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Jingdong book

会计核算与税务处理实务(3)

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会计核算与税务处理实务(3)

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Content Description

《会计核算与税务处理实务(3)》是在《小企业会计核算与税务处理图解》基础上,根据《小企业会计准则》的规定逐项进行了修改,特别对现金流量表的编制,从理论与实践结合上做了详尽论述。同时,结合新修订的《企业所得税法》、《增值税》等税收法规,对涉税部分也做了修改,补充了内容,充实了案例,并保留了原书“简明扼要、会税结合、注重于实”的特点。
Author Description

高立法,毕业于中国人民大学工业经济系。北京科技大学副教授、中国注册会计师、中国注册税务师。人力资源部颁发风险评估职业高级培训师、编审。
Catalogue

第一章 小企业会计核算与税务处理概述
第一节 《小企业会计准则》的含义及特征
第二节 小企业会计的职能、内容与对象
第三节 小企业会计核算的前提与原则
第四节 小企业会计要素、科目与凭证
第五节 小企业会计核算过程
第六节 小企业会计循环
第七节 企业所得税处理
第八节 税务工作六要诀
附件1 关于小型、微型企业的划型标准
附件2 会计科目比较

第二章 货币性资产核算与税务处理
第一节 资产的含义、核算目标及风险提示
第二节 现金的管理与核算
第三节 银行存款的管理与核算
第四节 其他货币资金的管理与核算
第五节 应收票据的管理与核算
第六节 应收账款核算
第七节 预付账款核算
第八节 应收股利与应收利息核算
第九节 其他应收款核算
第十节 货币性资产损失处理的有关规定
[案例] 北京一出纳挪用2629万元公款炒黄金期货

第三章 投资核算与税务处理
第一节 投资的含义、核算目标及风险提示
第二节 短期投资核算
第三节 长期债券投资核算
第四节 长期股权投资核算
第五节 投资损失税务规定

第四章 固定性资产核算与税务处理
第一节 固定性资产含义、核算目标及风险提示
第二节 固定资产核算及税务处理
第三节 在建工程核算
第四节 生产性生物资产核算
第五节 无形资产核算与税务处理
第六节 其他资产核算

第五章 负债核算与税务处理
第一节 负债的含义、核算目标及风险提示
第二节 短期借款及应付款项核算
第三节 应付职工薪酬核算
第四节 应交税费核算
第五节 长期负债核算

第六章 所有者权益核算与税务处理
第一节 所有者权益含义、核算目标及风险提示
第二节 实收资本含义与核算
第三节 资本公积核算
第四节 盈余公积核算
第五节 未分配利润核算
第六节 税务处理有关规定

第七章 施工材料、临时设施核算与税务处理
第一节 施工材料的含义、核算目标及其计量规定
第二节 施工材料核算
第三节 周转材料核算
第四节 临时设施核算
第五节 材料清查与税务处理

第八章 施工成本、收入核算与税务处理
第一节 施工企业含义、核算目标与基本要求
第二节 施工企业会计核算特征
第三节 施工成本费用归集和分配
第四节 工程施工成本明细分类核算
第五节 已完工程实际成本结算
第六节 工程预算成本计算与分析
第七节 施工合同收入与费用核算
第八节 分包工程价款核算
第九节 工程施工核算实例

第九章 房地产成本、预售核算与税务处理
第一节 房地产企业含义、核算目标与风险提示
第二节 房地产开发核算概述
第三节 开发成本费用归集与分配
第四节 土地开发成本计算与结转
第五节 房屋开发成本计算与结转
第六节 配套设施成本计算与结转
第七节 代建工程成本计算与结转
第八节 开发产品成本汇集和分配实例
第九节 房地产收入与税费核算
第十节 预售房税务处理

第十章 收入、费用、利润核算与税务处理
第一节 收入、费用、利润核算目标与基本要求
第二节 收入、税金、费用与收益核算
第三节 利润的核算
第四节 所得税计算及纳税调整
第五节 利润分配核算
第六节 以前年度损益调整
附:会计核算应关注税务风险

第十一章 债务重组、非货币交易、会计调整及税务处理
第一节 本章核算内容、目标及风险提示
第二节 债务重组与税法规定
第三节 非货币性资产交易与税务处理
第四节 会计调整事项与方法

第十二章 外币业务核算与税务处理
第一节 外币业务与国际结算
第二节 兼容外币账户和汇兑损益
第三节 国际结算与信用证
第四节 外币交易的核算
第五节 报表外币折算

第十三章 财务报表编制与所得税申报
第一节 财务报表构成及编制要求
第二节 资产负债表及其编制
第三节 利润表及其编制
第四节 现金流量表及其编制
第五节 报表附注内容及编报|
第六节 资产负债表日后事项会计处理
第七节 企业所得税年度纳税调整表
第八节 与所得税计算有关的几个问题
附录
国家税务总局关于印发《房地产开发经营业务企业所得税处理办法》的通知
国家税务总局关于房地产开发企业所得税预缴问题的通知
附录二《小企业会计准则》与《小企业会计制度》比较
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Brand Jingdong book
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