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Jingdong book

行业会计比较

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Jingdong book

行业会计比较

Name: 行业会计比较
Brand: Jingdong book
SKU: 3110051711
Price: 25.19 USD
Availability: OutOfStock

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Editer Recommend

1．内容新颖、务实。
2．体例独特、实用。
3．讲解简要、通俗。

Content Description

《行业会计比较》针对多个行业的特点及现状，以我国会计准则和会计制度为依据，紧贴会计实践工作所需进行编写。本书介绍了我国行业的划分及各行业会计的主要异同，重点讲解了商品流通企业、施工企业、房地产开发企业、旅游饮食服务业、交通运输企业、商业银行业、农业企业7个行业的会计业务特点、会计核算的特点及其专门业务的会计核算原理和方法。
《行业会计比较》具有内容新颖、务实，体例独特、实用，讲解全面、简要等特点，可作为各类院校全日制会计专业学生的教材，也可以作为非会计专业学生的教材和在职会计人员的继续教育教材及其参考书。

Catalogue

第1章总论
第一节我国行业的划分及我国会计规范体系
一、我国行业、产业的划分
二、我国财务会计规范体系
第二节各行业会计核算的异同
一、我国财务会计的分类
二、不同行业的企业会计核算的异同
三、行业会计与《企业会计准则》的关系
本章小结
关键术语
综合练习

第2章商品流通企业会计
第一节商品流通企业业务及其会计核算的特点
一、商品流通企业的业务特点
二、商品流通企业会计核算的特点
第二节批发商品流转业务的核算
一、批发商品的核算方法
二、批发商品购进业务的核算
三、批发商品销售业务的核算
四、批发商品储存业务的核算
五、批发主营业务成本的计算与结转
第三节零售商品流转业务的核算
一、零售商品的核算方法
二、零售商品购进业务的核算
三、零售商品销售业务的核算
四、零售商品清查业务的核算
五、已销商品进销差价的计算与结转
本章小结
关键术语
综合练习

第3章施工企业会计
第一节施工企业会计核算的特点
一、施工企业的业务特点
二、施工企业会计核算的特点
第二节周转材料的分类与核算
一、周转材料的分类
二、周转材料的核算
第三节临时设施的内容及其核算
一、临时设施的内容
二、临时设施的核算
第四节工程成本的核算
一、工程成本核算对象的确定与成本项目组成
二、工程成本核算程序
三、工程实际成本的核算
四、已完工程实际成本的计算
第五节工程合同收入与合同费用的核算
一、建造合同的种类
二、合同收入
三、合同费用
四、合同收入与合同费用的确认
五、工程价款结算方式
六、分包工程结算的核算
本章小结
关键术语
综合练习

第4章房地产开发企业会计
第一节房地产开发企业业务与会计核算的特点
一、房地产开发企业的业务特点
二、房地产开发企业会计核算的特点
第二节房地产开发企业开发成本的核算
一、开发产品成本的内容
二、成本核算对象的确定
三、开发成本的核算账户及核算程序
四、开发间接费用的核算
五、配套设施费的核算
六、土地开发成本的核算
七、房屋开发成本的核算
八、代建工程开发成本的核算
第三节房地产开发企业开发产品销售、转让核算
一、商品房销售的核算
二、土地转让的核算
三、配套设施转让的核算
四、代建工程移交的核算
第四节周转房的分类及其核算
一、周转房的分类
二、周转房的核算
本章小结
关键术语
综合练习

第5章旅游、饮食、服务业会计核算
第一节旅游、饮食、服务业的业务及其会计核算的特点
一、旅游、饮食、服务业的业务特点
二、旅游、饮食、服务业会计核算的特点
第二节旅游经营业务的核算
一、旅游经营业务营业收入的核算
二、旅游经营业务营业成本的核算
第三节饮食经营业务的核算
一、饮食制品原材料的核算
二、饮食制品成本的核算
三、饮食制品销售的核算
第四节服务业经营业务的核算
一、旅馆经营业务的核算
二、娱乐业经营业务的核算
本章小结
关键术语
综合练习

第6章交通运输企业会计
第一节交通运输企业概述
一、交通运输企业的含义及其分类
二、交通运输企业的业务特点
三、交通运输企业会计核算的特点
第二节公路运输成本的核算
一、运输成本的内容
二、运输成本的核算
第三节公路营运收入的核算
一、运输收入的种类
二、运输收入的特点
三、运输收入的核算凭证
四、运输收入核算的账户设置
五、运输收入的核算
本章小结
关键术语
综合练习

第7章商业银行会计
第一节商业银行会计的核算
一、我国银行体系的构成
二、商业银行会计核算的特点
第二节存款业务的核算
一、银行存款账户的开立与管理
二、存款业务核算的要求
三、存款业务会计账户的设置
四、存款业务的核算
第三节贷款业务的核算
一、贷款概述
二、贷款业务的核算要求
三、贷款核算的账户
四、信用贷款的核算
五、抵押贷款的核算
第四节结算业务的核算
一、结算业务概述
二、支票结算
三、汇兑结算
四、银行汇票结算
五、委托收款结算
六、商业汇票结算
七、托收承付结算
八、银行本票结算
九、信用卡结算
本章小结
关键术语
综合练习

第8章农业企业会计
第一节农业企业业务特点与会计核算特点
一、农业企业业务特点
二、农业企业会计核算的特点
第二节农业企业会计核算
一、生物资产的定义
二、生物资产的特点
三、生物资产的确认与分类
四、消耗性生物资产的核算
五、生产性生物资产的核算
六、公益性生物资产的核算
本章小结
关键术语
综合练习

附录各章综合练习参考答案

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Jingdong book

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