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Jingdong book

新编基本建设单位会计

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新编基本建设单位会计

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《新编基本建设单位会计》一书,自1990年3月初版和1997年3月第二版出版以来,先后5次印刷达3.7万册,在一定程度上满足了财经院校、建设单位、建设银行、开发银行和其他基本建设管理部门学习、培训和进修基建会计业务工作知识的需要。《新编基本建设单位会计》内容包括:总论;基本建设资金来源的核算;设备和材料的核算;工资和固定资产的核算;基本建设投资的核算;交付使用资产和基建资金转销的核算;基本收入、基建包干节余和其他基建业务的核算;会计报表;会计分析等。
Catalogue

第一章 总论
第一节 基本建设概述
第二节 基本建设分类
第三节 基本建设程序
第四节 设计概算和施工图预算
第五节 基本建设单位会计
复习思考题

第二章 基本建设资金来源的核算
第一节 概述
第二节 预算内基本建设拔款的核算
第三节 预算外基本建设拔款的核算
第四节 项目资本和上级拔入资金的核算
第五节 基本建设投资借款的核算
第六节 基本建设其他借款的核算
第七节 企业债券资金铁核算
复习思考题
练习题

第三章 设备和材料的核算
第一节 财政性资金基建项目政府采购概述
第二节 设备的含义和分类
第三节 设备的业务核算
第四节 设备的总分类核算
第五节 设备的明细核算和清查盘点
第六节 材料的核算
复习思考题
练习题

第四章 工资和固定资产的核算
第一节 工资的核算
第二节 固定资产的核算
复习思考题
练习题

第五章 基本建设投资的核算
第一节 基本建设投资核算的内容和任务
第二节 建筑安装工程投资的核算
第三节 设备投资的核算
第四节 其他投资的核算
第五节 待摊投资的核算
第六节 转出投资和待核销基建支出的核算
复习思考题
练习题

第六章 交付使用资产和基建资金转销的核算
第一节 交付使用资产的核算
第二节 基建资金冲转的核算
复习思考题
练习题

第七章 基建收入、基建包干节余、留成收入和其他基建业务的核算
第一节 基建收入的核算
第二节 基建包干节余的核算
第三节 留成收入、应付福利费和有价证券的核算
第四节 应付票据和其他应付款的核算
第五节 应交税金的核算
复习思考题
练习题

第八章 会计报表
第一节 会计报表概述
第二节 基建财务快速月报
第三节 资金平衡表
第四节 基建投资表
第五节 待摊投资明细表
第六节 基建借款情况表
第七节 投资包干情况表
第八节 自营工程成本表
第九节 建设项目竣工决算
复习思考题
练习题

第九章 会计分析
第一节 会计分析的要求和方法
第二节 会计分析的主要内容
复习思考题

第十章 企业未实行独立核算的经营性建设项目的核算
第一节 基建工程支出的核算
第二节 更改工程和大修理工程支出的核算
第三节 工程物资的核算
第四节 会计报表

附录
一、财政部基本建设财务管理规定(财建〔2002〕394号9月27日)
二、上海市财政性基本建设项目财政财务监督管理暂行办法

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Brand Jingdong book
Brand Origin China

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