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Jingdong book

建筑施工企业会计

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建筑施工企业会计

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“建筑施工企业会计是以货币为主要计量单位,按照现行会计法规体系要求,以凭证为依据,运用专门的技术方法和程序,对一定主体的经济活动进行全面、综合、连续、系统地核算和监督,并向有关方面提供会计信息的一种经济管理活动……”这是来自席军编著的《建筑施工企业会计》的节选部分。
Content Description

席军编著的《建筑施工企业会计》根据企业会计准则,对建筑施工企业基本经济业务的会计核算进行了全面的介绍。
《建筑施工企业会计》全书分为十五个章节,内容包括建筑施工企业会计概述、货币资金的核算、应收账款的核算、其他金融资产的核算、企业存货的核算、长期股权投资的核算、投资性房地产的核算、固定资产的核算、无形资产的核算、负债的核算、收入的核算、成本费用的核算、所有者权益的核算、会计政策及会计估计变更和差错更正、财务报表等,并辅以案例,让会计从业者更清楚明白。地理解和应用。
Catalogue

第一章
建筑施工企业会计概述
一、会计定义与对象
二、会计要素
三、会计等式
四、会计科目
五、账户
六、复式记账法
七、会计凭证与账簿
第二章
建筑施工企业货币资金的核算
一、货币资金的概念
二、库存现金
三、银行存款
四、其他货币资金
第三章
建筑施工企业应收款项的核算
一、应收票据
二、应收账款
三、坏账准备
四、其他应收款
五、预付账款
第四章
建筑施工企业其他金融资产的核算
一、金融资产概述
二、交易性金融资产
三、持有至到期投资
四、可供出售金融资产
第五章
建筑施工企业存货的核算
一、存货的概述
二、原材料
三、周转材料
四、存货的清查与期末计量
第六章
建筑施工企业长期股权投资的核算
一、长期股权投资的定义
二、长期股权投资的初始计量
三、长期股权投资的期末计量
四、长期股权投资的减值
第七章
建筑施工企业投资性房地产的核算
一、投资性房地产的概述
二、投资性房地产的确认和初始计量
三、投资性房地产与非投资性房地产的转换
四、投资性房地产的处置
第八章
建筑施工企业固定资产的核算
一、固定资产
二、累计折旧
三、固定资产的后续支出
四、固定资产减值
五、固定资产清理
六、固定资产清查
七、固定资产的期末计价
八、临时设施
第九章
建筑施工企业无形资产及其他核算
一、无形资产
二、长期待摊费用
二、流动负债
三、非流动负债
第十一章
建筑施工企业收入的核算
一、收入的概述
二、建造合同收入
三、其他业务收入
四、营业外收入
第十二章
建筑施工企业成本费用的核算
一、成本费用概述
二、工程成本
三、营业税金及附加
四、其他业务成本
五、管理费用
六、财务费用
七、营业外支出
八、所得税费用
第十三章
建筑施工企业所有者权益的核算
一、所有者权益概述
二、实收资本
三、资本公积
四、留存收益
第十四章
会计政策、会计估计变更和差错更正
一、会计政策变更
二、会计估计变更
三、前期差错更正
第十五章
建筑施工企业的财务报表
一、资产负债表
二、利润表
三、现金流量表

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Brand Jingdong book
Brand Origin China

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