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Jingdong book

新编政府会计

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Jingdong book

新编政府会计

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《新编政府会计》主要分为五篇，共十六章，包括：政府会计概述，政府预算与相关管理制度，财政总会计收入的核算，财政总会计支出的核算，财政总会计资产、负债和净资产的核算，财政总会计的年终业务和会计报表，行政单位收入支出的核算，行政单位资产的核算，行政单位负债和净资产的核算等。《新编政府会计》不仅结合了2014年开始实施的最新会计制度，而且依然保持了一定的前瞻性。
Catalogue

第一篇 基础理论篇
第一章 政府会计概述
第一节 政府会计的概念
第二节 政府会计的基本前提和会计要素
第三节 我国政府会计的产生和发展
第二章 政府预算与相关管理制度
第一节 政府预算概述
第二节 我国政府预算的编制、审批与执行
第三节 我国财政管理制度改革

第二篇 财政总预算会计
第三章 财政总会计收入的核算
第一节 财政总会计概述
第二节 各类预算资金收入的核算
第三节 专用基金和财政专户管理资金收入的核算
第四节 资金调拨收入的核算
第四章 财政总会计支出的核算
第一节 预算支出的核算
第二节 专用基金和财政专户管理资金支出的核算
第三节 资金调拨支出的核算
第五章 财政总会计资产、负债和净资产的核算
第一节 财政总会计资产的核算
第二节 财政总会计负债的核算
第三节 总预算会计净资产的核算
第六章 财政总会计的年终业务和会计报表
第一节 财政总会计的年终业务
第二节 财政总会计的报表

第三篇 行政单位会计实务
第七章 行政单位收入支出的核算
第一节 行政单位会计概述
第二节 行政单位收入的核算
第三节 行政单位支出的核算
第八章 行政单位资产的核算
第一节 行政单位流动资产的核算
第二节 行政单位固定资产的核算
第三节 在建工程和无形资产的核算
第四节 财产处理和受托资产的核算
第九章 行政单位负债和净资产的核算
第一节 行政单位流动负债的核算
第二节 行政单位非流动负债的核算
第三节 行政单位净资产的核算
第十章 行政单位的财务报表
第一节 行政单位的报表体系和年终业务
第二节 行政单位的主要财务报表
第三节 行政单位报表的审核、汇总和分析

第四篇 事业单位会计实务
第十一章 事业单位收入支出的核算
第一节 事业单位会计概述
第二节 事业单位收入的核算
第三节 事业单位支出的核算
第十二章 事业单位资产的核算
第一节 事业单位流动资产的核算
第二节 长期投资和固定资产的核算
第三节 在建工程、无形资产和资产处置的核算
第十三章 事业单位负债的核算
第一节 事业单位流动负债的核算
第二节 事业单位非流动负债的核算
第十四章 事业单位的净资产和财务报表
第一节 行政单位净资产的核算
第二节 事业单位的财务报表

第五篇 美国政府会计概述
第十五章 州和地方政府会计
第一节 一些基本概念
第二节 政府基金会计的架构
第三节 年度综合财务报告
第十六章 联邦政府会计
第一节 美国联邦政府结构及联邦会计准则
第二节 联邦政府会计与州和地方政府会计的比较
第三节 联邦会计中使用的基金类型
第四节 联邦政府会计循环
后记
Book Abstract

《新编政府会计》：
（二）银行存款的核算
1.核算科目介绍
《事业单位会计制度》设置银行存款（编号：1002）科目，用以核算事业单位存入银行或其他金融机构的各种存款。该科目期末借方余额，反映事业单位实际存放在银行或其他金融机构的款项。
事业单位应当严格按照国家有关支付结算办法的规定办理银行存款收支业务，并按照本制度规定核算银行存款的各项收支业务。
2.主要账务处理介绍
（1）将款项存入银行或其他金融机构，借记本科目，贷记“库存现金”、“事业收入”、“经营收入”等有关科目。
（2）提取和支出存款时，借记有关科目，贷记本科目。
3.其他业务处理介绍
（1）外币业务
事业单位发生外币业务的，应当按照业务发生当日（或当期期初，下同）的即期汇率，将外币金额折算为人民币记账，并登记外币金额和汇率。
期末，各种外币账户的外币余额应当按照期末的即期汇率折算为人民币，作为外币账户期末人民币余额。调整后的各种外币账户人民币余额与原账面人民币余额的差额，作为汇兑损益计入相关支出。
①以外币购买物资、劳务等，按照购入当日的即期汇率将支付的外币或应支付的外币折算为人民币金额，借记有关科目，贷记本科目、“应付账款”等科目的外币账户。
②以外币收取相关款项等，按照收取款项或收入确认当日的即期汇率将收取的外币或应收取的外币折算为人民币金额，借记本科目、“应收账款”等科目的外币账户，贷记有关科目。
③期末，根据各外币账户按期末汇率调整后的人民币余额与原账面人民币余额的差额，作为汇兑损益，借记或贷记本科目、“应收账款”、“应付账款”等科目，贷记或借记“事业支出”、“经营支出”等科目。
（2）银行存款日记账
事业单位应当按开户银行或其他金融机构、存款种类及币种等，分别设置“银行存款日记账”，由出纳人员根据收付款凭证，按照业务的发生顺序逐笔登记，每日终了应结出余额。“银行存款日记账”应定期与“银行对账单”核对，至少每月核对一次。月度终了，事业单位银行存款账面余额与银行对账单余额之间如有差额，必须逐笔查明原因并进行处理，按月编制“银行存款余额调节表”，调节相符。
4.核算举例
银行存款的核算可以参考行政单位同名科目的核算。
（三）零余额账户用款额度的核算
1.核算科目介绍
《事业单位会计制度》设置零余额账户用款额度（编号：1011）科目，用以核算实行国库集中支付的事业单位根据财政部门批复的用款计划收到和支用的零余额账户用款额度。该科目期末借方余额，反映事业单位尚未支用的零余额账户用款额度。该科目年末应无余额。
2.主要账务处理介绍
（1）在财政授权支付方式下，收到代理银行盖章的“授权支付到账通知书”时，根据通知书所列数额，借记本科目，贷记“财政补助收入”科目。
（2）按规定支用额度时，借记有关科目，贷记本科目。
（3）从零余额账户提取现金时，借记“库存现金”科目，贷记本科目。
（4）因购货退回等发生国库授权支付额度退回的，属于以前年度支付的款项，按照退回金额，借记本科目，贷记“财政补助结转”、“财政补助结余”、“存货”等有关科目；属于本年度支付的款项，按照退回金额，借记本科目，贷记“事业支出”、“存货”等有关科目。
（5）年度终了，依据代理银行提供的对账单做注销额度的相关账务处理，借记“财政应返还额度——财政授权支付”科目，贷记本科目。事业单位本年度财政授权支付预算指标数大于零余额账户用款额度下达数的，根据未下达的用款额度，借记“财政应返还额度——财政授权支付”科目，贷记“财政补助收入”科目。
……

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