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Jingdong book

会计核算与报告

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Jingdong book

会计核算与报告

Name: 会计核算与报告
Brand: Jingdong book
SKU: 3110194801
Price: 26.27 USD
Availability: OutOfStock

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Content Description

《会计核算与报告》是会计电算化这一核心专业课程的配套教材，该课程在“与会计工作岗位相对接的专业学习领域”课程体系中处于核心地位。全书共9个项目、27个具体的工作任务，以制造企业实际会计岗位涉及的基本经济业务为基础，以实际业务的原始会计核算资料为内容，遵循企业会计准则，主要内容包括：出纳业务的核算，存货的核算，固定资产和无形资产的核算，交易性金融资产的核算，职工薪酬的核算，往来款项的核算，收入、费用、利润的核算，所有者权益的核算和财务报告的编制。在每个工作任务中设有“情境引入”、“学习目标”、“任务内容”、“知识准备”、“操作指南”5个项目。
《会计核算与报告》的特色在于以培养学生的职业能力为目标，根据职业学校学生的认知规律，通过对典型工作任务的提炼，剖析典型工作任务对接的会计职业能力，采用真实的情景教学，使学生具备胜任会计工作所必需的会计基本技能，能够正确分析和处理企业的日常会计交易、事项，从而不断提高学生分析问题和解决问题的能力。
《会计核算与报告》可作为相关专业教材，也可作为相关人员的参考用书。

Catalogue

前言
项目一出纳业务的核算
任务一库存现金的核算
任务二银行存款的核算
任务三其他货币资金的核算

项目二存货的核算
任务一实际成本计价材料的核算
任务二计划成本计价材料的核算
任务三库存商品的核算
任务四周转材料的核算
任务五委托加工物资的核算
任务六存货清查的核算

项目三固定资产和无形资产的核算
任务一固定资产增加的核算
任务二固定资产折旧的核算
任务三固定资产处置的核算
任务四固定资产后续支出的核算
任务五无形资产的核算

项目四交易性金融资产的核算
项目五职工薪酬的核算

项目六往来款项的核算
任务一应收款项的核算
任务二坏账的核算
任务三应收票据的核算
任务四预付账款和其他应收款的核算
任务五应付账款的核算
任务六应付票据的核算
任务七预收账款的核算
任务八应付股利和应付利息的核算
任务九其他应付款的核算
任务十应交增值税的核算
任务十一应交消费税的核算
任务十二应交营业税的核算、
任务十三应交城市维护建设税和教育费附加的核算
任务十四借款的核算、

项目七收入、费用、利润的核算
任务一收入的核算
任务二费用的核算
任务三利润的核算

项目八所有者权益的核算
任务一所有者权益概述及投入资本的核算
任务二资本公积的核算
任务三盈余公积的核算

项目九财务报告的编制
任务一财务报告概述及资产负债表的编制
任务二利润表的编制
任务三现金流量表（选学内容）
参考文献

Book Abstract

知识准备
要正确处理上述任务，必须熟悉现金管理的有关规定，掌握现金日常收付的核算和现金清查的核算。
一、现金管理的规定
现金是指存放在企业财务部门，由出纳员经管的货币。我国会计上所说的现金是指企业库存的现金，包括库存的人民币和外币。现金具有流动性大、收支频繁、普遍可接受等特点。
（一）现金的使用范围
根据我国《现金管理暂行条例实施细则》的规定，开户单位可在下列范围内使用现金：
①职工工资、津贴。
②个人劳务报酬。
③发给个人的科技、文化、艺术、体育等奖金。
④各种劳保福利费用。
⑤向个人收购农副产品和其他物资的价款。
⑥出差人员随身携带的差旅费。
⑦结算起点l000元以下的零星支出。
⑧其他支出。
（二）现金管理的有关规定
①不准擅自坐支（坐支是指企业从现金收入中支付现金的行为）。
②不得白条抵库。
③不准出租、出借账户。
④不设小金库，不得公款私存。
⑤不得编造用途套取现金。
（三）库存现金限额的核定
现金的库存限额是指为了保证企业日常零星开支的需要，允许企业留存的最高限额。一般按3—5天的需用量核定，远离银行、交通不便的企业可适当放宽，但最高不超过15天的日常需用量。
……

Introduction

会计是一个信息系统，经济越发展，会计越重要。随着我国市场经济的不断发展，社会对会计人员的职业素质、执业能力和执业水平的要求越来越高。会计电算化专业的学生要尽可能地缩短“岗位适应期”，快速适应职业岗位，独立地开展日常会计业务工作。同时，会计电算化专业的学生也非常希望能够在掌握理论知识的基础上，提高实践操作能力，以便尽可能地满足就业需求。因此，本书重在让学生熟练掌握会计操作的基本技能和会计实务的处理方法。
我国中等职业教育的人才培养目标是培养上手快、动手能力强的技能型应用人才。针对这一培养目标，我们在不断进行教学体系改革的基础上，坚持“以学生为主导”，融“教、学、做”为一体，不断提升学生的综合技能，满足社会对“技能型”会计人才的需求。
本书立足于“技能型”人才的培养，以工业企业为例，从实际工作业务操作角度出发，按企业会计岗位设置，系统讲述各会计岗位核算的内容、业务流程、业务的处理方法，并对会计各岗位核算的重点、难点等进行了详细的阐述，改变了传统的灌输理论知识的方式，采用来源于企业真实的原始资料，穿插了经济业务的原始凭证，增强了学生的视觉印象，避免了学生空洞的学习，最大限度地展现了会计实务原貌，有利于学生实践技能的培养，为学生将来的可持续发展奠定基础。
本书由具有多年教学与实际工作经验的于立辉、于淑娟担任主编，负责全书大纲的拟定、总纂、统稿和定稿；刘建国、战旗、王琳琳、徐元春老师担任副主编；李征、刘天飞担任参编。
在本书的编写过程中，我们借鉴、参考了许多同类教材与相关资料的精华，在此向原作者们致以诚挚的谢意。同时，本书在编写过程中得到了有关学者的指导和企业财务人员的支持，在此一并表示衷心的感谢。
由于编者水平有限，加之时间仓促，书中难免存在疏漏和不当之处，恳请各位专家和读者给予批评、指正。
编者
2013年12月

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Jingdong book

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