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Jingdong book

小企业会计准则系列：会计核算与纳税实务

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小企业会计准则系列：会计核算与纳税实务

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《小企业会计准则系列：会计核算与纳税实务》共分10章，内容包括：概述；资金筹集业务；生产准备业务；生产业务；销售业务；对外投资业务；结算业务；特殊业务等。
《小企业会计准则系列：会计核算与纳税实务》从关注财务人员感受出发，写清写透思维过程和方法，克服传统书籍就会计写会计、就税收写税收的缺陷，采用了“两条腿走路”的方式，注重会计与税法的融合，让每一笔涉税会计信息都能体现税务处理结果，颠覆以会计科目为线索的编写模式，按照小企业的各个经济业务模块进行划分，采用了以小企业资金筹集业务、生产准备业务、生产业务、销售业务、对外投资业务、结算业务、特殊业务、利润分配和纳税申报等具体业务流程为线索，以会计流程为补充的结构体系。
《小企业会计准则系列：会计核算与纳税实务》适合小企业财务经理、税务经理、税务师事务所和会计师事务所从业人员使用，也可作为财税专业师生的参考教材。
Author Description

赵耀，副教授，硕士生导师，会计系主任，北京财税研究院研究员；已取得中国注册会计师、中国注册资产评估师、中国注册税务师等职业资格；先后担任山东省会计学会理事、山东省内部控制咨询专家组成员、山东省小企业会计准则咨询专家组成员；兼任博汇纸业股份有限公司（600966）、山东瑞丰高分子股份有限公司（300243）和大亚金属股份有限公司等多家公司独立董事和财务顾问。
学术研究主要涉及企业会计准则在上市公司应用、会计与税法差异分析及协调、企业涉税风险管理和企业内部控制等领域。
Catalogue

序
前言
第一章 概述
第一节 小企业的界定
第二节 《小企业会计准则》的内容和小企业会计科目
第三节 小企业的税务管理

第二章 资金筹集业务
第一节 投入资本的会计处理与税务处理
第二节 资本变动的会计处理与税务处理
第三节 借入款项的会计处理与税务处理

第三章 生产准备业务
第一节 固定资产取得的会计处理与税务处理
第二节 固定资产后续支出的会计处理与税务处理
第三节 无形资产取得的会计处理与税务处理
第四节 存货取得的会计处理与税务处理

第四章 生产业务
第一节 材料费用的会计处理与税务处理
第二节 职工薪酬的会计处理与税务处理
第三节 固定资产折旧的会计处理与税务处理
第四节 无形资产摊销的会计处理与税务处理
第五节 长期待摊费用的会计处理与税务处理

第五章 销售业务
第一节 商品销售的会计处理与税务处理
第二节 提供劳务的会计处理与税务处理
第三节 固定资产出租和出售的会计处理与税务处理
第四节 无形资产出租和出售的会计处理与税务处理

第六章 对外投资业务
第一节 短期投资的会计处理与税务处理
第二节 长期债券投资的会计处理与税务处理
第三节 长期股权投资的会计处理与税务处理

第七章 结算业务
第一节 应收及预付款项的会计处理与税务处理
第二节 应付及预收款项的会计处理与税务处理
第三节 应交税费的会计处理与税务处理

第八章 特殊业务
第一节 非货币性交换的会计处理与税务处理
第二节 债务重组的会计处理与税务处理
第三节 外币业务的会计处理与税务处理

第九章 利润形成与分配业务
第一节 期间费用的会计处理与税务处理
第二节 营业外收入的会计处理与税务处理
第三节 营业外支出的会计处理与税务处理
第四节 利润分配的会计处理与税务处理

第十章 财务报表与纳税申报表
第一节 财务报表的编制
第二节 企业所得税纳税申报表的填报

参考文献
Book Abstract

第二节 《小企业会计准则》的内容和小企业会计科目
一、《小企业会计准则》的内容
《小企业会计准则》由小企业会计准则和应用指南两部分组成。小企业会计准则主要规范小企业通常发生的交易或事项的会计处理，为小企业处理会计实务问题提供具体而统一的标准。其采用章节体例，分为总则、资产、负债、所有者权益、收入、费用、利润、外币业务、财务报表、附则共十章，具体规定了小企业会计确认、计量和报告的全部内容。应用指南主要规定会计科目的设置、主要账务处理、财务报表的种类、格式及编制说明，为小企业执行《小企业会计准则》提供操作性规范。其特点主要表现为：
（一）遵循基本准则与简化要求相结合
按照我国企业会计改革的总体框架，基本准则提纲，适用于在中华人民共和国境内设立的所有企业；《企业会计准则》和《小企业会计准则》是基本准则框架下的两个子系统，分别适用于大巾型企业和小企业。《小企业会计准则》应当按照基本准则规范小企业会计确认计量报告的要求。但考虑到我国小企业规模小、业务简单、会计基础工作较为薄弱、会计信息使用者的信息需求相对单一等实际问题，小企业会计准则应当简化要求。比如，在会计计量方面，要求小企业采用历史成本计量；在财务报告方面，要求小企业编制资产负债表、利润表和现金流量表，自行选择编制所有者权益变动表。
……
Introduction

在我国，中小企业的发展关系到数亿人的就业问题，关系到国民经济的平稳快速发展。据有关资料统计，在我国所有477万户法人经营单位中，小企业数量占法人经营单位总数的97.11%、从业人员占法人经营单位从业总人数的52.95%、主营业务收入占法人经营单位主营业务收入总额的39.34%、资产总额占法人经营单位资产总额的41.97%，缴纳的税款约占全国税收的40.36%。因此，处理好自身财税问题，对我国中小企业来说十分重要。
《小企业会计准则》自2013年11月1日正式实施，这是贯彻落实《中华人民共和国中小企业促进法》、《国务院关于进一步促进中小企业发展的若干意见》等有关法规政策的重要举措。这有利于加强小企业内部管理，促进小企业又好又快地发展；有利于加强小企业税收征管，促进小企业税负公平；有利于加强小企业贷款管理，防范小企业贷款风险。为了帮助小企业财务人员学习、理解和应用好《小企业会计准则》，同时做好小企业税务实务工作，防范税务风险，笔者特编写了这本《小企业会计准则：会计核算与纳税实务》。
本书从关注财务人员感受出发，写清写透思维过程和方法，克服传统书籍就会计写会计、就税收写税收的缺陷，采用了“两条腿走路”的方式，注重会计与税法的融合，让每一笔涉税会计信息都能体现税务处理结果，并突出了以下两个特点：
（1）思路新颖——颠覆以会计科目为线索的编写模式，按照小企业的各个经济业务模块进行划分，采用了以小企业资金筹集业务、生产准备业务、生产业务、销售业务、对外投资业务、结算业务、特殊业务、利润分配和纳税申报等具体业务流程为线索，以会计流程为补充的结构体系。
……

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