• 工业会计从入门到精通
  • 工业会计从入门到精通
  • 工业会计从入门到精通
  • 工业会计从入门到精通
  • 工业会计从入门到精通
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工业会计从入门到精通

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作者陈金明

出版社清华大学出版社

ISBN9787302648734

出版时间2023-11

装帧平装

开本其他

定价69.8元

货号1203139207

上书时间2024-11-22

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作者简介
陈金明,会计学本科毕业,注册会计师,中级会计师,8年制造业财务工作经验,曾就职于某大型制造业公司,历任财务会计、财务主管、财务经理,并参与该公司IPO上市筹备工作。目前在一家新兴制造业科技公司担任财务负责人。任职过各种财务岗位,对公司内控制度的建立、会计实务的操作、税务筹划和财务管理领域都有丰富的经验和独特的方法论。

目录
第 1 章 概述 ······································································ 1 
1.1 工业企业简介 ···································································· 2 
1.1.1 工业企业概念及特征 ················································· 2 
1.1.2 工业企业组织架构 ···················································· 2 
1.2 工业企业会计简介 ······························································ 3 
1.2.1 工业企业会计概念 ···················································· 3 
1.2.2 工业企业会计职能 ···················································· 3 
1.3 工业企业会计基本假设 ························································ 5 
1.4 工业企业会计要素 ······························································ 6 
1.5 工业企业会计计量属性 ························································ 7 
1.6 工业企业会计信息质量要求 ·················································· 8 
第 2 章 工业企业筹建期间的会计处理 ···································· 11 
2.1 注册资本问题 ···································································12 
2.1.1 股东的类型和出资方式 ·············································12 
2.1.2 股东出资的会计处理 ················································13 
2.2 开办费用问题 ···································································15 
2.2.1 开办费的概念和类型 ················································15 
2.2.2 开办费的会计处理 ···················································15 
第 3 章 工业企业货币资金的会计处理 ····································17 
3.1 货币资金概念及分类 ··························································18 
3.2 货币资金的管理 ································································18 
3.2.1 现金的管理 ···························································18 
3.2.2 银行存款的管理 ······················································20 
3.2.3 其他货币资金的管理 ················································22 
3.3 货币资金的会计处理 ··························································22 
第 4 章 工业企业采购环节的会计处理 ····································27 
4.1 采购环节的主要业务活动 ····················································28 
4.1.1 采购部门的主要职责 ················································28 
4.1.2 采购环节的主要业务活动 ··········································29 
4.2 采购环节的会计处理 ··························································29 
4.2.1 材料采购的会计处理 ················································29 
4.2.2 其他物资采购的会计处理 ··········································33 
4.3 采购付款和月末对账 ··························································35 
4.3.1 采购付款 ······························································35 
4.3.2 月末对账 ······························································37 
第 5 章 工业企业生产环节的会计处理 ····································39 
5.1 存货的概念和计量 ·····························································40 
5.1.1 存货的概念 ···························································40 
5.1.2 存货的初始计量 ······················································40 
5.1.3 存货的收发计量 ······················································40 
5.1.4 存货期末计量·························································43 
5.2 生产成本的归集和分配 ·······················································43 
5.2.1 材料费用的归集和分配 ·············································44 
5.2.2 职工薪酬的归集和分配 ·············································46
5.2.3 制造费用的归集和分配 ·············································47 
5.2.4 辅助生产费用的归集和分配 ·······································49 
5.3 完工产品和在产品成本的分配 ··············································54 
5.4 联产品和副产品成本的分配 ·················································59 
5.4.1 联产品生产成本的分配 ·············································59 
5.4.2 副产品生产成本的分配 ·············································61 
5.5 产品成本的计算方法 ··························································62 
5.5.1 品种法 ·································································62 
5.5.2 分批法 ·································································65 
5.5.3 分步法 ·································································68 
第 6 章 工业企业销售环节的会计处理 ····································79 
6.1 销售环节的主要业务活动 ····················································80 
6.1.1 销售部门的主要职责 ················································80 
6.1.2 销售环节的主要业务活动 ··········································80 
6.2 销售环节的会计处理 ··························································81 
6.2.1 收入的概念和分类 ···················································81 
6.2.2 收入的确认和计量 ···················································81 
6.2.3 合同成本的结转 ······················································86 
6.3 销售收款和月末对账 ··························································87 
第 7 章 工业企业期间费用及往来款项的会计处理 ·····················89 
