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Jingdong book

广东“农家书屋”系列：核账公式一本通

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Jingdong book

广东“农家书屋”系列：核账公式一本通

Name: 广东“农家书屋”系列：核账公式一本通
Brand: Jingdong book
SKU: 3110139221
Price: 22.07 USD
Availability: OutOfStock

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《广东“农家书屋”系列：核账公式一本通》主要包括：流动资产核账公式应用、固定资产与无形资产核账公式应用、成本和费用核账公式应用、营业收入、利润及其分配核账公式应用、筹资与投资账公式应用、财务报表与财务评价指标核账公式应用、税务会计核账公式应用七部分内容。

Catalogue

第一章流动资产核账公式应用
1.未达账项调节表
2.票据利息计算公式
3.票据贴现计算公式
4.存货数量盘存计算公式
5.先进先出法计价方法
6.加权平均法计算公式
7.移动平均法计算公式
8.计划成本法计算公式
9.毛利率法计算公式
10.零售价法计算公式
11.售价金额法计算公式
12.定额储备天数法计算公式
13.生产周期法计算公式
14.成品资金定额日数法计算公式
15.因素分析法核定流动资金计算公式

第二章固定资产与无形资产核账公式应用
1.固定资产计价公式
2.固定资产折旧方法计算公式
3.专利转让计价公式
4.非专利技术计价公式
5.商标权的计价计算方法
6.无形资产摊销计算公式
7.无形资产核算会计处理方法

第三章成本和费用核账公式应用
1.单耗计算公式
2.单位成本计算公式
3.直接材料费用分配计算公式
4.外购动力分配方法计算公式
5.工资费用分配计算公式
6.制造费用分配计算公式
7.辅助生产费用分配计算公式
8.生产费用在完工产品与在产品之间划分的计算公式
9.不可修复废品成本计算公式
10.废品率计算公式
1 1.品种法核算产品成本计算公式
12.分批法核算产品成本计算公式
13.综合销售成本法计算公式
14.施工成本核算计算公式
15.施工单位间接费用分配计算公式
16.本期已完工程实际成本计算公式
17.毛利率计算公式
18.毛利率成本法计算公式
19.分类（或柜、组）平均差价率法计算公式
20.综合平均差价率法计算公式
21.进价金额核算计算公式
22.批零差价计算公式
23.饮食品内扣毛利率法计价公式
24.饮食品外加毛利率法计价公式
25.饮食品原材料配量定额成本计算公式
26.成本预测与分析计算公式
27.成本费用预测模型公式
28.标准成本控制与分析计算公式
29.成本费用考核指标计算公式
30.直接材料利用率计算公式
……
第四章营业收入、利润及其分配核账公式应用
第五章筹资与投资账公式应用
第六章财务报表与财务评价指标核账公式应用
第七章税务会计核账公式应用
后记

Book Abstract

甲分支机构在境外实际缴纳所得税税款405万元，高于375万元的扣除限额，其超过限额的部分30万元当年不能扣除。
乙分支机构在境外实际缴纳所得税税款350万元，高于250万元的扣除限额，只能抵扣250万元，剩下的100万元在以后5年内补扣。
③该企业当年实际向我国税务机关缴纳的所得税税款为：
1125-375-250=500（万元）
例5：某企业2008年利润总额500万元，从同税率企业分得利润20万元；全年销售收入为5000万元，实际列支业务招待费30万元；计税工资总额100万元，实际列支职工福利费18万元，工会经费3万元，救济性质捐赠19万元；按年利率14010向非金融机构融资50万元，期限为1年，银行当期利率为9.15%。计算该企业2008年应纳所得税额如下：
①同税率企业分得利润应扣除。
②业务招待费超支数=30-30x60%
=30-18=12（万元）
③职工福利费超支数=18-100x14%=4（万元）
④工会经费超支数=3-100×2%=1（万元）
⑤多于银行同期利率部分=50×（140/0-9.15%）
=2.425（万元）
⑥调整应纳税所得额=500-20+12+4+1+2.425
=499.425（万元）
⑦应纳所得税额=499.425x25%=124.86（万元）
18.个人所得税基本计算公式
……

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