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Jingdong book

交通运输会计全流程真账实操

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Jingdong book

交通运输会计全流程真账实操

Name: 交通运输会计全流程真账实操
Brand: Jingdong book
SKU: 3110204031
Price: 26.86 USD
Availability: OutOfStock

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1.真实案例全景展示企业经济业务。
《交通运输会计全流程真账实操》通过真实的案例对某企业的经济业务进行情景展示，内容详尽，过程清晰，让读者能够充分了解企业的经济业务和会计工作的全部内容。
2.海量真实图表，图文并茂讲述会计的工作流程。
《交通运输会计全流程真账实操》注重对会计工作流程的把握。由原始凭证的审核到记账凭证的编制、账簿的登记，再到报表的编制，层层递进，环环相扣，让读者能够更清晰、更明了地掌握会计工作的流程。
3.手把手教你填写各种凭证、账簿、报表。
《交通运输会计全流程真账实操》在处理的过程中更加注重细节。凭证、账簿、报表的每一个项目的正确填写方式如何，有哪些注意事项，需要哪些人员审核签章，书中都给出了详细的展示。

Content Description

交通运输会计真账实操一书，理论与实践相结合、图文并茂地描述了交通运输会计在面对整个业务流程时的财务流程、财务处理、会计报表、财务报告的编制等。并描述了交通运输辅助业务的财务处理等。本书是基于营业税改征增值税基础的交通运输会计实务书，让初涉交通运输会计的新人们能系统了解交通运输这一行业会计的整个流程，快速地承担起改行业的会计职责。

Author Description

张凌云，会计专业本科毕业，取得美国注册管理会计师资格，毕业后连续从事财务工作，5年以上务工作经验，具有深厚的会计实战经验。

Catalogue

第1章交通运输业会计认知
1. 1〓交通运输业会计概述 / 2
1. 2〓交通运输业会计核算的基本前提和一般原则 / 15
1. 3〓交通运输业的会计要素和会计科目 / 22
1. 4〓交通运输业会计等式 / 25
1. 5〓交通运输业会计账户 / 29
1. 6〓借贷记账法 / 38
第2章交通运输业资产核算
2. 1〓货币资金核算 / 48
2. 2〓应收及预付款项的核算 / 79
2. 3〓存货的核算 / 98
2. 4〓短期投资与长期投资的核算 / 122
2. 5〓固定资产的核算 / 141
2. 6〓无形资产和其他资产的核算 / 165
第3章交通运输业负债的核算
3. 1〓短期借款 / 178
3. 2〓应付票据 / 181
3. 3〓应付账款 / 189
3. 4〓预收款项 / 195
3. 5〓应付职工薪酬 / 198
3. 6〓应交税费 / 200
3. 7〓其他应付款 / 207
第4章交通运输业权益的核算
4. 1〓所有者权益概述 / 212
4. 2〓实收资本的核算 / 214
4. 3〓资本公积的核算 / 216
4. 4〓留存收益的核算 / 218
第5章交通运输业期间费用与利润核算
5. 1〓期间费用 / 224
5. 2〓利润的核算 / 229
5. 3〓利润分配的核算 / 236
第6章交通运输业运输业务核算
6. 1〓运输业务概述 / 244
6. 2〓汽车运输成本的核算 / 248
6. 3〓船舶运输成本的核算 / 262
6. 4〓运输收入的核算 / 269
第7章交通运输业仓储、装卸和配送业务核算
7. 1〓仓储、装卸和配送业务概述 / 282
7. 2〓仓储成本的核算 / 287
7. 3〓装卸成本的核算 / 291
7. 4〓配送成本的核算 / 296
7. 5〓仓储、装卸和配送收入的核算 / 299

