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Jingdong book

会计核算操作基本规范培训指定教材：建筑及房地产企业会计核算操作指引

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会计核算操作基本规范培训指定教材：建筑及房地产企业会计核算操作指引

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《建筑及房地产企业会计核算操作指引》讲解深入浅出，内容体系与建筑及房地产行业结合紧密，案例分析翔实，案例素材丰富，在新准则的框架下彰显了建筑、房地产行业的业务特点和核算要求，既有通俗的理论讲解，也有较强的实践操作性，是广大建筑和房地产行业财务人员难得的实务操作指引手册。
Content Description

《建筑及房地产企业会计核算操作指引》一书历经多次审阅、修订、校对，终于完稿付梓。《建筑及房地产企业会计核算操作指引》的出版有益于加强对新旧会计准则转换的理解，对指导建筑和房地产会计实务操作有着重要的现实意义。新会计准则的颁布和实施，淡化了行业间会计实务的差别，使建筑和房地产行业的会计实务操作同其他行业一起遵循新的规范。但是，建筑和房地产企业的会计核算内容有明显的自身特点，其经营活动横跨第二、第三产业。所以，应当将准则的统一性、原则性和企业业务的特殊性结合起来，针对建筑和房地产行业的特点（建造合同、税务处理、总分包工程、涉外工程等）介绍会计核算的内容和方法。
Catalogue

第一章 总论
第一节 建筑和房地产企业会计核算的特点
第二节 会计基本假设与会计基础
第三节 会计信息质量要求
第四节 会计要素
第五节 会计计量
第六节 会计科目
第二章 金融资产
第一节 金融资产概述
第二节 货币资金
第三节 以公允价值计量且其变动计入当期损益的金融资产
第四节 持有至到期投资
第五节 可供出售金融资产
第六节 应收款项
第三章 存货
第一节 存货的确认和初始计量
第二节 存货的核算
第三节 存货的期末计量
第四章 固定资产
第一节 固定资产的确认和初始计量
第二节 固定资产的核算
第三节 固定资产的后续计量和折旧
第四节 临时设施的核算
第五章 无形资产
第一节 无形资产的确认和初始计量
第二节 无形资产核算
第三节 无形资产的后续计量
第六章 投资性房地产
第一节 投资性房地产概述
第二节 投资性房地产的核算
第三节 投资性房地产的处置
第七章 长期股权投资
第一节 长期股权投资的初始计量
第二节 长期股权投资的后续计量
第三节 长期股权投资核算方法的转换及处置
第八章 资产减值
第一节 资产减值概述
第二节 资产可收回金额的计量
第三节 资产减值损失的确认与计量
第四节 资产组的认定及减值处理
第五节 商誉减值测试与处理
第九章 负债
第一节 负债概述
第二节 流动负债
第三节 应交税费
第四节 应付职工薪酬
第五节 非流动负债
第十章 所有者权益
第一节 实收资本
第二节 资本公积与留存收益
第十一章 收入、费用和利润
第一节 收入
第二节 费用
第三节 利润
第十二章 建造合同
第一节 建造合同概述
第二节 建造合同收入和成本
第三节 合同收入与合同费用
第四节 建造合同特殊事项
第十三章 租赁
第一节 租赁概述
第二节 租赁的核算
第十四章 或有事项
第一节 或有事项概述
第二节 或有事项的确认和计量
第三节 或有事项会计的具体应用
第四节 或有事项的列报
第十五章 外币折算
第一节 外币折算概述
第二节 外币财务报表折算
第三节 国际承包工程核算原则
第十六章 所得税
第一节 所得税会计概述
第二节 计税基础及暂时性差异
第三节 递延所得税负债及递延所得税资产的确认和计量
第四节 所得税费用的确认和计量
第五节 所得税的披露及衔接规定
第十七章 非货币性资产交换
第一节 非货币性资产交换的认定
第二节 非货币性资产交换的确认和计量
第三节 非货币性资产交换的核算
第十八章 债务重组
第一节 债务重组概述
第二节 债务重组的核算
第十九章 借款费用
第一节 借款费用概述
第二节 借款费用的确认
第三节 借款费用的计量
第二十章 财务报告
第一节 财务报告概述
第二节 资产负债表
第三节 利润表
第四节 现金流量表
第五节 所有者权益变动表
第六节 附注
第七节 中期财务报告
第二十一章 会计调整
第一节 会计政策及其变更
第二节 会计估计及其变更
第三节 前期差错更正
第二十二章 资产负债表日后事项
第一节 资产负债表日后事项概述
第二节 资产负债表日后事项的会计处理
第二十三章 首次执行日相关会计处理及科目核算
第一节 首次执行日会计处理概述
第二节 首次执行日业务处理
第三节 会计科目转换
附录1 《企业会计准则实施问题专家工作组意见》第一期
附录2 《企业会计准则实施问题专家工作组意见》第二期
附录3 《企业会计准则实施问题专家工作组意见》第三期
附录4 企业会计准则解释第1号
附录5 企业会计准则解释第2号
附录6 财政部 国家税务总局关于执行《企业会计准则》有关企业所得税政策问题的通知
附录7 北京市财政局 北京市地方税务局转发财政部 国家税务总局关于建筑业营业税若干政策问题的通知
Book Abstract

