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Jingdong book

成本会计

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成本会计

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成本会计是企业会计的核心内容之一,属于对内会计,不对外公开,因而其核算内容、核算程序和核算方法国家没有统一规定,只作了一些规范要求。本教材在编写过程中,注重吸收近几年来国内外最新的理论研究成果和我国近50多年成本会计工作的实践经验,力求充分体现以下特点:(1)依据最新修订的《中华人民共和国会计法》、《企业会计准则》和即将颁布的《企业产品成本核算制度(征求意见稿)》及有关政策规定,结合我国会计改革和国际惯例及有关成本管理制度的要求,使教材内容具有一定的理论性和前瞻性;(2)充分考虑财经类专业培养目标和教学特点,在教材结构体系的安排上力求合理科学,尽量避免课程之间不必要的重复,同时在内容上注意深入浅出,简明易懂,便于自学;(3)注重成本会计技能培养的特点,教材内容贴近实际,使其具有较广泛的适用性。
《成本会计》每章以本章学习目的开始,列示需要了解、理解、掌握或熟练运用的知识点,由典型案例导出主体内容。每章结束均进行小结,附有中英文专业词汇,并通过思考题引导读者“开动思想机器”,通过练习题帮助读者熟练掌握各章的主要知识点。鉴于成本会计内容应侧重于对基本理论、基本方法和基本技能的讲授;同时,受课程分工影响和教学时间的限制,本书主要介绍了成本核算的基本理论及基本方法,未涉及成本预测、成本决策和成本控制等内容。
Catalogue

第一章 成本会计总论
第一节 成本的经济实质和作用
第二节 成本会计的产生与发展
第三节 成本会计的对象、职能与任务
第四节 成本会计工作的组织
复习思考题

第二章 成本核算的基本要求和一般程序
第一节 成本核算的基本要求
第二节 费用的分类
第三节 成本核算的一般程序及账户的设置
复习思考题

第三章 工业企业生产经营费用的核算
第一节 各项要素费用的核算
第二节 辅助生产费用的核算
第三节 制造费用的核算
第四节 废品损失和停工损失的核算
第五节 期间费用的核算
复习思考题
练习题

第四章 生产费用在完工产品与在产品之间的核算
第一节 在产品数量的核算
第二节 完工产品与在产品之间费用分配的核算
第三节 完工产品成本的结转
复习思考题
练习题

第五章 产品成本计算的品种法
第一节 产品成本计算方法概述
第二节 品种法概述
第三节 品种法核算举例
复习思考题
练习题

第六章 产品成本计算的分批法
第一节 分批法概述
第二节 分批法核算举例
第三节 简化的分批法
复习思考题
练习题

第七章 产品成本计算的分步法
第一节 分步法概述
第二节 逐步结转分步法
第三节 平行结转分步法
复习思考题
练习题

第八章 产品成本计算的辅助方法
第一节 产品成本计算的分类法
第二节 产品成本计算的定额法
复习思考题
练习题

第九章 其他行业成本核算
第一节 商品流通企业成本核算
第二节 物流企业成本核算
第三节 交通运输企业成本核算
第四节 施工企业及其成本计算的特点
第六节 农业生产成本核算
复习思考题

第十章 成本报表的编制与分析
第一节 成本报表的编制
第二节 成本报表的分析
复习思考题
参考文献10

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