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Jingdong book

高级财务会计

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高级财务会计

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Content Description

《高级财务会计》共分十一章,主要介绍了分支机构会计、企业合并、合并财务报表的编制、外币业务的会计处理、外币报表折算、租赁会计等内容。
《高级财务会计》注重财务会计理论知识的科学性、系统性、前瞻性,以及会计实务的可操作性;注重理论与实际相结合。《高级财务会计》每章开始有学习目标,章后配有基本训练,以此来帮助学生做好课.前预习与课后复习,提高分析问题和解决问题的能力。
《高级财务会计》?徐丽军、孙莉担任主编,由代玺玲、刘晓瑾担任副主编。
Catalogue

第1章 合伙企业会计
学习目标
1.1 合伙企业会计概述
1.2 合伙企业的权益及变动
1.3 合伙企业的损益及分配
1.4 合伙企业的解散与清算
基本训练

第2章 分支机构会计
学习目标
2.1 分支机构会计概述
2.2 按成本计价的会计处理
2.3 按高于成本计价的会计处理
2.4 其他事项的会计处理
基本训练

第3章 企业合并
学习目标
3.1 企业合并概述
3.2 企业合并的会计处理方法
3.3 同一控制下企业合并的会计处理
3.4 非同一控制下企业合并的会计处理
3.5 企业合并在财务报告中的披露
基本训练

第4章 合并财务报表编制概述
学习目标
4.1 合并财务报表编制的意义
4.2 合并财务报表的编?范围
4.3 合并财务报表编制的理论选择
4.4 合并财务报表编制的程序和步骤
基本训练

第5章 合并财务报表的编制
学习目标
5.1 合并资产负债表的编制
5.2 合并利润表的编制
5.3 合并现金流量表的编制
5.4 合并所有者权益变动表的编制
5.5 连续编制合并财务报表时的抵销处理
基本训练

第6章 外币业务的会计处理
学习目标
6.1 外币业务概述
6.2 外币交易
基本训练

第7章 外币报表折算
学习目标
7.1 外币报表折算的意义
7.2 外币报表折算的基本方法
7.3 我国外币报表折算
基本训练

第8章 物价变动会计
学习目标
8.1 物价变动会计概述
8.2 一般物价水平会计
8.3 现行成本会计
8.4 现行成本与一般物价?平结合的会计
基本训练

第9章 所得税会计
学习目标
9.1 所得税会计概述
9.2 资产、负债的计税基础及暂时性差异
9.3 递延所得税资产及递延所得税负债的确认和计量
9.4 所得税费用的确认和计量
9.5 所得税的列示与披露
基本训练

第10章 租赁会计
学习目标
10.1 租赁会计概述
10.2 经营租赁的会计处理
10.3 融资租赁的会计处理
10.4 售后租回交易的会计处理
基本训练

第11章 企业清算、破产与重整会计
学习目标
11.1 企业解散清算及其会计处理
11.2 企业破产清算及其会计处理
11.3 企业破产重组及其会计处理
基本训练
主要参考文献

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Brand Jingdong book
Brand Origin China

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