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Jingdong book

新编会计模拟实习：工业企业分册（第5版）

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Jingdong book

新编会计模拟实习：工业企业分册（第5版）

Name: 新编会计模拟实习：工业企业分册（第5版）
Brand: Jingdong book
SKU: 3110055371
Price: 41.74 USD
Availability: OutOfStock

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姚津等的《新编会计模拟实习：工业企业分册（第5版）》，取材于一个保温瓶厂的实务，并根据该厂大量真实的核算资料分析、筛选、补充编写而成。对实验主体的有关内部核算制度、经济业务和会计核算内容，以文字与流程图相配合的形式进行介绍，有利于学生系统熟悉工业企业会计核算工作。本实验教材以某保温瓶厂某年12月份的经济业务和1～11月份的有关账户记录作为实验资料，除了产、供、销主营业务及成本计算外，还包括银行结算、贷款、租赁、保险、投资、捐赠、纳税、出口外汇结算、财产清查、固定资产购建与清理等业务，并按照财政部颁布的《企业会计准则》（2006）和行业会计制度编写，体现了会计改革、税制改革、外汇体制改革的精神和要求，不仅有利于学生系统掌握从填制会计凭证到编制、分析财务报表的全部会计核算程序，而且有助于学生比较全面地掌握现代企业的会计实务。

Catalogue

一、实习企业概况
（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
（四）生产工艺流程
（五）财务科内部分工
二、企业会计政策、会计估计与内部会计核算规则
（一）账务处理程序
（二）外币交易核算
（三）交易性金融资产的确认与计量
（四）持有至到期投资的确认与计量
（五）备用金核算
（六）材料核算方法及流程
（七）基于薪酬的社会保险费、公积金和有关经费的计提
（八）水费、电费的分配方法
（九）辅助生产费用的归集与分配方法
（十）生产工人薪酬、基本生产车间制造费用的分配方法
（十一）在产品计价方法
（十二）产品成本计算方法及费用、成本核算流程
（十三）自制半成品及产成品发出的计价方法
（十四）长期股权投资核算
（十五）投资性房地产核算
（十六）固定资产核算
（十七）无形资产核算
（十八）应收款项、存货等流动资产减值的处理
（十九）持有至到期投资、长期股权投资、固定资产等非流动资产减值的处理
（二十）销售收入的确认及销售核算流程
（二十一）借款利息的处理
（二十二）所得税费用的处理
（二十三）现金等价物的确认条件
三、应交税费及税（费）率
四、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
五、建账资料
（一）企业会计科目表
（二）账页格式及2011年12月初账户余额
（三）“生产成本――基本生产成本”明细账户12月初余额
（四）“生产成本――辅助生产成本”明细项目
（五）“制造费用”明细项目
（六）“管理费用”明细项目
（七）原材料及低值易耗品计划成本表
（八）“应交税费――应交增值税”明细账户12月初余额
六、2011年12月份发生的经济业务（共计108项）
七、记录及证明经济业务发生的原始凭证
八、编制及分析年度财务报表的有关资料
（一）现金流量表各项目1～11月累计发生额
（二）利润表各项目1～11月份累计发生额
（三）资产负债表各项目年初数．
（四）所有者权益（股东权益）1～11月累计变动情况
（五）财务指标计算表及计算要求与提示
九、科目汇总表及财务报表
（一）科目汇总表2张
（二）资产负债表1张
（三）利润表1张
（四）现金流量表1张
（五）所有者权益（股东权益）变动表1张
十、外购空白记账凭证及账页（仅提供样张）
（一）收入凭证20张
（二）付款凭证80张
（三）转账凭证190张
（四）记账凭证封面及封底3套
（五）账簿启用及接交表3张
（六）日记账账页8张
（七）三栏式账页85张
（八）横线登记式材料采购明细账账页10张
（九）数量金额式原材料明细账账页3张
（十）多栏式（8栏）生产成本明细账账页9张
（十一）多栏式（14栏）制造费用、管理费用明细账账页8张
（十二）多栏式应交增值税明细账账页1张
（十三）复币三栏式外币账户账页2张
十一、实习参考答案
（一）现金日记账、银行存款日记账余额
（二）本月材料成本差异率
（三）辅助生产（机修）发生额及分配率
（四）各基本生产车间生产工人薪酬分配率
（五）各基本生产车间制造费用发生额及分配率
（六）各基本生产车间自制半成品成本及产成品成本
（七）损益类部分账户本月发生额
（八）利润总额及应纳税所得额
（九）年度财务报表部分项目金额
（十）有关财务指标
十二、编制记账凭证与财务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

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