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Jingdong book

跟老会计学商业会计（第2版）

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Jingdong book

跟老会计学商业会计（第2版）

Name: 跟老会计学商业会计（第2版）
Brand: Jingdong book
SKU: 3110022081
Price: 25.37 USD
Availability: OutOfStock

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Content Description

《跟老会计学商业会计（第2版）》是一项专业性很强、知识涉及面较广的职业；既要求掌握会计专业知识和实务操作技巧，又要求及时获悉最新的相关法律法规条文。因此，会计人员要熟悉、高效地做账，是需要一个过程的，但如果有一位从事多年会计工作、具备会计工作实践经验的老会计来指导的话，那将能让会计人员尽快进入工作角色，并能快速掌握实际工作中的账务处理技巧。《跟老会计学商业会计》以老手带新手的模式来讲述做账的原理、实务，它能使会计人员极速掌握做账的方法和技巧。
《跟老会计学商业会计（第2版）》结合会计工作的要求和标准，从会计实际工作中所需要掌握的基础财会知识入手，详细介绍了工作中要了解的基础财会知识，对单位的资产、负债、所有者权益、收入、费用、财务报表等知识进行了全面系统的阐述。
《跟老会计学商业会计（第2版）》包括第一章商业会计概述、第二章货币资金的核算、第三章商品购销业务的核算等内容。

Catalogue

第一章商业会计概述
第一节商业会计需知知识
第二节商业会计必知知识
【老会计点拨】

第二章货币资金的核算
第一节货币资金简述
第二节现金业务的核算
第三节银行业务的核算
【老会计点拨】

第三章商品购销业务的核算
第一节商品购销概述
第二节商品零售业务的核算
第三节商品批发业务的核算
【老会计点拨】

第四章商业企业其他存货的核算
第一节周转材料的核算
第二节商品加工、代购代销业务的核算
【老会计点拨】

第五章固定资产与无形资产的核算
第一节固定资产的核算
第二节无形资产的核算
【老会计点拨】

第六章金融资产的核算
第一节交易性金融资产的核算
第二节长期股权投资的核算
【老会计点拨】

第七章负债的核算
第一节流动负债的核算
第二节非流动负债的核算
【老会计点拨】

第八章所有者权益的核算
第一节实收资本的核算
第二节资本公积的核算
第三节留存收益的核算
【老会计点拨】

第九章费用与利润的核算
第一节费用的核算
第二节利润的核算
【老会计点拨】

第十章财务报告
第一节资产负债表
第二节利润表
第三节所有者权益变动表
第四节现金流量表
【老会计点拨】

Book Abstract

第一章商业会计概述第一节商业会计需知知识
商业会计是运用价值形式对企业的商品流通活动进行反映和监督的一种专业会计。商业会计在从事本职工作之前，需要了解以下知识。
一、商业会计核算的内容
商业会计的核算内容，是企业在进行商品经营活动过程中所拥有或控制的经济资源。企业运用这些经济资源，使其在商品流转过程中不断发挥作用。而商品流通企业会计则是要对这些会计要素在商品流转中的运动过程及运动结果运用会计的方法加以反映和监督。
二、商业会计的特点
从商品流通运行规律与会计的结合来看，商业企业主要是从事商品购销活动的，商业会计主要是围绕商品流通进行核算和管理的。其主要特点概述如下：
（1）商业会计以商品流通的资金运动为中心进行核算和管理。商品流通通过商品、货币关系形成“货币一商品一货币”的资金循环运动形式，在购销过程中，通过商品购买、支付货款及费用，使货币资金转化为商品资金；在销售过程中，通过商品销售，取得收入和盈余，使商品资金又转化为货币资金，并获得增值。
（2）从商品的供求关系上获得有利时机，扩大经济效益，这是在市场经济中商业会计的又一特征。
（3）商业会计通过复杂的结算工作和优质服务，促进企业与各方面的经济关系。商业会计的这一特点表现为：一方面为生产者服务，另一方面又为消费者服务，以促进生产，满足消费，加速资金周转：
三、商业会计的任务
会计的任务是根据会计的职能和作用而规定的，它取决于会计对象的特点和经济管理的要求。商业企业的经营活动主要是组织商品的流转，从事商品购销活动，其会计核算的任务主要是对经营资金及其运动进行核算和管理，促使企业改善经营管理，提高经济效益。
（一）及时正确地反映经济情况
会计部门必须利用会计的全面陸和综合性特点，按照我国《会计法〉〉规定，正确贯彻《企业财务通则》和《企业会计准则》，正确、及时、完整地反映企业的经济活动和经营成果，为企业经营决策和为投资人等提供可靠的会计信息。
（二）严格执行国家的方针政策和财务制度
商业会计必须遵守国家的财政政策和商业政策，严格执行财务制度和会计制度，保证企业的财产不受损失，维护国家利益、社会公众利益和投资人的合法权益。为此，必须做到以下几个方面：
（1）审核各项经济活动是否合法合规，有无违反国家或地方政策法令或财务制度的情况。
为维护投资者的权益，企业不得任意增减资本金，不得任意转移资金和盈余。
（2）全面记录企业财物的增减变动情况，定期组织财产的清查和核对，保证企业财物在数量上和质量上的安全和完整。
（3）对于乱挤成本、乱摊费用、铺张浪费和违法乱纪的行为，应该加以揭露和制止。
（三）严格会计核算，改善经营管理
作为实行独立核算的会计主体，商业企业必须以收抵支，将提高经济效益作为企业经营的中心目标。财会部门应当在企业内部实行人、财、物的综合利用，节约人力、财力和物力，并对企业货源和销售实行有效的控制，对商品物资实行严格的管理，以促进改善企业经营管理。
……

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Jingdong book

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