7.1 期间费用的概念和分类 ·······················································90 
7.2 期间费用报销流程 ·····························································92 
7.3 期间费用的会计处理 ··························································93 
7.4 往来款项的概念和分类 ·······················································95 
7.5 往来款项的确认和期末计价 ·················································96 
7.6 往来款项的会计处理 ··························································97
8 章 工业企业固定资产和无形资产的会计处理 ··················· 101 
8.1 固定资产的处理 ······························································ 102 
8.1.1 固定资产的初始确认 ·············································· 102 
8.1.2 固定资产折旧的计量 ·············································· 108 
8.1.3 固定资产的处置 ···················································· 112 
8.2 无形资产的处理 ······························································ 115 
8.2.1 无形资产的初始确认 ·············································· 115 
8.2.2 无形资产摊销的计量 ·············································· 119 
8.2.3 无形资产的处置 ···················································· 120 
第 9 章 工业企业财务报表的编制 ········································ 123 
9.1 财务报表的概念类型和编制要求 ········································· 124 
9.1.1 财务报表的概念和类型 ··········································· 124 
9.1.2 财务报表的编制要求 ·············································· 124 
9.2 资产负债表的编制 ··························································· 125 
9.2.1 资产负债表的内容 ················································· 125 
9.2.2 资产负债表的填列方法 ··········································· 127 
9.3 利润表的编制 ································································· 137 
9.3.1 利润表的内容······················································· 137 
9.3.2 利润表的填列方法 ················································· 138 
9.4 现金流量表的编制 ··························································· 144 
9.4.1 现金流量表的内容 ················································· 144 
9.4.2 现金流量表的填列方法 ··········································· 146 
9.5 所有者权益变动表的编制 ·················································· 151 
9.5.1 所有者权益变动表的内容 ········································ 152 
9.5.2 所有者权益变动表的填列方法 ·································· 153 
9.6 财务报表附注的编制 ························································ 158
第 10 章 工业企业纳税申报处理 ········································· 161 
10.1 工业企业涉及的税种 ······················································ 162 
10.2 增值税 ········································································ 162 
10.2.1 增值税的含义和征税范围 ······································ 162 
10.2.2 增值税一般纳税人和小规模纳税人 ·························· 163 
10.2.3 增值税计税方法 ················································· 164 
10.3 附加税 ········································································ 167 
10.3.1 城市维护建设税 ················································· 167 
10.3.2 教育费附加和地方教育附加 ··································· 168 
10.4 印花税 ········································································ 169 
10.5 企业所得税 ·································································· 171 
10.5.1 企业所得税的含义和纳税义务人 ····························· 171 
10.5.2 企业所得税的计算 ·············································· 172 
10.6 个人所得税 ·································································· 178 
10.7 房产税 ········································································ 182 
10.8 城镇土地使用税 ···························································· 186 
第 11 章 工业企业税务风险 ··············································· 189 
11.1 税务风险概念和类型 ······················································ 190 
11.2 融资环节税务风险和防控策略 ·········································· 190 
11.3 采购环节税务风险和防控策略 ·········································· 192 
11.4 生产环节税务风险和防控策略 ·········································· 195 
11.5 销售环节税务风险和防控策略 ·········································· 197 
11.6 其他环节税务风险和防控策略 ·········································· 201 
第 12 章 工业企业合同管理 ··············································· 205 
12.1 合同管理基本概念 ························································· 206 
12.2 签约过程的合同管理 ······················································ 207
12.2.1 合同的签订要求和程序 ········································· 207 
12.2.2 合同对方的选择 ················································· 209 
12.2.3 合同形式和内容的审查 ········································· 210 
12.3 履约过程的合同管理 ······················································ 211 
12.3.1 合同履行的原则 ················································· 211 
12.3.2 合同履行过程的实施控制 ······································ 212 
12.3.3 合同履行过程的支付管理 ······································ 213 
12.4 合同的变更及解除管理 ··················································· 214 
12.5 合同的归档管理 ···························································· 215

内容摘要
本书立足于**的财务法律法规,以当前我国工业企业生产经营为基础,重点介绍工业企业会计处理的全过程,包括账务处理、纳税申报处理和合同管理等内容。
    全书从理论基础出发,以实务为导向,结合会计日常工作中遇到的问题,从深入浅出,并附有丰富的案例,可以帮助读者轻松理解会计工作的逻辑和技巧。
    本书涵盖了工业企业会计工作的各个关键点,详细介绍了从货币资金、固定资产到纳税申报等一系列日常业务的会计处理,各模块间划分清晰,内容简洁,且案例丰富,通俗易懂,适合正在从事会计工作的或准备投身于会计行业的人员阅读。

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