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Jingdong book

连锁经营会计（图解案例版）

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Jingdong book

连锁经营会计（图解案例版）

Name: 连锁经营会计（图解案例版）
Brand: Jingdong book
SKU: 3110197911
Price: 17.59 USD
Availability: OutOfStock

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《连锁经营会计（图解案例版）》具有以下3大特点：
1.本书着眼于突出连锁经营行业特点，突破烦琐业务的重重迷雾，抽丝剥茧，层层剖析，为读者展示会计真理。
2.本书结合实例分析来解读会计，不再纠缠于会计科目的错综复杂，直接面向业务流程的来龙去脉，轻松助您对连锁经营会计核算实务了然于胸。对于以后工作中出现的常规问题，您几乎都能在本书中得到解答。
3.本书的语言极力避免晦涩难懂的术语，语言生动简洁，深入浅出地为读者梳理专业知识。通过对本书的学习，相信您一定会对连锁经营会计实务有一个全面、深入的了解。

Content Description

《连锁经营会计（图解案例版）》针对连锁企业的业务特殊性,以现行的《企业会计准则》为依据，为从事连锁企业会计的人士提供了该岗位必须掌握的专业基础知识和业务实操技能。书中简明的知识图表和生动翔实的案例解析，旨在帮助读者了解连锁企业会计核算的特殊性，将知识转化为解决问题的实际能力。
《连锁经营会计（图解案例版）》突出实用性的特点，应用了大量的实例来解读各部分的内容，帮助读者更直观、更容易地理解和掌握连锁经营企业会计核算的要求。本书适用于有意未来从事连锁经营企业会计岗位的人员以及想快速提升自己业务能力的在岗人员。

Catalogue

第一章连锁企业的经营概述
连锁经营是现代市场经济国家零售业普遍采用的经营方式和组织形式，产生于美国，至今已有150多年的历史。其经营范围覆盖了整个商品流通业和服务业，成为世界发达国家和地区商业发展特别是零售业依托的主要形式。连锁经营一般是指经营同类商品或服务的若干个经营单位，以一定形式组成一个联合体，通过对企业形象和经营业务的标准化管理，实行规模经营，从而实现规模效益。
第一节连锁企业经营的定义和特征
第二节连锁企业经营的模式和组织结构
第三节连锁企业会计核算的特点和形式

第二章连锁企业内部会计管理与控制
连锁企业是指采用连锁这种经营方式、将多个分店组成一个整体的企业形式，其本质是把现代化工业大生产的原理应用于商业，改变传统商业那种购销一体、柜台服务、单店核算、主要依赖经营者个人经验和技巧来决定销售的小商业经营模式。它实现了店名、店貌、商品、服务方面的标准化，商品购销、信息汇集、广告宣传、员工培训、管理规范等方面的统一化，最终实现商业经营活动的标准化、专业化和统一化，从而达到提高规模效益的目的。连锁企业的文化应该是建立在企业精神的基础之上，以完整的连锁管理制度为依托，以鲜明的连锁形象为载体，符合目标消费群的精神和物质需要，适合连锁市场特点的一种先进文化，它是连锁企业的灵魂。它的核心价值在于为连锁企业、为消费者、为社会创造无限的价值。
第一节货币资金管理与控制
第二节存货管理与控制
第三节销售管理与控制

第三章商品流通企业会计核算
商品流通企业是指所有独立从事商品流通活动的企业单位，是通过低价格购进商品、高价格出售商品的方式实现商品进销差价，以此弥补企业的各项费用和支出，获得利润的企业。
第一节商品流通企业会计核算方法
第二节批发企业主要经营过程的核算
（数量进价金额核算法）
第三节零售企业主要经营过程的核算
（售价金额核算法）
第四节进价金额核算法核算举例
第五节四种不同核算方法间的比较

第四章直营连锁模式的会计核算
直营连锁又叫正规连锁，连锁企业总部通过独资、控股或兼并等途径开设门店，所有门店在总部的统一领导下经营，总部对各门店实施人、财、物及商流、物流、信息流等方面的统一管理。因此直营连锁实际上是一种“管理产业”。这是大型垄断商业资本通过吞并、兼并或独资、控股等途径，发展壮大自身实力和规模的一种形式。
第一节直营连锁模式概述
第二节直营连锁模式下总部的会计核算
第三节直营连锁模式门店的会计核算