（4）各企业（单位）与内部独立核算单位之间的每一笔业务往来，应同时分别在“内部往来”科目的借方和贷方核算。
（5）内部独立核算单位的“内部银行存款”应视同外部金融机构存款，严格按照国家有关支付结算办法和各企业（单位）内部银行、资金结算有关规定办理收支业务、登记日记账，并与本企业（单位）内部银行进行核对，及时将原始凭证传递给会计人员制证。
（6）本科目借方余额，对内部独立核算单位来说为暂存本企业（单位）的存款或本企业（单位）的欠付款项，对各企业（单位）来说为应收内部独立单位的款项或内部独立核算单位的欠付款项；本科目贷方余额，对内部独立核算单位来说为欠付本企业（单位）的款项或本企业（单位）应收内部独立核算单位的款项，对各企业（单位）来说为应付内部独立核算单位的款项或内部独立核算单位的暂存应收款项。七、坏账准备
（一）坏账准备的会计处理
企业发生的应收款项坏账损失，应该采用“备抵法”进行核算。资产负债表日，应收款项发生了减值，按应减记的金额，借记“资产减值损失”科目，贷记“坏账准备”科目。本期应计提的坏账准备大于账面余额的，应按其差额补提。应计提的坏账准备小于其账面余额的，作相反的会计分录。
对于有确凿证据表明应收款项确实无法收回，如债务单位已撤销、破产、资不抵债、现金流量严重不足等，按照管理权限，报公司董事会审批后作为坏账处理，转销应收款项，借记“坏账准备”科目，贷记“应收票据”、“应收账款”、“预付账款”、“其他应收款”、“长期应收款”等科目。
已确认并转销的应收款项以后又收回的，应按实际收到的金额，借记“应收票据”、“应收账款”、“预付账款”、“其他应收款”、“长期应收款”等科目，贷记本科目；同时，借记“银行存款”科目，贷记“应收票据”、“应收账款”、“预付账款”、“其他应收款”、“长期应收款”等科目。“坏账准备”科目期末贷方余额，反映企业已提取的但尚未转销的坏账准备。对于确认并转销的应收款项以后又收回的，应该按照实际收回的金额，借记“银行存款”科目，贷记“坏账准备”科目。
【例2-13】2007年12月31日，D建筑安装企业根据应收账款的余额，计提坏账准备500 000元。坏账准备本月科目贷方余额200000元，当期应计提的坏账准备300000元。
借：资产减值损失——坏账损失
300000
贷：坏账准备一一应收账款
300000

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Brand Jingdong book
Brand Origin China

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Jingdong book