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Jingdong book

餐饮企业会计报表编制实战步步通

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Jingdong book

餐饮企业会计报表编制实战步步通

Name: 餐饮企业会计报表编制实战步步通
Brand: Jingdong book
SKU: 3110013891
Price: 26.79 USD
Availability: OutOfStock

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Content Description

《餐饮企业会计报表编制实战步步通》是实用财会图解丛书中的一本，某餐饮企业为例子，按资产负债和利润表的项目顺序，详细阐述餐饮企业会计报表编制的方法。

Catalogue

第1章会计总论
一、会计要素
二、会计等式
三、会计科目
四、账户
五、复式记账法
第2章会计凭证与账簿
一、会计凭证
二、会计账簿
第3章货币资金的核算
一、库存现金
二、银行存款
三、其他货币资金
第4章应收与预付款项的核算
一、应收票据
二、应收账款
三、坏账准备
四、其他应收款
五、预付账款
第5章存货的核算
一、存货概述
二、原材料
三、库存商品
四、周转材料
五、燃料
六、存货的清查
第6章固定资产的核算
一、固定资产
二、累计折旧
三、固定资产清理
第7章无形资产及其他核算
一、无形资产
二、长期待摊费用
第8章流动负债的核算
一、短期借款
二、应付票据
三、应付账款
四、应付职工薪酬
五、应交税费
六、其他应付款
七、预收账款
第9章收入的核算
一、主营业务收入
二、其他业务收入
三、营业外收入
第10章成本费用的核算
一、主营业务成本
二、营业税金及附加
三、其他业务成本
四、销售费用
五、管理费用
六、财务费用
七、营业外支出
八、所得税费用
第11章财务成果的核算
一、本年利润
二、盈余公积
三、利润分配
四、资本公积
五、实收资本
第12章编制记账凭证及登记账簿
一、编制记账凭证
二、登记明细账
三、登记总分类账
第13章编制会计报表
一、编制报表前的准备
二、资产负债表
三、利润表
四、现金流量表

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Jingdong book

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