1.伙食费收入",42]
["2.财政补助收入","43=（43-1）+（43-2）+（43-3）"]
["2.1财政膳食营养补助","43-1"]
["2.2食堂水电运营补助","43-2"]
["2.2食堂外聘人员补助","43-3"]
["3.捐赠收入",44]
["4.其他收入",45]
["七、结余情况","46=41-40",{"v":0,"d":"0.00"}]
["备注：1.本表适用于非营养改善计划公办学校自主经营、承包经营食堂伙食费成本核算；\n      2.食堂从业人员配置应符合客观实际，人员工资不得大幅偏离行业平均工资；\n      3.委托经营的，经营方发生的管理费用不计入伙食费成本；\n      4.其他费用各学校结合实际填写，必要时可增加相关科目，但应合理、公允计入；\n      5.本表按月、按学期填写；每学期末对本学期或每年底对本年度整体收支情况进行核算；\n      6.折旧年限为参考值，设备使用说明书有明确使用年限的，以规定的使用年限为准。\n    "]

{"sheet":"表3 非营利性民办学校","index":2,"n_rows":50,"n_cols":4,"rows_kept":50,"merged":[[0,0,0,3],[1,0,1,3],[49,0,51,3]],"flags":["formulas_cached_only"]}
["民办学校 伙食费成本核算表"]
["                                                                          资金单位：元"]
["项目","行次关系","核算数","核算说明"]
["一、原材料成本","1=2+3+4+5+6+7+8+9+10+11+12",{"v":0,"d":"0.00"}]
["1.米",2]
["2.面",3]
["3.油",4]
["4.水（海）产品",5]
["5.生鲜肉",6]
["6.蛋类",7]
["7.豆制品",8]
["8.调味品",9]
["9.蔬菜",10]
["10.水果",11]
["11.其他原材料",12]
["二、日常运行成本","13=14+15+16+17",{"v":0,"d":"0.00"}]
["1.水费",14,null,"单独计量"]
["2.电费",15,null,"单独计量"]
["3.燃料费",16,null,"单独计量"]
["4.其他运行费",17]
["三、人工成本","18=19+24+25+26+27",{"v":0,"d":"0.00"}]
["（一）职工工资","19=20+21+22+23",{"v":0,"d":"0.00"}]
["1.基本工资",20]
["2.奖金",21]
["3.津贴和补贴",22]
["4.绩效工资",23]
["（二）职工福利费",24]
["（三）社会保险费      \n      (五险）",25]
["（四）补充医疗\n（养老）保险费",26]
["（五）住房公积金",27]
["四、非财政专项\n    固定资产折旧","28=29+30+31+32+33+34",{"v":0,"d":"0.00"},"社会捐赠及非学校自有但无偿使用的不计提折旧"]
["1.燃具",29,null,"折旧年限8年，残值率5%"]
["2.炊具",30,null,"折旧年限8年，残值率5%"]
["3.餐具",31,null,"折旧年限6年，瓷具、塑料无残值"]
["4.冷藏设备",32,null,"折旧年限10年，残值率5%"]
["5.交通工具",33,null,"折旧年限10年，残值率5%"]
["6.其他固定资产折旧",34,null,"按年折旧，残值率原则5%"]
["五、其他费用","35=36+37+38+39",{"v":0,"d":"0.00"}]
["1.取暖费",36,null,"总费用按采暖季，春秋学期1:1分摊"]
["2.低值易耗品",37]
["3.设备零星维修维护",38]
["4.其他",39,null,"大项费用根据使用年限合理分摊"]
["六、总成本","40=1+13+18+28+35",{"v":0,"d":"0.00"}]
["七、食堂收入","41=42+43+44+45",{"v":0,"d":"0.00"}]
["1.伙食费收入",42]
["2.财政补助收入",43]
["3.捐赠收入",44]
["4.其他收入",45]
["七、结余情况","46=41-40",{"v":0,"d":"0.00"}]
["备注：1.本表适用非营利性民办学校自主经营、承包经营食堂伙食费成本核算；\n      2.食堂从业人员配置应符合客观实际，人员工资不得大幅偏离行业平均工资；\n      3.委托经营的，经营方发生的管理费用不计入伙食费成本；\n      4.其他费用各学校结合实际填写，必要时可增加相关科目，但应合理、公允计入；\n      5.本表按月、按学期填写；每学期末对本学期或每年底对本年度整体收支情况进行核算；\n      6.折旧年限为参考值，设备使用说明书等有明确使用年限的，以规定的使用年限为准；\n      7.食堂所用房屋建筑物为办学方租赁的，视为自有资产计提折旧；如租赁费低于折旧费，按租赁费计入。\n\n\n\n\n    "]