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作者陈金明著
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14450987
上书时间2024-09-19
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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
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精彩内容
本书全面、系统地讲解了工业企业全业务流程会计处理，重点介绍了工业企业相关会计准则及近期新的财税政策，并通过案例分析了工业企业会计实务操作问题。
本书共12章，内容主要包括概述、工业企业筹建期间的会计处理、工业企业货币资金的会计处理、工业企业采购环节的会计处理、工业企业生产环节的会计处理、工业企业销售环节的会计处理、工业企业期间费用及往来款项的会计处理、工业企业固定资产和无形资产的会计处理、工业企业财务报表的编制、工业企业纳税申报处理、工业企业税务风险、工业企业合同管理。
本书依据近期新的《企业会计准则》编写，重点突出了工业企业的特性，并引入了大量通俗易懂的案例，适合一些会计人员以及想在工业会计领域有所进展的人阅读。
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