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Jingdong book

施工企业会计（第2版）

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Jingdong book

施工企业会计（第2版）

Name: 施工企业会计（第2版）
Brand: Jingdong book
SKU: 3110216591
Price: 27.09 USD
Availability: OutOfStock

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Content Description

《施工企业会计（第2版）》根据高等院校人才培养目标及专业教学改革的需要，紧密结合施工企业生产经营活动的特点，全面、系统地阐述了施工企业会计的基本理论、基础知识和会计实务的具体操作方法。全书共分13章，内容包括总论，货币资金及交易性金融资产，应收及预付款项，存货，长期股权投资，固定资产，无形资产、其他资产及非货币性交易，负债，所有者权益，工程成本和费用，收入，利润、所得税及利润分配，财务报告等。
《施工企业会计（第2版）》可作为高等院校工程造价、工程管理等相关专业的教学用书，也可作为施工企业财会人员的参考用书。

Catalogue

第一章总论
第一节施工企业会计对象和会计要素
一、施工企业会计对象
二、施工企业会计要素
第二节施工企业会计的任务和特点
一、施工企业会计的任务
二、施工企业会计的特点
第三节施工企业会计科目
一、会计科目的概念
二、会计科目的设置原则
三、会计科目的分类
四、会计科目的内容
第四节施工企业会计工作的组织
一、建立健全会计机构
二、制定合理的会计制度
三、加强会计队伍的建设
四、执行科学适用的会计政策
本章小结
思考与练习

第二章货币资金及交易性金融资产
第一节货币资金
一、货币资金的概念
二、货币资金的分类
第二节库存现金
一、库存现金的管理
二、库存现金的结算
三、库存现金的核算
第三节银行存款
一、银行存款账户的分类
二、银行存款的管理
三、银行支付结算
四、银行存款的核算
第四节外币业务
一、外币业务的相关概念
二、外币业务的核算
第五节其他货币资金
一、其他货币资金的内容
二、其他货币资金的核算
第六节交易性金融资产
一、交易性金融资产的概念
二、交易性金融资产的核算
本章小结
思考与练习

第三章应收及预付款项
第一节应收票据
一、应收票据的概念及分类
二、应收票据的贴现
三、应收票据的核算
……

第四章存货
第五章长期股权投资
第六章固定资产
第七章无形资产、其他资产及非货币性交易
第八章负债
第九章所有者权益
第十章工程成本和费用
第十一章收入
第十二章利润、所得税及利润分配
第十三章财务报告
参考文献

Book Abstract

《施工企业会计（第2版）》：
合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。
（2）非同一控制下的企业合并，购买方在购买日应当按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
2.其他方式取得的长期股权投资
除企业合并形成的长期股权投资以外，其他方式取得的长期股权投资，应按下列规定确定其初始投资成本：
（1）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
（2）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。
（3）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。
（4）通过非货币性资产交换取得的长期股权投资，其初始投资成本应当按照《企业会计准则第7号——非货币性资产交换》确定。
（5）通过债务重组取得的长期股权投资，其初始投资成本应当按照《企业会计准则第12号——债务重组》确定。
二、长期股权投资的后续计量
长期股权投资在持有期间，根据投资企业对被投资单位的影响程度及是否存在活跃市场、公允价值能否可靠取得等情况，分别采用成本法及权益法进行核算。成本法是指长期股权投资按投资成本计价。权益法是指长期股权投资最初以初始投资成本计价，以后根据投资企业享有被投资单位所有者权益份额的变动对投资账面价值进行调整的方法。上
……

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Jingdong book

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