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Jingdong book

中级财务会计教程与案例

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Jingdong book

中级财务会计教程与案例

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《中级财务会计教程与案例》是基于合作研讨式教学改革背景下撰写的，以实践——理论——再实践——再理论为编写脉络。力求体现“以学生为主体”、“以教师为主导”的新型教学理念，以有利于学生自学能力、分析问题和解决问题能力、语言表达能力、沟通协调与团队合作能力提高为目的。
全书共分十二章，第一章着重阐述财务会计的基本理论，第二至第十章详细阐述六大会计要素的确认、计量与记录方法，第十一章介绍资产负债表、利润表、现金流量表、所有者权益变动表和附注的编制，第十二章概要介绍会计政策、会计估计变更和前期差错更正以及资产负债表日后事项等会计调整方式。
《中级财务会计教程与案例》注重对案例的运用，每章前均安排了引入案例，以增强学生对各章内容的学习兴趣和对相关会计实务的感性认识。为了使内容更加丰富和生动，我们在介绍原理、概念、会计确认与计量方法的基础上-融入了尽可能分丰富的相关案例与阅读资料，力求把知识讲解与会计实务联结起来，以提高教材的可读性、可理解性。每章结束后均配有学习目标总结、小组讨论、项目训练和资料阅读，不仅便于学生对每章内容的把握和将各章重点知识在实际案例中得以应用并加以巩固，而且是培养学生将理论与实践进行消化理解后再升华为理论的一种理性思考。
《中级财务会计教程与案例》主要作为会计学、财务管理专业以及有意进一步学习财务会计理论与方法的其他经管类专业学生的学习用书，同时也可作为财会人员以及期望获取会计知识的其他相关人员的参考用书。
Catalogue

第一章 财务会计基本理论
第一节 财务会计本质与目标
第二节 会计职业与会计规范
第三节 财务会计基本假设与会计确认基础
第四节 财务会计信息质量要求
第五节 会计要素及其确认、计量与报告

第二章 货币资金与应收款项
第一节 货币资金
第二节 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 发出存货的计量
第三节 存货的期末计量
第四节 存货的其他计量方法
第五节 存货清查

第四章 对外投资
第一节 交易性金融资产
第二节 持有至到期投资
第三节 可供出售金融资产
第四节 长期股权投资

第五章 长期非货币性资产
第一节 固定资产
第二节 无形资产
第三节 投资性房地产
第四节 长期待摊费用

第六章 资产减值
第一节 资产可收回金额的计量
第二节 资产减值的确认和计量

第七章 负债
第一节 流动负债
第二节 长期负债
第三节 借款费用

第八章 所有者权益
第一节 实收资本与资本公积
第二节 留存收益

第九章 收入、费用和利润
第一节 收入
第二节 费用
第三节 利润

第十章 特殊交易和事项
第一节 非货币性资产交换
第二节 债务重组
第三节 或有事项

第十一章 财务会计报告
第一节 财务会计报告概述
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

第十二章 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 前期差错及其更正
第四节 资产负债表日后事项
附录
主要参考文献
Book Abstract