Book Abstract

1.4交通运输业会计等式
一、会计基本等式(会计静态等式)
会计等式是指运用数学议程的原理来描述会计对象具体内容(即会计要素)之间相互关系的一种表达式。
交通运输业从事生产经营活动，必须拥有或控制一定数量和结构的、能满足其生产经营活动需要的资产，即能以货币计量并具有未来经济效益的经济资源。然而，交通运输业的资产不可能凭空形成，企业的资产都有特定的来源或形成渠道，资产无论以什么具体形态存在，都必须由资产的所有者提供，会计上将企业资产提供者对企业资产的要求称为权益。资产与权益各自具有特定的经济含义，它们分别反映企业经济活动的不同侧面。资产表明企业拥有多少经济资源和拥有什么经济资源，权益则体现由不同渠道取得这些经济资源时所形成的经济关系。资产和权益是同一经济活动的两个不同方面，二者相互依存，互为条件。资产不可能脱离权益而存在，没有资产，就没有有效的权益。有一定数额的资产，就必然有相同数额的权益。反之，有一定数额的权益，也必然有相同数额的资产。任何一个企业的资产总额与其权益总额必然相等。资产与权益之间这种客观存在的数量上的平衡关系，可以用下列等式表示：
资产=负债+所有者权益
这一等式叫会计恒等式或会计基本等式，简称会计等式。
各企业单位所拥有或控制的资产，其来源不外乎两个渠道，也就是对企业资产的要求权，即权益分为两部分：一是由企业的债权人提供的，如应付账款、应付债券等。这类权益属于债权人权益，又称为“负债”，负债在未偿付之前，是企业资产的一种来源。另一部分权益是企业投资人提供的，称为所有者权益，是企业资产的主要来源。债权人权益对企业资产的要求优先于投资人的要求权，因此，会计等式进一步表示为：
资产=债权人权益+投资人权益=负债+所有者权益
这种数量关系表明了企业一定时点上的财务状况，因此称为静态会计等式，它是编制资产负债表的理论依据。
二、会计基本等式的扩展(会计动态等式)
交通运输业在生产经营过程中，除了发生引起资产、负债和所有者权益要素增减变化的经济业务外，还会取得收入，并为取得收入而发生相应的费用。收入和费用相配比，其差额即为企业的经营成果。收入大于费用的差额即为企业的利润，反之为亏损。收入、费用和利润三者之间的关系，用公式表示如下：
收入-费用=利润
上述等式是从某个会计期间考察企业的最终经营成果而形成的恒等关系。它表明，从动态考察，某一期间的利润，是已实现的收入减去费用的差额，因此，我们称之为动态会计等式。
收入可以导致企业资产的增加或负债的减少，最终导致所有者权益的增加；而费用可导致资产的减少或负债的增加，最终导致所有者权益的减少。若收入大于费用，所有者权益将按确定企业净利润额增加；若收入小于费用，所有者权益将按确定的企业净亏损额减少，即企业的所有者要承担企业的盈亏。由于利润在未分配之前属于所有者权益，所以一定时期的经营成果必然影响一定时点的财务状况。所以在会计期间观察企业六大会计要素之间的关系时，上述会计等式可进一步扩展为以下会计等式：
资产=负债+所有者权益+利润
=负债+所有者权益+(收入-费用)
即：资产+费用=负债+所有者权益+收入
上述等式在期初时，收入和费用表现为零；在期末收入和费用经过利润结算转入所有者权益。
综上所述，会计等式完整地表现了企业财务状况和经营成果及其形成过程，它是设置账户、复式记账、编制财务报表等会计核算方法的理论依据。
三、经济业务的类型及其对会计等式的影响
企业在生产经营过程中发生的经济活动在会计上称为经济业务，又称为会计事项。作为会计事项的经济活动必须具备两个条件：第一，能客观地用货币量度进行计价，也就是能够用货币加以表现；第二，可以改变会计要素具体项目的数量和内在联系。
随着各项经济业务的不断发生，必然引起有关会计要素发生增减变动。但是，无论企业的经济业务引起各项会计要素发生怎样的数量变动，都不会破坏会计等式的数量平衡关系，资产总额总是会等于权益总额。从经济业务对企业会计要素的影响来看，可以概括为四大类。
(1)一项资产增加，另一项资产减少，增减金额相等。
例：以银行存款110000元购进一台运输车辆。
(2)一项权益增加，另一项权益减少，增减金额相等。
①一项负债增加，另一项负债减少。
例：向银行借入短期借款50000元偿还前欠物资公司货款。
②一项所有者权益增加，另一项所有者权益减少。
③一项负债增加，一项所有者权益减少。
④一项所有者权益增加，一项负债减少。
(3)资产与权益同时增加，双方增加金额相等。
①一项资产增加，一项负债增加。
②一项资产增加，一项所有者权益增加。
例：投资人又向企业投入资本300000元，存入银行。
(4)资产与权益同时减少，双方减少金额相等。
①一项资产减少，一项负债减少。
②一项资产减少，一项所有者权益减少。
例：企业以银行存款偿还某运输公司运费20000元。
小思考：交通运输业缴纳企业所得税属于哪种变化?
……

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