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Jingdong book

房地产会计实战步步通

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Jingdong book

房地产会计实战步步通

Name: 房地产会计实战步步通
Brand: Jingdong book
SKU: 3110071581
Price: 25.17 USD
Availability: OutOfStock

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图解一目了然，简单一学就会，通俗一读就懂，精炼一针见血，实战一蹴而就，实用一步到位。

Content Description

《房地产会计实战步步通》共十章分别介绍了货币资金的核算，应收与预付款项的核算，存货的核算，对外投资的核算，固定资产和无形资产的核算等等。

Catalogue

第1章货币资金的核算
一、库存现金
（一）库存现金的概述
（二）现金管理制度
（三）现金核算原理
（四）现金业务典型示范
二、银行存款
（一）银行存款的定义
（二）银行存款的结算方式
（三）银行存款核算原理
（四）银行存款业务典型示范
三、其他货币资金
（一）其他货币资金的定义及种类
（二）其他货币资金核算原理
（三）其他货币资金业务典型示范
第2章应收与预付款项的核算
一、应收票据
（一）应收票据的定义及分类
（二）应收票据的计算
（三）应收票据核算原理
（四）应收票据业务典型示范
二、应收账款
（一）应收账款的定义及计价
（二）应收账款核算原理
（三）应收账款业务典型示范
三、坏账准备
（一）坏账准备的定义及确认
（二）坏账损失的核算方法
（三）坏账准备核算原理
（四）坏账准备业务典型示范
四、其他应收款
（一）其他应收款的定义及内容
（二）其他应收款核算原理
（三）其他应收款业务典型示范
五、预付账款
（一）预付账款的定义
（二）预付账款核算原理
（三）预付账款业务典型示范
第3章存货的核算
一、存货的概述
（一）存货的定义及内容
（二）存货的计价
（三）存货发出的计价方法
（四）存货的期末计价
二、库存材料
（一）库存材料核算原理
（二）库存材料典型示范
三、库存设备
（一）库存设备核算原理
（二）库存设备业务典型示范
四、委托加工物资
（一）委托加工物资核算原理
（二）委托加工物资业务典型示范
五、包装物的核算
（一）包装物核算原理
（二）包装物业务典型示范
六、低值易耗品
七、材料盘查的核算
（一）材料盘查核算原理
（二）材料盘查核算典型示范
（三）材料跌价准备的核算
第4章对外投资的核算
一、交易性金融资产
（一）交易性金融资产定义
（二）交易性金融资产核算原理
（三）交易性金融资产业务典型示范
二、持有至到期投资的核算
（一）持有至到期投资定义及划分
（二）持有至到期投资核算原理
（三）持有至到期投资业务典型示范
三、可供出售金融资产
（一）可供出售金融资产定义
（二）可供出售金融资产核算原理
（三）可供出售金融资产业务典型示范
四、长期股权投资
（一）长期股权投资计量原则与内容
（二）长期股权投资核算方法
（三）长期股权投资核算原理
（四）长期股权投资业务典型示范
五、投资性房地产
（一）投资性房地产定义及项目
（二）投资性房地产初始计量
（三）投资性房地产核算原理
（四）投资性房地产业务典型示范
第5章固定资产和无形资产的核算
一、固定资产的核算
（一）固定资产的定义及特征
（二）固定资产的确认条件及计价
（三）固定资产的分类
（四）固定资产的价值构成
（五）固定资产核算原理
（六）固定资产业务典型示范
（七）固定资产折旧
（八）固定资产清理
二、无形资产的核算
（一）无形资产的定义及特征
（二）无形资产的计量
（三）无形资产的摊销
（四）无形资产核算原理
（五）无形资产业务典型示范
（六）长期待摊费用
第6章流动负债的核算
一、短期借款
（一）短期借款的定义
（二）短期借款核算原理
（三）短期借款业务典型示范
二、应付票据
（一）应付票据的定义及分类
（二）应付票据核算原理
（三）应付票据业务典型示范
三、应付账款
（一）应付账款的定义
（二）应付账款核算原理
（三）应付账款业务典型示范
四、应交税费
（一）应交税费的类别
（二）应交税费核算原理
（三）应交税费业务典型示范
五、其他应付款
（一）其他应付款的定义及内容
（二）其他应付款核算原理
（三）其他应付款业务典型示范
六、预收账款
（一）预收账款的定义
（二）预收账款核算原理
（三）预收账款业务典型示范
第7章非流动负债的核算
一、长期借款
（一）长期借款的定义及特点
（二）长期借款核算原理
（三）长期借款业务典型示范
二、应付债券
（一）应付债券的概述
（二）应付债券核算原理
（三）应付债券业务典型示范
三、长期应付款
（一）长期应付款定义及内容
（二）长期应付款核算原理
（三）长期应付款业务典型示范
第8章收入、费用、利润的核算
一、收入的核算
（一）收入的定义及分类
（二）收入的确认
（三）主营业务收入的核算
（四）其他业务收入的核算
二、开发产品成本的核算
（一）开发产品成本概述
（二）土地开发成本的核算
（三）房屋开发成本的核算
（四）配套设施开发成本的核算
（五）代建工程开发成本的核算
三、期间费用的核算
（一）管理费用的核算
（二）销售费用的核算
（三）财务费用的核算
四、利润的核算
（一）利润的构成
（二）营业外收入的核算
（三）营业外支出的核算
（四）所得税费用的核算
第9章所有者权益类的核算
一、实收资本
（一）实收资本的定义
（二）实收资本核算原理
（三）实收资本业务典型示范
二、资本公积
（一）资本公积的定义
（二）资本公积核算原理
（三）资本公积业务典型示范
三、盈余公积
（一）盈余公积的定义
（二）盈余公积核算原理
（三）盈余公积业务典型示范
四、利润分配
（一）利润分配的定义
（二）利润分配顺序
（三）利润分配核算原理
（四）利润分配业务典型示范
五、本年利润
（一）本年利润的定义
（二）本年利润核算原理
（三）本年利润业务典型示范
第10章编制会计报表
一、编制报表前的准备
（一）对账与结账
（二）会计错账查找与更正
（三）调账
二、资产负债表
（一）资产负债表的内容和填列方法
（二）资产负债表格式
三、利润表
（一）利润表的内容和填列方法
（二）利润表格式
四、现金流量表
（一）现金流量表的内容和填列方法
（二）现金流量表格式

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Jingdong book

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