高新技术企业账务实操（用友新道业财融合丛书）

图书标准信息

• 作者 杨彩华、吴凤霞 著
• 出版社 清华大学出版社
• 出版时间 2020-11
• 版次 1
• ISBN 9787302562771
• 定价 49.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 156页
• 字数 213千字

【内容简介】

本课程以某著名软件公司为案例原型，采用真实的凭证、真实的场景、真实的财务管控，完整展现了一家高新技术企业从研发项目立项到其产品研发成功面市销售的全流程账务处理和财务管控。课程中有对高新软件企业特有事项的详细解析，也有高新企业所特享税务优惠的具体处理。该课程不仅手把手教你高新企业的账务处理，更传授多年的高新企业财务工作经验，让初出校门的学生学完该课程后能无缝对接高新企业的财务岗位。

【作者简介】

新道科技股份公司财务领域专家。美国注册管理会计师，用友集团高级工程师；从事财务工作近10年，历任成本会计、预算专员、财务经理等职；从事财务软件研发工作8年，为多家企业做过财务咨询和财务软件实施工作。

【目录】

目 录

 

 

1 国家高新技术企业认定和优惠政策 ··················································001

 

 

1.1 什么是国家高新技术企业？ ·····················································································001

 

 

1.2 成为国家高新技术企业能享受哪些优惠政策？ ·····················································001

 

 

1.3 如何申请成为国家高新技术企业？ ·········································································002

 

 

 1.3.1 高新认定的条件 ···························································································002

 

 

 1.3.2 认定流程 ·······································································································002

 

 

1.4 高新技术企业中的典型―软件企业 ·····································································004

 

 

1.5 软件企业享有特殊优惠政策 ·····················································································005

 

 

 1.5.1 所得税：两免三减半 ···················································································005

 

 

 1.5.2 增值税：即征即退 ·······················································································006

 

 

2 案例企业简介 ·················································································007

 

 

2.1 企业简况 ·····················································································································007

 

 

2.2 公司主要的领导和组织结构 ·····················································································007

 

 

2.3 财务部各岗位职责 ·····································································································008

 

 

2.4 企业基本的税收政策 ·································································································009

 

 

 2.4.1 主要税（费）项目及税（费）率 ·······························································009

 

 

 2.4.2 税收优惠情况 ·······························································································009

 

 

2.5 企业主要的会计政策 ·································································································010

 

 

2.6 企业的会计科目 ·········································································································013

 

 

3 高新软件行业的经济业务活动 ·························································014

 

 

3.1 产品研发过程财务核算 ·····························································································014

 

 

 

 

 

 3.1.1 软件产品研发流程 ·······················································································014

 

 

 3.1.2 软件产品研发项目加计扣除项 ···································································014

 

 

 3.1.3 软件产品研发业务 ·······················································································014

 

 

 3.1.4 软硬一体产品研发业务 ···············································································044

 

 

3.2 企业的采购业务核算 ·································································································044

 

 

 3.2.1 采购业务简介与采购流程 ···········································································044

 

 

 3.2.2 采购业务活动 ·······························································································045

 

 

3.3 销售业务核算 ·············································································································055

 

 

 3.3.1 软件企业收入的类型和收入的确认 ···························································055

 

 

 3.3.2 软件企业的销售流程 ···················································································055

 

 

 3.3.3 软件企业销售经营活动 ···············································································056

 

 

3.4 其他经营活动 ·············································································································083

 

 

3.5 月末处理 ·····················································································································135

 

 

3.6 三大报表出具 ·············································································································138

 

 

4 审计相关事项 ·················································································139

 

 

4.1 高新技术企业认定需提交材料 ·················································································139

 

 

4.2 中介机构条件 ·············································································································140

 

 

4.3 研发费用专项审计报告 ·····························································································140

 

 

4.4 高新技术产品（服务）收入明细专项审计报告 ·····················································143

 

 

4.5 近三年财务会计报告 ·································································································145

 

 

4.6 高新技术企业重新认定（复审） ·············································································146

 

 

4.7 高新技术企业年度备案 ·····························································································146

 

 

5 税务相关事项 ·················································································147

 

 

5.1 即征即退增值税退税申请（月度） ·········································································147

 

 

5.2 年度企业所得税汇算清缴―研发费用加计扣除 ·················································148