四、我国财务会计目标
（一）我国财务会计目标的主要内容我国《企业会计准则——基本准则》第四条指出：“财务会计报告的目标是向财务报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务报告使用者做出经济决策。
1.向财务会计信息使用者提供决策有用的信息。
企业编制财务报告的主要目的是为了满足财务报告使角者的信息需要，有助于财务报告使用者做出经济决策。因此，向财务报告使用者提供决策有用的信息是财务报告的基本目标。如果企业在财务报告中提供的会计信息与使用者的决策无关，没有使用价值，那么财务报告就失去了其编制的意义。决策有用的信息主要包括：（1）经济资源及其变化情况的信息；（2）收益及其收益构成情况的信息；（3）企业现金流量的信息。
2.向投资者及债权人提供反映企业管理层受托责任履行情况的信息
在现代公司制下，企业所有权和经营权相分离，企业管理层是受委托人之托经营管理企业及其各项资产，负有受托责任。即企业管理层所经营管理的各项资产基本上均为投资者投入的资本（或者留存收益作为再投资）或者向债权人借入的资金所形成的，企业管理层有责任妥善保管并合理、有效地使用这些资产。尤其是企业投资者和债权人等，需要及时或者经常性地了解企业管理层保管、使用资产的情况，以便于评价企业管理层受托责任的履行情况和业绩情况，并决定是否需要调整投资或者信贷决策，是否需要加强企业内部控制和其他制度建设，是否需要更换管理层等。因此，财务报告应当反映企业管理层受托责任的履行情况，以有助于评价企业的经营管理责任以及资源使用的有效性。
（二）我国财务会计目标的特征
财务报告目标要求满足投资者等财务报告使用者决策的需要，体现为财务报告的决策有用观，财务报告目标要求反映企业管理层受托责任的履行情况，体现为财务报告的受托责任观。财务报告的决策有用观和其受托责任观是统一的，投资者出资委托企业管理层经营，希望获得更多的投资回报，实现股东财富的最大化，从而进行可持续投资；企业管理层接受投资者的委托从事生产经营活动，努力实现资产安全完整，保值增值，防范风险，促进企业可持续发展，就能够更好地持续履行受托责任，以为投资者提供回报，为社会创造价值，从而构成企业经营者的目标。由此可见，财务报告的决策有用观和受托责任观是有机统一的。
Introduction

深化教学改革要坚持知识、能力和素质协调发展为目标，要重视学生在教学活动中的主体地位，充分调动学生学习的积极性、主动性和创造性。要改革“灌输式”以及在教学中过分偏重讲授的教学方法，积极实践启发式、讨论式、研究式等生动活泼的教学方法，减少课堂讲授时数，增加学生自主学习的时间和空间，促进学生个性发展。以上是教育部在近年来关于高等教育教学改革的核心思想。
在这样的大背景下，我们在2006年年初提出基于合作性学习的大班上课小班讨论课堂教学模式改革。在课程改革过程中，我们坚持教学方法的改革要有利于加强学生自学能力、独立分析和解决问题能力、语言表达能力、沟通协调与团队合作能力、学生创新思维和创新能力的培养为目的，经过两年的实践，教学改革得到业界的广泛认可。随着课堂教学模式的改革。教材的局限性逐渐凸显出来，教材的更新势在必行；同时，从专业的视角，会计人员在将企业的基本业务转换成会计信息的同时，必须善于沟通交流以及团队合作与协调，必须具有独立的职业判断能力。基于上述的种种理由，我们编写了这部《中级财务会计教程与案例》。
在教材编写过程中，我们坚持理论与实务并重，突出理论对实务的指导意义，强调企业的行为必须与一定的环境相融合，按照实践——理论——实践——理论的编写思路，即每章通过案例引入理论，通过案例分析和项目训练检验理论，最后通过章的阅读资料再把实践升华为理论。其目的就是培养学生理论联系实际的能力，突破传统的“就会计论会计”的思想与观念。教材具有如下特点：
（1）以合作性学习为切入点，将专业技能的学习、职监遭德的教育和沟通协调能力的锻炼融为一体。合作性学习与传统教学的最大区别在于以学生为主体，以教师为主导。教师在理论的讲解上不是面面俱到，而是讲重点、讲难点、讲热点，在此基础上，引导学生自主学习与合作研讨。传统教材大多专注于理论知识和会计处理的介绍，缺乏对学生自主学习的引导，忽视职业道德的教育和沟通协调能力的锻炼。导致职业道德教育游离于专业教育之外，不善于沟通、协调与合作。为克服上述不足，我们在教材的编写过程中力求将职业道德的教育渗透在每一章的每一个环节当中，而不是单纯灌输。

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