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Jingdong book

财务会计教学案例（第1辑）

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Jingdong book

财务会计教学案例（第1辑）

Name: 财务会计教学案例（第1辑）
Brand: Jingdong book
SKU: 3110133061
Price: 25.73 USD
Availability: OutOfStock

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《财务会计教学案例（第1辑）》中的个案均来源于上市公司的真实素材，数据均取自上市公司年报或者其他公开披露的信息，涵盖了大部分具体会计准则。借助《企业会计准则》执行以来对上市公司历年年报的跟踪调查而积累的大量经验，对上市公司年报中披露的具体内容和数据进行分析，并结合上市公司的背景、行业特征和市场因素编写而成。《财务会计教学案例》内容丰富，体系合理，便于灵活组合。注重真实案例和相关准则相结合，从读者的需求出发，力求由浅入深、结构合理、条理清晰、通俗易懂。有些案例配有思考题，并给出分析提示，便于学生自我训练、巩固所学的理论知识，更重要的是理解会计准则在实际中的应用。《财务会计教学案例》编写不拘一格，形式多样，但基本包括案例摘要、准则链接、背景介绍、思考题及分析提示等几大部分，体现出“形散而神不散”。

Catalogue

案例一无奈选择还是另有目的——锌业股份存货跌价之谜

案例二长期股权投资对上市公司业绩的影响——以雅戈尔长期股权投资为例

案例三投资性房地产公允价值计量对企业财务状况的影响——以昆明百货大楼（集团）股份有限公司为例

案例四固定资产——安全生产费的政策变更

案例五生物资产——后续计量模式的选择

案例六研发费用——大唐电信迎来柳暗花明

案例七平煤集团的“借鸡生蛋”——平煤集团与草原兴发的非货币性资产交换

案例八中海油服:失误的收购？——基于资产减值的分析

案例九辞退福利——“喜忧参半”

案例十 *ST星美的“大逆转”

案例十一或有事项之弃置费用案例分析

案例十二奖励积分——会计核算体现经济实质

案例十三政府巨额红包:京东方死去又活来

案例十四中原高速——利润颠簸的背后

案例十五是“破罐破摔”,还是“破釜沉舟”？——对*ST欣龙（000955）所得税会计处理的分析

案例十六小汇兑大道理竟把“铁军”拉下水

案例十七中铝换股吸收合并山铝、兰铝、包铝

案例十八金融资产转移——应收票据贴现与背书

案例十九连环套,谁中套——套中人陷入套中套

案例二十原保险合同——《唐山大地震》——“买中国人寿,踏实”

案例二十一再保险背后的故事

案例二十二石油天然气——关于油气资产的确认和计量问题

案例二十三起死回生之奥妙何在？——由信达地产（600657）的会计估计变更谈起

案例二十四长城电脑收购冠捷科技的曲折之路

案例二十五由前期差错更正看合营企业的合并问题

案例二十六 “亡羊补牢,未为晚也!”——资产负债表日后非调整事项分析

案例二十七多角度分析现金流量表——以创兴置业为例

案例二十八对“实质控制”的讨论——华源对江山的控制权之争

案例二十九关于绵延长城“开发”出的营业外利润——基于“长城开发”的关联方交易及关联收入质量分析

案例三十金融工具列报——上市公司发行可转换公司债券融资

Book Abstract

2.以人民币为结算币种

企业的管理人员在其客户或供应商同意的情况下只以人民币为结算币种签订合约，企业在交易的过程中所发生的一切费用和销售收入都以人民币标价。这样在协议达成到交易完成这一阶段汇率的变动对企业的应收、应付账款都不会产生影响，即不存在汇率风险。目前这种方法在我国周边地区各个国家的交易中被广泛采用，而我国的出口型企业也可以充分利用人民币的良好信誉，直接规避汇率风险。对于那些不能使用人民币作为支付结算币种的企业来说，可以通过尽量缩短应收账款回收期的方法来缩短汇率变动的风险期限，减少应收账款回收中的人民币损失。另外，现今我国出口贸易企业中有很大比例是以美元进行结算的，因此这些企业可以在短期内直接增加贸易结算中美元以外货币，特别是欧元、日元的比例，可以减少人民币兑美元升值所带来的损失，通过多元化的结算货币形成收益和损失的直接对冲减少损失。但是就长期发展而言，人民币在未来一定时间内将会保持稳中有升的趋势，这类企业的生存环境将会越来越差，这就要求企业从长远利益出发，以汇率调整为契机，加速产品的升级换代。人民币升值节约了进口的人民币成本，企业可以增加高档设备和技术的进口，扩大固定资产投入，多开发高附加值产品，走差异化、品牌化的道路，以质取胜，努力提高各种出口产品的质量，才能适应不断变化的环境，在激烈的市场竞争中处于不败之地。

3.强化外汇合同管理

一是合同签订前管理。在签订合同时，可以选择有利的计价货币，出口合同使用硬币结算、进口合同用软币结算；通过在合同中列入套期保值条款，调整价格或利率等方法来防范风险；可以选择提前或推迟结算，或者要求客户预付货款，不仅提前收取了货款，而且有效地规避了汇率风险。另外，笔者认为，在当前金融危机极为困难的情况下，我国应该尽快允许交易双方自由选择以人民币作为贸易结算货币，以降低我国公司对外交易的成本、货币兑换成本和汇率风险，进一步推动对外贸易的发展。二是合同签订后管理。可以利用外汇市场和货币市场来消除外汇风险。主要方法有现汇交易、期汇交易、期货交易、期权交易、利率和货币互换、远期外汇交易模式等。

……

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Jingdong book

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