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Jingdong book

中小学校会计制度解读 中小学校会计制度培训推荐用书

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Jingdong book

中小学校会计制度解读 中小学校会计制度培训推荐用书

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《中小学校会计制度解读 中小学校会计制度培训推荐用书》编写内容包括：总论、货币资金、应收款项与存货、对外投资、固定资产、无形资产、在建工程与待处置资产损溢、流动负债、非流动负债、收入、支出、净资产、基本建设业务并账与食堂并账、财务报告等相关内容，共计十四章。每章的编写内容分别包括：本章知识点简介、会计要素（项目）的概念、相关管理规定、科目设置、会计核算（账务处理）相关内容、账务处理示例等。《中小学校会计制度解读 中小学校会计制度培训推荐用书》是深度理论研究与长期实践经验相结合的成果，与当前市场销售的制度培训类教材相比较，具有如下显著特点和创新。
Catalogue

第一章 总论
第一节 中小学校会计概述
第二节 会计基本假设
第三节 会计信息质量要求
第四节 会计要素与会计等式
第五节 会计计量
第六节 财务报告

第二章 货币资金
第一节 库存现金
第二节 银行存款
第三节 零余额账户用款额度

第三章 应收款项与存货
第一节 财政应返还额度
第二节 应收账款
第三节 其他应收款
第四节 存货

第四章 对外投资
第一节 对外投资概述
第二节 短期投资
第三节 长期投资

第五章 固定资产
第一节 固定资产的确认和初始计量
第二节 固定资产的后续支出
第三节 固定资产处置和清查盘点

第六章 无形资产
第一节 无形资产的确认和初始计量
第二节 无形资产的后续计量
第三节 无形资产处置和核销

第七章 在建工程与待处置资产损溢
第一节 在建工程
第二节 待处置资产损溢

第八章 流动负债
第一节 流动负债概述
第二节 短期借款
第三节 应缴税费
第四节 应缴国库款
第五节 应缴财政专户款
第六节 应付职工薪酬
第七节 应付账款
第八节 其他应付款

第九章 非流动负债
第一节 非流动负债概述
第二节 长期借款
第三节 长期应付款
第四节 代管款项

第十章 收入
第一节 收入概述
第二节 公共财政预算拨款
第三节 政府性基金预算拨款
第四节 事业收入
第五节 上级补助收人
第六节 附属单位上缴收人
第七节 经营收人
第八节 其他收入

第十一章 支出
第一节 支出概述
第二节 事业支出
第三节 上缴上级支出
第四节 对附属单位补助支出
第五节 经营支出
第六节 其他支出

第十二章 净资产
第一节 净资产概述
第二节 事业基金
第三节 非流动资产基金
第四节 专用基金
第五节 财政补助结转
第六节 财政补助结余
第七节 非财政补助结转
第八节 事业结余
第九节 经营结余
第十节 非财政补助结余分配

第十三章 基本建设业务并账与食堂并账
第一节 基本建设业务并账
第二节 食堂业务并账

第十四章 财务报告
第一节 财务报告概述
第二节 资产负债表
第三节 收入支出表
第四节 财政补助收入支出表
第五节 报表附注
第六节 财务分析与财务情况说明书
附录一 关于印发《中小学校会计制度》的通知
附录二 关于印发《新旧中小学校会计制度有关衔接问题的处理规定》的通知
附录三 教育部等十五部门关于印发《农村义务教育学校食堂管理暂行办法》文件的通知
Book Abstract

《中小学校会计制度解读 中小学校会计制度培训推荐用书》：
为核算除事业支出、上缴上级支出、对附属单位补助支出、经营支出以外的各项支出，中小学校应当设置“其他支出”科目，并应当按照其他支出的类别等进行明细核算。其他支出中如有专项资金支出，还应当按照具体项目进行明细核算。
“其他支出”科目属于支出类科目，借方登记中小学校发生的除事业支出、上缴上级支出、对附属单位补助支出、经营支出以外的各项支出，贷方登记各项支出的结转金额。期末结账后，本科目应无余额。
三、业务核算
其他支出的主要账务处理如下所述。
（一）利息支出
支付银行借款利息时，借记“其他支出”科目，贷记“银行存款”科目。
（二）捐赠支出
（1）对外捐赠现金资产，借记“其他支出”科目，贷记“银行存款”等科目。
（2）对外捐出存货，借记“其他支出”科目，贷记“待处置资产损溢”科目。
对外捐赠固定资产、无形资产等非流动资产，不通过本科目核算。
（三）现金盘亏损失
每日现金账款核对中如发现现金短缺，属于无法查明原因的部分，报经批准后，借记“其他支出”科目，贷记“库存现金”科目。
（四）资产处置损失
报经批准核销应收及预付款项、处置存货，借记“其他支出”科目，贷记“待处置资产损溢”科目。
……

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Brand Jingdong book
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