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Jingdong book

高等职业教育双证规划教材：会计学

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Jingdong book

高等职业教育双证规划教材：会计学

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《会计学》以我国现行会计准则为依据，以通俗易懂的语言和体系介绍了会计学的基本概念、方法、原则以及财务报告的阅读与分析。全书包括三个部分：第一至第三章是基础会计的内容，第四至第十三章是中级财务会计的内容，第十四章是财务报告的分析，属于财务管理的内容。《高等职业教育双证规划教材：会计学》从管理的角度出发，侧重于会计的基本原理和基本方法，让学生了解会计信息的加工形成过程，理解各项会计指标的经济含义，并能顺利地阅读会计报表和熟练地运用会计信息，从而提高参与各项投资经营决策的专业能力。
《高等职业教育双证规划教材：会计学》是会计的入门教材，涵盖了基础会计和中级财务会计的大部分内容。在编写过程中，编者结合教学规律，注重基础、循序渐进、由浅人深、由表及里。为了方便教师教学和学生自学，《高等职业教育双证规划教材：会计学》尽量采用通俗易懂的语言和体系介绍会计的基本理论和方法，并在每一章后面配备了适量的思考题和练习题，以加深学生对会计基本理论和方法的理解和掌握。《会计学》是专门为我国高等院校非会计学专业，如经济、管理类学生编写的。它不仅可供非会计学专业学生教学之用，而且可以作为从事经济管理工作的非会计人员的培训教材。全书最后由陈璠、胡群英进行修改和总纂。
Catalogue

第一章 总论
第一节 会计概述
第二节 会计核算的基础
第三节 会计要素和会计等式
第四节 会计的方法

第二章 会计科目、账户和复式记账
第一节 会计科目和账户
第二节 复式记账

第三章 会计循环
第一节 会计循环概述
第二节 经济业务与会计凭证
第三节 会计账簿的登记
第四节 对账和结账
第五节 财务报表

第四章 货币资金和应收款项
第一节 货币资金
第二节 应收及预付款项

第五章 存货
第一节 存货概述
第二节 原材料的核算
第三节 其他存货的核算
第四节 存货的清查
第五节 存货的期末计量

第六章 金融资产
第一节 以公允价值计量且其变动计人当期损益的金融资产
第二节 持有至到期投资
第三节 可供出售金融资产
第四节 金融资产减值

第七章 长期股权投资
第一节 长期股权投资的初始计量
第二节 长期股权投资的后续计量

第八章 固定资产
第一节 固定资产概述
第二节 固定资产的取得
第三节 固定资产的折旧
第四节 固定资产的后续支出
第五节 固定资产的减少
第六节 固定资产减值

第九章 无形资产
第一节 无形资产的确认与核算
第二节 内部研究开发费用的确认和计量

第十章 负债
第一节 流动负债
第二节 非流动负债

第十一章 所有者权益
第一节 所有者权益概述
第二节 实收资本
第三节 资本公积
第四节 留存收益

第十二章 收入、费用和利润
第一节 收入
第二节 费用
第三节 利润
第四节 利润分配

第十三章 财务报告
第一节 财务报告概述
第二节 资产负债表
第三节 利润表
第四节 现金流量表
第五节 所有者权益变动表
第六节 附注

第十四章 企业财务报告分析
第一节 企业财务报告分析概述
第二节 财务分析的一般方法
第三节 主要财务指标分析

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Brand Jingdong book
Brand Origin China

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Jingdong book