2016年会计专业技术资格考试辅导教材：初级会计实务

图书标准信息

• 作者 吴琼 著
• 出版社 清华大学出版社
• 出版时间 2015-12
• 版次 1
• ISBN 9787302422617
• 定价 49.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 280页
• 正文语种 简体中文

【内容简介】

　　现今社会，考会计职称的人越来越多，因为有了相应的职称，就意味着获得更多的工作机会。比如许多国企的工资都是和职称挂钩的，如果没有中级会计职称就不能担任公司的财务总监。据统计，2015年参加会计职称考试的人有200多万人，而通过率仅在20%左右，可见考试难度之大。为帮助考生全面理解和掌握考试大纲的內容，更好地复习备考，我们组织专家按照考试大纲的要求编写了《初级会计实务》《经济法基础》《中级会计实务》《财务管理》《经济法》的辅导教材，作为指导考生学习之用。

【作者简介】

　　吴琼，中央财经大学毕业，注册会计师。1993年9月——1996年7月，天津市耀华中学；1996年9月——2000年7月，中央财经大学金融学专业。曾先后在国有大中型企业和私营集团公司从事财务管理工作，从事的行业包括工业、商业、旅游、电力生产、项目建设等。现在海南华厦文化投资管理有限公司任高级财务经理。其研究方向为财务会计、财务管理和个人所得税等。实践经验非富，工作期间曾制订了《发票报销管理制度》《企业预算管理办法》等多个规章制度。目前在东审会计事务所工作。

【目录】

第一章 资产
考情分析·································· 1
重点考点精讲······························ 2
1.1 货币资金 ······························2
1.2 应收及预付款项 ·····························4
1.3 交易性金融资产 ·····························8
1.4 存货 ·······································11
1.5 持有至到期投资 ·····························20
1.6 长期股权投资 ·······························23
1.7 可供出售金融资产 ···························28
1.8 固定资产和投资性房地产 ·····················31
1.9 无形资产及其他资产 ·························42
历年真题精选 ·································· 45
第二章 负债
考情分析·····································58
重点考点精讲································ 58
2.1 短期借款 ·································58
2.2 应付及预收款项 ···························60
2.3 应付职工薪酬 ·····························63
2.4 应交税费 ·································67
2.5 应付股利及其他应付款 ·····················74
2.6 长期借款 ·································76
2.7 应付债券及长期应付款 ·····················78
历年真题精选 ································ 80
第三章 所有者权益
考情分析····································· 88
重点考点精讲································· 88
3.1 实收资本 ·································88
3.2 资本公积 ·································91
3.3 留存收益 ·································96
历年真题精选 ································ 98
第四章 收入
考情分析········································ 100
重点考点精讲··················································· 100
4.1 销售商品收入 ·····················································100
4.2 提供劳务收入 ····················································106
4.3 让渡资产使用权收入 ···········································109
历年真题精选 ···················································· 111
第五章 费用
考情分析···························································· 114
重点考点精讲··················································· 114
5.1 营业成本 ····························································114
5.2 营业税金及附加 ················································116
5.3 期间费用 ························································118
历年真题精选 ················································· 122
第六章 利润
考情分析······················································· 127
重点考点精讲·················································· 127
6.1 营业外收支 ······················································127
6.2 所得税费用 ······················································130
6.3 本年利润 ·························································132
历年真题精选 ················································· 136
第七章 财务报告
考情分析························································ 139
重点考点精讲·················································· 139
7.1 财务报告概述 ····················································139
7.2 资产负债表 ·······················································141
7.3 利润表 ·····························································149
7.4 现金流量表 ·······················································155
7.5 所有者权益变动表 ···············································163
7.6 附注 ································································167
7.7 综合举例 ··························································168
历年真题精选 ················································· 170
第八章 产品成本核算
考情分析·························································· 180
重点考点精讲···················································· 180
8.1 成本核算的要求和一般程序 ····································180
8.2 成本核算对象和成本项目 ·······································183
8.3 要素费用的归集和分配 ··········································184
8.4 生产费用在完工产品和在产品之间的归集和分配 ·········191
历年真题精选 ··················································· 196
第九章 产品成本计算与分析
考情分析················· ··········································202
重点考点精讲····················································· 202
9.1 产品成本计算方法概述 ···········································202
9.2 产品成本计算的品种法 ···········································204
9.3 产品成本计算的分批法 ···········································206
9.4 产品成本计算的分步法 ···········································209
9.5 产品成本计算方法的综合运用 ··································212
9.6 产品成本分析 ·······················································214
历年真题精选 ···················································· 220
第十章 事业单位会计基础
考情分析···························································· 222
重点考点精讲······················································ 222
10.1 事业单位会计概述 ·················································222
10.2 资产和负债 ··························································226
10.3 净资产 ··································································238
10.4 收入和支出 ····························································242
10.5 财务报告 ·······························································247
历年真题精选 ······················································· 249
初级会计实务 模拟试卷··········································· 253
初级会计实务 模拟试卷答案····································· 262