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Jingdong book

全国会计人员继续教育培训用书：事业单位会计实务

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Jingdong book

全国会计人员继续教育培训用书：事业单位会计实务

Name: 全国会计人员继续教育培训用书：事业单位会计实务
Brand: Jingdong book
SKU: 3110011101
Price: 23.42 USD
Availability: OutOfStock

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Content Description

相对旧的事业单位财务制度，新的事业单位财务制度在会计科目的设置、会计核算方法及核算内容等方面都做了较大的改革，概括来讲主要是解决了旧制度中存在的部分问题，更加强调财务核算与实际和现行的财务政策相结合，比如，新制度规定，事业单位实行核定收支，定额或者定项补助，超支不补，结转和结余按规定使用的预算管理办法；要求事业单位应当将各项收入与支出全部纳入单位预算，实行“一个单位一本预算”，统一核算，统一管理，使事业单位收支管理更加全面完整，其中，单位的支出将划分为基本支出和项目支出两部分，对基本支出预算采取定员定额的方法编制，对项目支出预算按照项目管理的规定编制；从基层预算单位开始编制预算，使预算编制细化到具体项目上。这些变化使得新的事业单位财务规则及会计制度更加符合当前的情况，能够更好地为事业单位管理服务。

Catalogue

第一章事业单位会计基础知识概述
第一节事业单位会计的概念与特点
一、事业单位的概念
二、事业单位的特征
三、事业单位会计的概念
四、事业单位会计的特点
五、事业单位会计准则与会计制度
第二节事业单位会计核算的基本理论
一、事业单位会计核算的基本前提
二、事业单位会计信息的质量要求
三、事业单位会计核算基础
四、事业单位会计要素
五、事业单位会计科目

第二章资产
第一节资产概述
一、资产的概念
二、资产的分类
第二节流动资产的核算库存现金的核算
二、银行存款的核算
三、零余额账户用款额度的核算
四、短期投资的核算
五、财政应返还额度的核算
六、应收票据的核算
七、应收账款的核算
八、预付账款的核算
九、其他应收款的核算
十、存货的核算
第三节非流动资产的核算
一、长期投资的核算
二、固定资产的核算
三、累计折旧的核算
四、在建工程的核算
五、无形资产的核算
六、累计摊销的核算
七、待处置资产损溢的核算
第四节资产类科目新旧制度衔接

第三章负债
一、事业单位负债的特点
二、事业单位负债的管理要求
第一节短期借款
一、短期借款概述
二、短期借款的核算
第二节应付及预收款项
一、应付及预收款项的概念
二、应付票据的核算
……
第四章净资产
第五章收入
第六章支出类
第七章财务会计报告及附则

Book Abstract

（五）两种会计基础并行
所谓会计基础，是指对收入与支出确认与记录的标准。在会计核算中，有两种确认与记录标准：收付实现制与权责发生制。对于事业单位而言，一般采用收付实现制，但部分经济业务或者事项的核算可采用权责发生制。
五、事业单位会计准则与会计制度
（一）事业单位会计准则
目前，我国的《事业单位会计准则》是由2012年12月5日财政部部务会议修订通过，并于2013年1月1日施行的。该准则共分总则、会计信息质量要求、资产、负债、净资产、收入、支出或者费用、财务会计报告、附则等九章，并分49项条款对有关问题进行规范，该准则适用于我国各级各类事业单位。
（1）总则：着重说明制定事业单位会计准则的目的、适用范围、事业单位会计核算的目标、四个基本前提、会计核算基础、使用的记账方法、事业单位会计信息使用者、事业单位会计要素等。
（2）会计信息质量要求：主要是对事业单位的会计信息作了与企业会计准则类似的一般性要求，如规定事业单位要“保证会计信息真实可靠”，“提供的会计信息应当具有可比性”，“应当将发生的各项经济业务或者事项统一纳入会计核算”，“事业单位提供的会计信息应当与事业单位受托责任履行情况的反映、会计信息使用者的管理、决策需要相关”等。
（3）会计要素：着重规范资产、负债、净资产、收入、支出或者费用各项会计要素的内涵外延（具体分类）、确认计量及账务处理原则。
（4）财务会计报告：规范财务会计报告的概念和内容，规定事业单位的财务会计报告包括财务报表和其他应当在财务会计报告中披露的相关信息和资料，并对财务报表的具体组成部分进行具体的说明。
（5）附则：对准则的适用范围作了补充说明，指出纳入企业财务管理体系的事业单位执行企业会计准则或小企业会计准则，并说明参照公务员法管理的事业单位对本准则的适用，由财政部另行规定。
（二）事业单位会计制度
目前，我国事业单位的会计核算是遵循修订后的《事业单位会计制度》，并于2013年1月1日起施行。新版的《事业单位会计制度》共分为总说明、会计科目名称和编号、会计科目使用说明、会计报表格式、财务报表编制说明五部分。其主要内容是：
（1）总说明：规定了该制度的基本内容（如对该制度适用范围、折旧摊销的计提、会计科目的运用、财务报表的编制等的整体规定）以及针对事业单位会计准则的一些补充说明。
（2）会计科目名称和编号：规定了事业单位适用的48个会计科目的名称和编号。
（3）会计科目使用说明：规定了事业单位48个会计科目的核算内容和使用方法。
（4）会计报表格式：对资产负债表、收入支出表和财政补助收入支出表的格式进行的明确的规定。
（5）财务报表编制说明：主要对资产负债表、收入支出表和财政补助收入支出表中各项目的内容和编报要求做出了规定，并规定了会计报表附注应当披露的内容。
……

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