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Jingdong book

图解财务报表

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Jingdong book

图解财务报表

Name: 图解财务报表
Brand: Jingdong book
SKU: 3110013851
Price: 24.05 USD
Availability: OutOfStock

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精细图解+有效方法解决企业报表编制问题！

Content Description

《图解财务报表》用“图表+示范”的方式，通过图解企业财务报表向财务人员展现财务报表的具体编制、审计、分析等方法，是企业财务人员工作过程中必备的指导工具书。本书从财务人员应掌握的会计知识和报表基础出发，结合企业在实际生产经营过程中涉及的4大财务报表及报表附注，向财务人员展现各类财务报表的编制过程。全书共分为10章，分别介绍了企业资产负债表、利润表、现金流量表、所有者权益变动表、财务报表附注、合并财务报表、财务报表审计、财务报表分析等方面内容，以便企业财务人员“一看就懂、一学就会、现查现用”。让企业财务人员轻松掌握财务报表的编制、审计、分析及其运用，快速胜任财务报表相关工作。

Author Description

刘姝媛，澳大利亚迪肯大学会计硕士、商务（金融）硕士，曾从事投资顾问、寿险顾问等工作。现为北京弗布克管理咨询有限公司旗下安斯财务中心顾问，主要从事财务管理、会计实操、审计实战等方面的研究、培训和咨询服务。

Catalogue

第一章读懂财务报表你应掌握的会计知识1
第一节读懂报表你应掌握的10大会计基础2
一、会计环境知多少2
二、你所不知的会计职能3
三、5种会计方法你会几种4
四、如何处理会计循环的过程9
五、企业的会计对象是什么10
六、解读企业6大会计要素10
七、破译3大会计恒等式13
八、会计科目应如何设置14
九、会计账户的结构说明16
十、复式记账的记账方法17
第二节读懂报表必须会编会填的凭证账簿17
一、会编会计凭证17
二、会填会计账簿20
第三节读懂报表必须学会的4种账务处理程序22
一、适用于小规模企业的记账凭证账务处理程序22
二、适用于大企业的汇总记账凭证账务处理程序23
三、适用于经济业务多的科目汇总表账务处理程序24
四、适用于会计科目较少的多栏式日记账账务处理程序25
第四节读懂报表应把握新旧会计准则的差异27
一、解读新会计准则财务报表规范27
二、新旧会计准则都存在哪些差异28
第二章读懂财务报表应掌握的报表基础33
第一节初识财务报表的6大疑惑34
一、什么是财务报表34
二、企业都有哪些财务报表34
三、哪些人在关注报表35
四、编制财务报表的要求35
五、财务报表对报列有什么要求37
六、运用财务报表的误区40
第二节企业的家底：资产负债表41
一、浅谈资产负债表的架构41
二、资产负债表的作用42
第三节企业的脸面：利润表43
一、利润表的架构43
二、利润表的作用43
第四节企业的日子：现金流量表44
一、现金流量表的架构44
二、现金流量表的作用45
第五节股东的权益：所有者权益变动表46
一、所有者权益变动表的架构46
二、所有者权益变动表的作用46
第六节集团财务状况：合并财务报表47
一、合并财务报表的架构47
二、合并财务报表的作用47
第三章图解资产负债表：读懂企业价值49
第一节明确资产负债表的内容和格式50
一、资产负债表的内容说明50
二、资产负债表的格式说明51
第二节掌握资产负债表的编制方法53
一、资产负债表的编制原理53
二、对报列的要求53
三、年初余额栏的列报方法53
四、期末余额栏的列报方法54
五、各项目内容的列报方法55
第三节资产负债表的编制示范62
第四章图解利润表：掌握企业盈利情况65
第一节明确利润表的内容和格式66
一、利润表的内容说明66
二、利润表的格式说明67
第二节掌握利润表的编制方法68
一、利润表的编制原理68
二、本期金额栏的列报方法68
三、上期金额栏的列报方法68
四、各项目内容的列报方法68
第三节利润表的编制示范71
第五章图解现金流量表：搞清现金状况73
第一节现金流量表的内容和格式74
一、现金流量表的内容说明74
二、现金流量表的格式说明74
第二节掌握现金流量表的编制方法77
一、现金流量表的编制原理77
二、各项目内容的填列方法77
第三节现金流量表附注的编制80
一、现金流量表补充资料格式及填制方法80
二、取得或处置子公司信息的格式披露83
三、现金以及现金等价物的具体披露格式84
第四节现金流量表的编制示范85
第六章图解所有者权益变动表：明确权益89
第一节所有者权益变动表的内容和格式90
一、所有者权益变动表的内容说明90
二、所有者权益变动表的格式说明90
第二节掌握所有者权益变动表的编制方法94
一、所有者权益变动表的编制原理94
二、上年金额栏的列报方法94
三、本年金额栏的列报方法94
四、各项目内容的列报方法95
第三节所有者权益变动表的编制示范96
第七章图解财务报表附注：提供决策补充101
第一节财务报表附注的作用和内容102
一、财务报表附注的作用102
二、财务报表附注的内容说明102
第二节掌握报表附注披露要求及格式104
一、财务报表附注披露要求104
二、财务报表附注披露的具体格式112
第八章图解合并财务报表：掌控集团成果133
第一节合并财务报表的格式说明134
一、合并资产负债表的格式134
二、合并利润表的格式136
三、合并所有者权益变动表的格式137
第二节合并财务报表的编制方法139
一、合并财务报表编制的前提准备139
二、合并财务报表的编制原则140
三、合并财务报表合并范围的确定141
四、合并财务报表的编制程序144
五、编制调整分录和抵销分录147
第九章图解财务报表审计：确保数据准确151
第一节审计资产负债表152
一、具体审计的内容152
二、审计程序说明157
第二节审计利润表158
一、审计的内容158
二、审计程序说明161
第三节审计现金流量表162
一、审计的内容162
二、审计程序说明164
第四节审计财务报表附注165
一、审计的内容165
二、审计程序说明166
第十章图解财务报表分析：提供战略支持167
第一节挖掘财务报表分析的4点核心问题168
一、核心问题1：偿债能力168
二、核心问题2：获利能力170
三、核心问题3：成长能力173
四、核心问题4：周转能力174
第二节把握财务报表分析的4项评价标准175
一、评价标准1：经验标准175
二、评价标准2：历史标准175
三、评价标准3：行业标准176
四、评价标准4：预算标准176
第三节找到财务报表分析的两种基本方法176
一、方法1：趋势分析法176
二、方法2：因素分析法178

