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Jingdong book

会计学

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Jingdong book

会计学

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Content Description

《会计学》是根据财政部新颁布的《企业会计准则》和有关规定编写而成。全书40万字，由十四章内容组成，详细地阐述了会计学的基本原理和方法。《会计学》体系完整、内容新颖、特色明显、质量上乘、适于应用，是同类书中的佼佼者。
Catalogue

第一章 总论
第一节 会计的产生和发展
第二节 会计基本假设和会计核算基础
第三节 会计信息质量的要求
第四节 会计对象和会计要素

第二章 会计核算方法
第一节 记账方法
第二节 会计凭证
第三节 会计账簿
第四节 财务报告
第五节 账务处理程序

第三章 货币资金
第一节 库存现金
第二节 银行存款
第三节 其他货币资金

第四章 应收款项
第一节 应收票据
第二节 应收账款
第三节 其他应收款项
第四节 应收款项的期末计量

第五章 存货
第一节 存货的分类和计量
第二节 原材料
第三节 周转材料
第四节 库存商品
第五节 存货清查和期末计量

第六章 投资
第一节 交易性金融资产
第二节 持有至到期投资
第三节 可供出售金融资产
第四节 长期股权投资

第七章 固定资产
第一节 固定资产的分类和计量
第二节 固定资产的取得
第三节 固定资产的折旧
第四节 固定资产的租赁
第五节 固定资产的后续支出
第六节 固定资产的处置
第七节 固定资产的清查和期末计量

第八章 无形资产
第一节 无形资产的分类和计量
第二节 无形资产的取得和处置
第三节 无形资产的期末计量

第九章 非货币性资产交换
第一节 非货币性资产交换的确认和计量
第二节 非货币性资产交换的会计处理

第十章 负债
第一节 应付账款、应付票据及预收账款
第二节 应付职工薪酬
第三节 应付债券
第四节 其他负债
第五节 借款费用
第六节 债务重组

第十一章 费用与成本
第一节 费用与成本概述
第二节 成本计算程序及账户设置
第三节 成本核算
第四节 期间费用

第十二章 所有者权益
第一节 实收资本（股本）
第二节 资本公积及其他综合收益
第三节 留存收益

第十三章 收入与利润
第一节 收入
第二节 利得和损失、公允价值变动损益
第三节 所得税费用
第四节 利润

第十四章 财务报告
第一节 资产负债表
第二节 利润表
第三节 现金流量表
第四节 所有者权益变动表
第五节 财务报表附注

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Brand Jingdong book
Brand Origin China

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