第五章特许连锁模式会计核算
特许经营连锁是指特许者将自己所拥有的商标、商号、产品、专利和专有技术、经营模式等以特许经营合同的形式授予被特许者使用，被特许者按合同规定，在特许者统一的业务模式下从事经营活动，并向特许者支付相应的费用。由于特许企业的存在形式具有连锁经营统一形象、统一管理等基本特征，因此也称之为特许连锁。
第一节特许连锁模式概述
第二节特许连锁模式总部的会计核算
第三节加盟店和合资店营业收入的核算

第六章自愿连锁模式会计核算
自由连锁是企业之间为了共同利益结合而成的事业合作体，各成员店是独立法人，具有较高的自主权，只是在部分业务范围内合作经营，已达到共享规模效益的目的，即各店铺资本所有权独立，采用共同进货、协议定价的一种商业横向联合。自由连锁的特点：① 成员店拥有独立的所有权、经营权和核算权；② 总部与成员店之间的关系是协商与服务的关系；③ 维系自由连锁经营的经济关系纽带是协商制定的合同。
第一节自愿连锁模式概述
第二节自愿连锁模式总部的会计核算
第三节自愿连锁模式门店的会计核算

第七章连锁企业配送中心的会计核算
连锁企业的商品配送，是指总部按各门店的订货要求，在配送中心完成备货和配货后，以确定的组织和明确的供货渠道，并在相关制度的约束下将商品运送到门店的经济活动。这一经济活动的结果导致商品实体在连锁企业内部不同单位之间的转移。具体包括：配送中心根据门店的订货单向门店发送商品、门店直接互相调拨商品余缺、门店向配送中心退回商品等作业内容。连锁企业内部商品配送的核算，不仅涉及总部配送中心和门店两个运作层面的问题，而且还涉及总部和不同性质门店之间的关系问题。
第一节连锁企业配送中心概述
第二节连锁企业配送中心日常账务处理

第八章各门店调价的会计核算
在实际操作时，由于地区消费差异、消费者偏好、竞争差异等原因，连锁企业在实行总部统一定价的同时，会根据各种商品的不同性质及自身在市场中的具体销售情况，对商品销售价格进行调整。具体而言，总部会将商品进行分类，有些商品的调价权统一集中在总部；有些商品的调价权下放到区域分部；有些商品的调价权直接下放到门店。在后两种情况下，区域分部或门店有权根据市场情况制订调价方案并报总部批准后，执行新的售价。
第一节连锁企业价格概述
第二节商品调价的核算

Introduction

连锁店自1859年在美国诞生，至今已整整走过了150多年的历程。20世纪80年代末，连锁企业经营在我国兴起并迅速发展，成为我国近年来零售业发展中变化最快、最具活力的经营方式。可以说，在短短20多年的时间里，连锁企业经营在我国跨越了西方国家上百年走过的发展道路。连锁企业经营作为一种现代化的商业经营方式和组织形式，具有广阔的前景。与此相联系，连锁企业对于会计人才的需求急剧增长，对会计核算的规范性提出了更高的要求。同时，有相当一部分会计人员希望能有一本普及性读物，帮助他们迅速了解、熟悉连锁企业日常账务处理，提高业务水平。本书正是在这一背景下编写而成的，供广大读者学习参考。
本书作为连锁企业会计核算的普及性读物，力求深入浅出、易于操作、即查即用，强调实用性。
首先，在编排上，与众多同类读物不同，本书是按照连锁企业经营模式的特点编写的。由于大多数连锁企业的采购由配送中心完成，因此，本书将配送中心的核算单立一章阐述。由于连锁企业商品的采购大多集中在总部，而销售分散在各门店，导致连锁企业内部资金在采购阶段由总部流向门店，在销售阶段则由门店流向总部，形成两种流向，内部会计控制显得尤为重要，因此，本书还着重从货币资金、存货和销售三方面阐述连锁企业内部会计控制的内容与方法。考虑到连锁经营是商业企业的一种经营方式，本书也介绍了一般商业企业成本核算的方法。
其次，在写作上，力求通俗易懂，简单明了。为易于读者理解与应用，部分章节配有小贴士作为相关内容的注解或资料引用。

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