Introduction

“安斯图解财会系列”图书，是每本书围绕某一项企业财务管理事项，设计该管理事项的必备知识、工作方法、业务规范、操作案例、风险防范，通过“图解”的方式，向企业财务部门会计、出纳、审计、税务等岗位的从业人员提供了一套集处理方法、操作示范于一体的实务用书。作为“安斯图解财会系列”图书中的一本，本书是专门写给企业财务人员在财务报表编制、审计、分析及运用等方面的指导性工具书。本书从企业财务人员应掌握的会计知识和报表基础出发，以我国财政部颁布的《企业会计准则》为依据，运用“图解+示范”的方式，把晦涩的财务报表知识浅显易懂化，把烦琐的财务报表相关工作简单明了化。旨在帮助企业财务人员迅速掌握财务报表的编制、审计、分析及运用，从而快速胜任财务报表的相关工作。本书的主要特点如下。1．根据最新会计准则编写本书以我国最新颁布的《企业会计准则》为依据。内容充实，结构严谨，具有较强的可读性与可操作性。并将新旧《企业会计准则》中关于财务报表的部分进行差异对比，旨在帮助企业财务人员在最短的时间内掌握我国政策的变化。2．采用图解式，提高可读性全书采用“图解”模式，图、表中文字直截了当、重点突出。图解图示生动形象，便于读者理解，使阅读更加轻松。3．重视示范，加强可操作性全书以企业经营活动中涉及的四大财务报表为切入点，详细说明了这些财务报表的编制方法，并对每种财务报表配备编制了示范，使读者具有较强的可操作性，便于理解和掌握。4．财务人员的自我培训书本书对企业财务报表编制、审计、分析以及运用进行了方法规范，为财务人员提供了详细的操作说明，基本上可满足企业财务人员的培训需求。因此，本书也可作为企业为财务人员实施业务操作培训的指导用书。在本书编写的过程中，孙立宏、程富建、刘井学、孙宗坤、董建华负责资料的收集和整理，王玉凤、廖应涵、罗章秀、孙明磊负责图表编排，孟庆华参与编写了本书的第一章，庞租清参与编写了本书的第二章，王淑敏参与编写了本书的第三章，么秀杰参与编写了本书的第四章，姚小风参与编写了本书的第五章，王德敏参与编写了本书的第六章，王兰会参与编写了本书的第七章，刘伟参与编写了本书的第八章，宋君丽参与编写了本书的第九章，张瀛参与编写了本书的第十章，全书由刘姝媛统撰定稿。

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