【现货！】新会计准则下商品流通企业会计实务 史玉光 电子工业
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作者史玉光
出版社电子工业出版社
ISBN9787121392740
出版时间2020-08
版次1
装帧平装
开本16开
纸张胶版纸
页数350页
字数99999千字
定价78元
货号9787121392740
上书时间2024-12-02
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基本信息
书名:新会计准则下商品流通企业会计实务
定价：78.00元
作者:史玉光
出版社：电子工业出版社
出版日期：2020-08-01
ISBN：9787121392740
字数：546000
页码：350
版次：
装帧：平装
开本：16开
商品重量：
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内容提要
《新会计准则下商品流通企业会计实务（第7版）》全面介绍了商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。 除此之外，《新会计准则下商品流通企业会计实务（第7版）》还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。在全面介绍会计实务过程中，涉及税务处理、财税差异、纳税申报内容的，书中也做了详细介绍。 《新会计准则下商品流通企业会计实务（第7版）》根据新的财税法规和新出现的商业形式，全面介绍商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。 除此之外，《新会计准则下商品流通企业会计实务（第7版）》还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。
目录
章 商品流通会计实务概述································································································1 1.1 商品流通概述·················································································································1 1.1.1 商品流通的含义··································································································1 1.1.2 商品流通企业的类型··························································································4 1.1.3 商品购销的交接方式··························································································5 1.1.4 商品流通体系的主要功能··················································································5 1.2 商品购销的转账和入账·································································································6 1.2.1 第三方支付结算··································································································7 1.2.2 传统的转账结算··································································································8 1.2.3 商品购销的入账时间························································································11 1.3 商品流通企业会计处理的方法···················································································12 1.3.1 商品流通企业会计的对象················································································12 1.3.2 进价核算法········································································································14 1.3.3 售价核算法········································································································15 第 2 章 债权、债务和资金往来·····························································································17 2.1 货币资金和货币时间价值···························································································17 2.1.1 库存现金的会计处理························································································17 2.1.2 银行存款的会计处理························································································18 2.1.3 业务的会计处理························································································18 2.1.4 其他货币资金的会计处理················································································22 2.1.5 货币资金损失的税务处理················································································22 2.1.6 货币时间价值····································································································24 2.2 债权·······························································································································25 2.2.1 应收票据············································································································26 2.2.2 应收账款············································································································30 2.2.3 坏账损失的税务处理························································································40 2.2.4 长期应收款········································································································41 2.3 债务·······························································································································44 2.3.1 短期借款············································································································44 2.3.2 应付票据············································································································45 2.3.3 应付账款············································································································47 2.3.4 长期借款············································································································48 2.3.5 公司债券············································································································49 2.3.6 利息支出的税务处理························································································52 2.3.7 长期应付款········································································································55 2.4 资金往来·····························································
作者介绍
对外经贸大学国际商学院管理学（会计学）博士，曾在多家公司财务部门任职，在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。主要从事资产证券化、会计准则和会计理论、税会比较研究，已发表论文100余篇，出版《企业税会差异分析与纳税申报操作实务》《小企业会计准则操作实务（第5版）》等近40部图书。
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