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2024-05-27
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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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