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Jingdong book

三天学懂会计：你的第一本会计书

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Jingdong book

三天学懂会计：你的第一本会计书

Name: 三天学懂会计：你的第一本会计书
Brand: Jingdong book
SKU: 3110070261
Price: 18.95 USD
Availability: OutOfStock

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读完《三天学懂会计：你的第一本会计书》你就全明白了，时效性强+实用性强+可查性强。
仅仅三天时间，教你成为出色的会计。

Content Description

《三天学懂会计：你的第一本会计书》就是根据最新的企业会计准则和会计制度编写而成，通过阅读《三天学懂会计.你的第一本会计书》将有助于会计初学者和刚步入会计工作的人员与时俱进地将新会计准则、制度的规定学懂并应用于工作之中。二、通俗易懂《三天学懂会计.你的第一本会计书》把会计基础知识、经济业务账务处理的方法和步骤，都用通俗易懂的文字或图表来描述，简单明了，一看便懂。三、完整性强《三天学懂会计.你的第一本会计书》全面介绍了一般企业都会涉及到的经济业务的账务处理方法，从企业各项资产的增减，到债务的形成及偿还，再到企业资本的形成过程，都一一进行了讲述，内容翔实，思路清晰，是一本较为完整的会计操作实用书籍。

Author Description

方琼慧，女士一直从事财务工作，从会计员逐渐成长为财务主管。一路走来，对会计制度、企业会计准则、税法、增值税暂行条例等相关制度、。法律法规了如指掌，并积累了丰富的财务管理经验和账务处理技巧

Catalogue

第一章磨刀不误砍柴工——从事会计工作必知的知识
第一节会计概述
一、会计核算前提
二、会计要素
三、会计核算的内容
四、会计核算原则
五、会计信息质量要求
六、会计记账方法
七、会计账务处理程序
第二节会计科目与会计账户
一、会计科目
二、会计账户

第二章工作应认真严谨——慎填凭证细登账簿
第一节会计凭证
一、会计凭证的种类
二、会计凭证的书写要求
三、会计凭证的装订
第二节会计账簿
一、会计账簿的启用
二、账簿的类型
三、账簿登记的基本要求
四、账簿的对账
五、账簿记录错误的更正
六、结账

第三章维系企业的新鲜血液——货币资金的核算
第一节库存现金
一、现金管理规定
二、库存现金的使用范围
三、库存现金的核算
四、库存现金的盘点
第二节银行存款
一、银行存款的核算
二、银行存款的清查
第三节其他货币资金
一、企业其他货币资金的类型
二、其他货币资金的核算

第四章企业理财要有方——与投资有关项目的核算
第一节交易性金融资产
一、交易性金融资产的计量
二、交易性金融资产的核算
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
一、长期股权投资的初始计量
二、长期股权投资的核算

第五章企业债权要清楚——应收款和预付款的核算
第一节应收账款的核算
一、应收账款的入账价值
二、应收账款的核算
第二节应收票据的核算
一、应收票据简述
二、应收票据的核算
第三节预付账款的核算
第四节其他应收款的核算
一、其他应收款核算的内容
二、其他应收款的核算

第六章企业经济命脉的源头要管好——存货的核算
第一节存货简述
一、存货成本的构成
二、存货的核算方法
三、存货发出的计价方法
四、存货的期末计量
第二节原材料的核算
一、原材料购入的核算
二、原材料发出的核算
第三节周转材料的核算
第四节库存商品的核算
第五节存货的盘点

第七章企业固定、无形资产要守牢——固定、无形资产的核算
第一节固定资产增减的核算
第二节固定资产折旧的核算
一、固定资产折旧的原则
二、固定资产折旧方法
三、固定资产折旧额的影响因素
四、固定资产折旧的核算
第三节固定资产的清查
第四节无形资产的核算
一、无形资产简述
二、无形资产的核算
三、无形资产核算注意事项

第八章企业债务要记牢——企业负债的核算
第一节流动负债的核算
一、短期借款的核算
二、应付票据的核算
三、应付账款的核算
四、预收账款的核算
五、应付职工薪酬
六、应交税费与应付股利的核算
七、其他应付款
第二节长期借款的核算

