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我省地级电业局向县级电业局售电是不分工业、农业的,然而在收取煤运加价和电力建设基金时,却按工、农业等不同情况收取。如小氮肥工业用电,不收电力建设基金,照明用电,建设基金和煤运加价都不收,造成地级局向县级局收取的煤运加价多。县级局向用户收取的煤运加价少,直接影响电力工业的发展。为了解决这一问题,我们认为在计算方法和帐务处理上应作如下改进: 第一步,计算购进各类电的比重。假定地级局电价为每百万度5万元,已知照明用电占7％,小氮肥工业用电占33％,用二元一次方程式求解,则农业用电为32.97％,普通工业用电为27.03％。第二步,计算线损率。假设购电量为1111万度,售电量为1000万度,则线损率为:
Electricity sales at the prefectural provincial level to the county-level electric power bureau are irrespective of industry and agriculture. However, when charging coal transportation tariffs and power construction funds, they are charged according to different conditions such as work and agriculture. Such as small nitrogen fertilizer industrial electricity, do not charge the power to build the fund, lighting electricity, construction funds and coal shipped are not charged, resulting in prefectural level bureau charged to the county coal transport and more. County-level bureau to charge users to collect less coal transport costs, a direct impact on the development of the power industry. In order to solve this problem, we think the following improvements should be made in the calculation method and the accounting treatment: The first step is to calculate the proportion of all kinds of electricity purchased. Assuming that the prefecture-level electricity price is 50,000 yuan per million degrees, 7% is known for lighting and 33% for small nitrogenous fertilizers, the agricultural electricity consumption is 32.97% for ordinary industrial use Electricity is 27.03%. The second step, calculate the line loss rate. Assuming the purchase of electricity 11.11 million degrees, the sale of electricity is 10 million degrees, the line loss rate is: