- ISBN:9787121299988
- 装帧:一般胶版纸
- 册数:暂无
- 重量:暂无
- 开本:32开
- 页数:268
- 出版时间:2017-01-01
- 条形码:9787121299988 ; 978-7-121-29998-8
本书特色
本书的编写体现了财政部颁布的*企业会计准则的要求,主要包括会计核算基础、会计科目与账户、复式记账、企业基本业务的核算、会计凭证、会计账簿、财产清查、财务报表、账务处理程序、会计工作的组织与管理。此次修订在保持原版基本框架的基础上,根据近几年来新会计准则的修订与发布以及会计实践的新成果,对内容和案例进行更新、完善与补充,力求使本书内容更精练,更具实用性和前瞻性。
内容简介
本书的编写体现了财政部颁布的*新企业会计准则的要求,主要包括会计核算基础、会计科目与账户、复式记账、企业基本业务的核算、会计凭证、会计账簿、财产清查、财务报表、账务处理程序、会计工作的组织与管理。此次修订在保持原版基本框架的基础上,根据近几年来新会计准则的修订与发布以及会计实践的新成果,对内容和案例进行更新、完善与补充,力求使本书内容更精练,更具实用性和前瞻性。
目录
第1 章 总论 ················································································································· 1
1.1 企业与会计 ································································································· 1
1.2 会计职能与会计核算方法 ·········································································· 5
1.3 会计法规体系 ································································································· 8
本章小结 ···································································································· 13
复习思考题 ·························································································· 14
第2 章 会计核算基础 ···················································································· 16
2.1 会计对象、会计要素与会计等式 ················································································ 16
2.2 会计基本假设和会计基础 ···························································································· 27
2.3 会计信息质量要求························································································· 29
2.4 会计计量 ········································································································ 31
本章小结 ············································································································· 32
复习思考题 ·································································································· 33
第3 章 会计科目与账户 ··························································································· 38
3.1 会计科目 ·········································································································· 38
3.2 账户 ··································································································· 41
本章小结 ······································································································· 51
复习思考题 ····································································································· 52
第4 章 复式记账 ······································································································· 55
4.1 记账方法 ································································································ 55
4.2 借贷记账法 ···························································································· 57
本章小结 ············································································································ 74
复习思考题 ······································································································ 75
第5 章 企业基本业务的核算 ······················································································· 79
5.1 制造企业主要经济业务的核算 ···················································································· 79
5.2 融资和筹建期间业务 ········································································· 80
5.3 供应过程业务 ······················································································· 89
5.4 生产过程业务 ······························································································ 94
5.5 销售过程业务 ···························································································· 102
5.6 财务成果的形成与分配业务 ········································································· 110
本章小结 ············································································································· 119
复习思考题 ··································································································· 120
第6 章 会计凭证 ······························································································· 126
6.1 会计凭证的作用和种类 ········································································· 126
6.2 原始凭证 ··································································································· 127
6.3 记账凭证 ··································································································· 131
6.4 会计凭证的传递与保管 ········································································ 135
6.5 会计凭证的应用 ··············································································
作者简介
东北财经大学副教授,主持教育部 、财政部 《全国中等职业师资培训包》“财务会计”课题 ,在《财经问题研究》、《东北财经大学学报》等发表多篇学术论文。
-
胶黏剂与粘接技术基础(第二版)
¥58.8¥98.0 -
习近平总书记教育重要论述讲义
¥24.2¥35.0 -
概率论与数理统计
¥15.3¥35.0 -
马克思主义基本原理(2023年版)
¥16.2¥23.0 -
毛泽东思想和中国特色社会主义理论体系概论(2021年版)
¥8.5¥25.0 -
当代教育心理学(第3版)(本科教材)
¥37.6¥66.0 -
断代(八品)
¥14.4¥42.0 -
马克思主义基本原理2021年版
¥7.9¥23.0 -
线性代数(第六版)(经济应用数学基础)
¥26.2¥36.0 -
财务管理学:立体化数字教材版
¥26.0¥48.0 -
计算机组成原理(微课版)
¥45.0¥69.8 -
UG NX 10.0模具设计教程
¥38.2¥59.0 -
发电厂电气部分(第5版)/苗世洪/十二五普通高等教育本科国家级规划教材
¥33.4¥59.0 -
博雅大学堂·历史中国古代简史(第2版)/张帆
¥46.6¥60.0 -
低压电工作业
¥22.6¥48.0 -
马克思主义理论研究和建设工程重点教材:管理学(本科教材)
¥16.4¥48.0 -
北大人文课(平装)
¥12.7¥45.0 -
中国古代文学史 第二版 上册
¥15.7¥43.3 -
中国古代文学史-(中)
¥22.3¥56.0 -
全新版大学进阶英语:4:4:综合教程:Integrated course:学生用书
¥38.2¥59.0