第九章所有权的归属要分清——所有者权益的核算
第一节投入资本的核算
一、投入资本的入账价值
二、投入资本的核算
第二节留存收益的核算
一、留存收益简述
二、留存收益的核算

第十章企业生存付出的代价——成本与费用核算
第一节生产成本的核算
第二节期间费用的核算
一、期间费用简述
二、期间费用的核算

第十一章付出就有回报——收入与利润的核算
第一节收入的核算
一、主营业务收入的核算
二、其他业务收入核算
三、营业外收入的核算
第二节利润的核算
一、营业利润
二、利润总额
三、净利润

第十二章组织企业业务期末来相会——财务报表
第一节资产负债表
一、资产负债表的格式
二、资产负债表的填列方法
第二节利润表
一、利润表的格式
二、利润表的填列方法
第三节现金流量表
一、现金流量表的格式
二、现金流量表的填列方法

Book Abstract

第一节应收账款的核算
应收账款是指企业在日常经营过程中，因销售商品或提供劳务等而应向购货方或接受劳务方收取的款项，包括企业商品销售、提供劳务以及代垫运杂费等应收而未收的款项。
一、应收账款的入账价值应收账款是企业的一项债权，应根据实际发生的金额人账，其人账金额主要包括：销售商品、提供劳务、增值税以及为购货方代垫的运杂费等。在实际工作中，企业根据市场情况及出于其他目的考虑，有时会采用商业折扣、现金折扣、销售折让的销售方式。
这几种销售方式的情况如下：
（一）商业折扣商业折扣是指企业在销售商品时，给予客户在商品标价上的扣除，它是企业最常用的促销方式之一。根据企业会计制度规定，企业销售货物时采用商业折扣的方式，应按最终成交价格作为商品销售收入的入账价值。但税法规定，企业采取折扣方式销售货物，如果销售额和折扣额在同一张发票上分别注明的，可按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。因此，在实际工作中应注意这一点。
二）现金折扣现金折扣也称销售折扣，这种销售方式是为了促使客户早日支付货款而提供的一种价格优惠，客户付款期限不同，享受的现金折扣也不一样。现金折扣一般用“折扣率／付款期限”的格式来表示，如“2／10，1／20，N／30”，这表示客户如果在10天之内付清货款，企业可按售价给其2％的折扣；如果客户在20天内付清货款，企业可按售价给其1％的折扣；如果在20天之后付清货款，客户享受不到企业任何折扣优惠。在现金折扣的情况下，应收账款的入账价值应按正常的售价人账，即按未扣减现金折扣前的金额作为实际销售收入，在实际发生现金折扣时，将折扣金额计人财务费用。

Introduction

会计工作是一项专业性很强的技术性工作。在实际工作中，对于每一笔经济业务，会计人员都要本着客观、严谨、实事求是的态度对其认真审核、加强监督，严格执行财务纪律，按照会计准则、会计制度和会计基础工作规范化的要求进行会计工作。本书是一本有关会计操作方面的书籍，它以《企业会计准则》、《企业会计制度》等新准则、新制度为参考依据，通俗易懂，实用性强。
本书与一般的基础会计类书相比具有以下特点。
一、时效性强
新准则、新制度颁布后，这就要求会计人员能及时更新理念，及时熟练掌握新准则的精髓和实质，自觉执行新准则中的各项规定。本书就是根据最新的企业会计准则和会计制度编写而成，通过阅读本书将有助于会计初学者和刚步入会计工作的人员与时俱进地将新会计准则、制度的规定学懂并应用于工作之中。二、通俗易懂本书把会计基础知识、经济业务账务处理的方法和步骤，都用通俗易懂的文字或图表来描述，简单明了，一看便懂。三、完整性强本书全面介绍了一般企业都会涉及到的经济业务的账务处理方法，从企业各项资产的增减，到债务的形成及偿还，再到企业资本的形成过程，都一一进行了讲述，内容翔实，思路清晰，是一本较为完整的会计操作实用书籍。

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