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Jingdong book

新编会计模拟实习股份制企业分册（第3版）

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Jingdong book

新编会计模拟实习股份制企业分册（第3版）

Name: 新编会计模拟实习股份制企业分册（第3版）
Brand: Jingdong book
SKU: 3110071171
Price: 25.47 USD
Availability: OutOfStock

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Content Description

为了适应我国推进经济体制和经济增长方式的根本转变，调整、完善所有制结构和满足会计数学内容改革的需要而编写的。股份制是现代企业的一种资本组织形式，它有利于所有权和经营权的分离，有利于提高企业和资本的运作效率，有利于培育和发展多元化投资主体。增养会计人才，让他们熟悉和掌握股份制企业的会计实务，很有必要。但现有的模拟实习资料，基本上都是以国有企业或少数是外商投资企业为实习主体，有鉴于此，本教材特以股份制企业为实习体、主体，力求更好地与当前的经济体制改革及教学实际组合。
本册模拟实习提供了分阶段的参考答案和有针对性的释解难，特别是对体现股份制企业特点以及房地产行业特点的会计处理，都作了比较详细的说明与解答，以便于实习者上手操作和检查核对，并起到具体而有效的辅导作用。此外，本册模拟实习所提供的企业内部会计核算有关资料，对企业的会计制度设计也具有一定参考价值。

Catalogue

一、实习企来概况
（一）注册资金、企业类型与经营范围
（二）内部组织机构及人员分布
（三）对外长期股权投资
二、企业会计政策与内部会计核算办法
（一）财务部内部分工
（二）手工记帐帐务处理程序
（三）坏帐损失核算
（四）备用金核算
（五）材料核算
（六）对外长期股权投资核算
（七）固定资产核算
（八）无形资产及长期待摊费用摊销
（九）与工资有关的各项经费、保险基金的计提（均企业负担的部分）
（十）商品房房屋缮基金的核算
（十一）公司主营业务会计处理流程图
（十二）营业收入核算
（十三）按揭贷款会计处理流程图及有关合同
（十四）营业成本核算
（十五）开发成本核算
（十六）各部门费用列支渠道
（十七）税金及附加的计提、缴纳
（十八）利润分配的核算
（十九）现金等价物确认条件
（二十）借款利息费用会计处理
（二十一）资产减值的会计处理
二、实习目的、程序、要求及实习组织
（一）实习目的
（二）实习程序与要求
（三）实习组织
三、建帐资料
（一）会计科目、2003年12月初帐户余额及帐页格式
（二）“”开发成本——众信大夏A楼、明细帐12月初余额
（三）“原材料——柳按木”明细帐12月初余额
（四）“开发间接费用”明细项目
（五）“管理费用”明细项目
（二）实习２程序与要求
（三）实习组织
四、建帐资料
（一）会计科目、2003年12月初帐户余额及帐页格式
（二）“开发成本——众信大厦A楼”明细帐12月初余额
（三）“原材料——柳桉木”明细帐12月初余额
（四）“开发间接费用”明细项目
（五）“管理费用”明细项目
五、编制及分析年度会计报表的有关资料
（一）资产负债表各项目2003年年初数
（二）利润表各项目2003年1—11月累计数
（三）现金流量表各项目2003年1—11月累计数以及现金流量表台帐
（四）计算有关财务指标的要求与提示
（五）编制合并会计报表有关资料及工作底稿
六、2003年12月份发生的经济业务（共计100项）
七、记录及证明经济业务发生的原始依据（包括已填制完成的原始凭证和需要填制的空白凭证，均按经济业务顺序排列）
八、科目汇总表及会计报表
（一）科目汇总表2张
（二）资产负债表2张
（三）利润及利润分配表2张
（四）现金流量表1张
九、外购空白记帐凭证及帐页（仅提供样张）
（一）收款凭证20张
（二）付款凭证70张
（三）转帐凭证70张
（四）记帐凭证封面及封底3套
（五）帐簿启用及接交表3套
（六）日记帐帐页6张
（七）三栏式帐页40张
（八）数量金额式库存材料明细帐帐页1张
（九）多栏式（14栏）开发成本、开发间接费用、管理费用明细帐帐页4张
（十）多栏式应交增值税明细帐帐页1张
十、实习参考答案
（一）现金日记账、银行存款日记账余额
（二）开发间接费用发生额及分配率
（三）众信大厦A楼开发总成本
（四）损益类部分账户本月发生额
（五）利润总额及应纳税所得额
（六）年度会计报表部分项目金额
（七）有关财务指标
（八）合并会计报表部分项目金额
十一、编制记账凭证与会计报表提示及疑难解答
（一）经济业务账务处理提示及疑难解答
（二）编制现金流量表提示及疑难解答
（三）编制合并财务报表提示及工作底稿上的抵销分录

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