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Jingdong book

新会计准则下商品流通企业会计实务（第5版）

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Jingdong book

新会计准则下商品流通企业会计实务（第5版）

Name: 新会计准则下商品流通企业会计实务（第5版）
Brand: Jingdong book
SKU: 3110218981
Price: 41.57 USD
Availability: OutOfStock

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Content Description

本书全面介绍了商品流通企业的会计实务，内容包括商品流通企业会计实务的基本理论知识，商品流通企业日常经济业务和资产的会计实务，商品流通企业的收入、费用、利润、应交税费的会计实务和财务报表的编制。本书重点突出，内容详略得当，注重通过会计实务具体介绍相关经济业务。此次修订在第4版的基础上，根据目前会计制度和税法精神，进行了比较大的修改，更适应读者的需要。

Author Description

史玉光对外经济贸易大学国际商学院管理学（会计学）博士，曾在多家公司财务部任职，先后在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。目前，主要从事资产证券化、会计准则和会计实务研究。已发表论文100余篇，著有《企业财税差异与纳税调整》、《小企业会计准则操作实务》、《具体会计准则解析与实务例解（2006会计准则）》等10余部会计图书。

Catalogue

第1章商品流通会计实务概述 1
1．1 商品流通概述 1
1．2 商品购销的转账与入账 4
1．3 商品流通企业会计确认基础与计量属性 8
1．4 商品流通企业会计处理的方法 9
第2章债权、债务和资金往来 13
2．1 货币资金和货币时间价值 13
2．2 债权 19
2．3 债务 32
2．4 资金往来 39
第3章商品批发的会计实务 43
3．1 批发商品购进 43
3．2 批发商品销售 50
3．3 批发商品储存 55
第4章商品零售的会计实务 59
4．1 零售商品购进 59
4．2 零售商品销售 62
4．3 零售商品储存 69
4．4 鲜活商品的会计处理 74
4．5 出版社图书发行视同销售及会计处理 75
第5章进出口业务的会计实务 79
5．1 进口业务概述 79
5．2 自营进口业务 81
5．3 代理进口业务 86
5．4 自营出口业务 88
5．5 代理出口业务 93
第6章商品流通企业常见业务的会计实务 97
6．1 现金折扣、商业折扣、销售折让 97
6．2 退货业务 98
6．3 商品退补价业务 100
6．4 拒付货款和拒收商品 102
6．5 直运商品销售业务 103
6．6 存货跌价准备 104
6．7 职工薪酬 109
第7章商品流通企业其他业务的会计实务 114
7．1 委托加工业务 114
7．2 代购业务 115
7．3 代销业务 118
7．4 出租商品 120
7．5 包装物 121
7．6 连锁经营 124
第8章不同销售业态及其促销的会计实务 130
8．1 百货商场 130
8．2 超市 140
8．3 网络销售 145
8．4 网络团购 150
8．5 商品促销 153
第9章投资、固定资产和长期待摊费用 161
9．1 投资 161
9．2 固定资产 169
9．3 长期待摊费用 176
第10章商品销售收入、费用和利润 178
10．1 商品销售收入 178
10．2 期间费用 181
10．3 利润及利润分配 185
第11章应交税费 191
11．1 增值税 191
11．2 消费税 200
11．3 营业税 204
11．4 关税 205
11．5 企业所得税 206
第12章财务报表的编制 214
12．1 资产负债表的编制 214
12．2 利润表的编制 218
12．3 现金流量表的编制 222
12．4 所有者权益变动表的编制 233
参考文献 239

Book Abstract

《新会计准则下商品流通企业会计实务（第5版）》：
1.4.3售价法
售价法是指以库存商品的销售价格来反映和控制商品进、销和存情况的一种方法。这种方法又可再分为售价金额法和数量售价金额法两种。
（1）售价金额法。售价金额法是指库存商品总分类账户和明细分类账户都只反映商品的售价金额，不反映实物数量的一种方法。采用这种方法，库存商品的结存数量，只能通过实地盘点来掌握，其商品明细分类账则按经营商品的营业柜组或门市部（也称实物负责人）设置。营业柜组或门市部对其经营的商品承担经济责任。财会部门通过商品的售价来控制营业柜组或门市部的商品。
售价金额法是在实物负责基础上，以售价记账，控制库存商品进、销、存情况的一种方法，主要包括如下内容。
①建立实物负责制。根据岗位责任制的要求，按商品经营的品种和地点，划分为若干柜组，确定实物负责人，对其经营的商品承担全部责任。
②售价记账，金额控制。库存商品的进、销、存一律按销售价格入账，只记金额，不记数量，库存商品总分类账反映售价总金额，明细分类账按实物负责人分设，反映各实物负责人所经营的商品的售价金额，在总账控制下，随时反映各实物负责人的经济责任。
……

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