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Jingdong book

财务会计学

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Books Economy Accounting and Auditing

Jingdong book

财务会计学

Name: 财务会计学
Brand: Jingdong book
SKU: 3110081451
Price: 42.84 USD
Availability: OutOfStock

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Content Description

《财务会计学》将目标定位于中级层次，全面、系统地阐述财务会计的理论与实务，既有对财务会计基本理论的深化，又有对现行会计准则下会计信息的处理方法和分析方法的详细阐述。
《财务会计学》共分十二章，具体内容包括：①总论；②货币资金和应收款项；③存货；④交易性金融资产和可供出售金融资产；⑤持有至到期投资和长期股权投资；⑥固定资产；⑦无形资产和其他长期资产；⑧流动负债；⑨非流动负债；⑩所有者权益；⑧收入、费用和利润；⑥财务报表。在编写模式上，本书尽量采用国际惯例，每章编写了主要内容，并附有适量的思考练习题，以方便教师组织教学和学生学习。
本书适用于会计专业、财务管理专业以及经济类和管理类的本科生作为财务会计学习的教材。另外，也适用于企业管理人员、财务人员以及期望获取会计知识的相关人员使用和参考。

Catalogue

第l章总论
1．1财务会计的目标
1．1．1财务会计目标概述
1．1．2会计信息的使用者
1．1．3有用会计信息的含义及其内容
1．1．4经济环境对会计目标的影响
1．2财务会计的前提
1．2．1财务会计前提的概述
1．2．2会计主体
1．2．3持续经营
1．2．4会计分期
1．2．5货币计量
1．3财务会计信息的质量要求
1．3．1会计信息质量要求概述
1．3．2会计信息的可靠性要求
1．3．3会计信息的相关性要求
1．3．4会计信息的可理解性要求
1．3．5会计信息的可比性要求
1．3．6会计信息的实质重于形式要求
1．3．7会计信息的重要性要求
1．3．8会计信息的谨慎性要求
1．3．9会计信息的及时性要求
1．4财务会计的规范
1．4．1财务会计规范的概述
1．4．2会计法律规范
1．4．3会计行政规范
1．4．4会计规章制度
1．5财务会计确认与计量
1．5．1财务会计的确认基础
1．5．2财务会计的计量属性
1．6财务会计的基本要素
1．6．1资产及其分类
1．6．2负债及其分类
1．6．3所有者权益及其分类
1．6．4收入及其分类
1．6．5费用及其分类
1．6．6利润及其分类
思考题
第2章货币资金与应收款项
2．1货币资金
2．1．1货币资金的概念与分类
2．1．2库存现金的核算
2．1．3银行存款的核算
2．1．4其他货币资金的核算
2．1．5货币资金在财务报表上的列示
2．2应收票据
2．2．1应收票据的概述
2．2．2应收票据取得和到期收款的核算
2．2．3应收票据资产负债表日的计息
2．2．4应收票据的贴现
2．3应收账款
2．3．1应收账款的概述
2．3．2应收账款的核算
2．4其他应收款项
2．4．1其他应收款项的内容
2．4．2预付账款的核算
2．4．3应收股利的核算
2．4．4应收利息的核算
2．4．5其他应收款的核算
2．5坏账准备
2．5．1坏账及坏账损失的概述
……
第3章存货
第4章交易性金融资产与可供出售金融资产
第5章持有至到期投资与长期股权投资的核算
第6章固定资产
第7章无形资产与其他长期资产
第8章流动负债
第9章非流动负债
第10章所有者权益
第11章收入、费用和利润
第12章财务报表
附表
参考文献

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