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Jingdong book

存货管理与会计核算一点通

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Jingdong book

存货管理与会计核算一点通

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《存货管理与会计核算一点通》秉承实用和细化的理念，采用“理论讲解+具体范例+图表穿插”的方式编排内容，真正细化至“每个知识点”，语言生动、形象，能够使读者耳目一新，更好地理解知识点。
《存货管理与会计核算一点通》具有以下特点：
1．内容全面，易学易懂。
详细介绍了介绍取得存货的成本，包括外购存货的成本，非货币性资产交换取得存货，债务重组方式取得存货等内容,语言叙述简单易懂，教您快速掌握往来账会计操作。
2．案例生动，可参考性高。
《存货管理与会计核算一点通》尽可能多地提供与叙述内容相关的案例，对产品成本计算的相关内容进行讲解。结合整体实例，按企业的实际经济业务流程进行编排，结构细致、内容丰富，对实操具有很强的指导意义。
3．体系设计合理、突出岗位能力。
本书紧紧围绕企业财务人员的存货管理与会计核算，由点到面、由浅入深地进行逐步介绍，强调从事往来账的管理人员的知识学习和能力培养。
Content Description

《存货管理与会计核算一点通》对于库存商品的准确核算可以帮助企业掌握准确的商品信息，监控生产、销售等各环节的商品信息，从而增强企业内部控制的有效性。《存货管理与会计核算一点通》主要从以下几个方面介绍了存货管理会计核算：存货的成本和计量；产品成本计算方法；与存货相关的内部控制；主要存货及其管理。
Author Description

张金辉，兰州商学院会计学院副教授。主要从事企业会计准、上市公司会计信息披露等研究与教学。曾发表专业论文多篇，主编《中级财务会计》、《会计学》等专著多部。
Catalogue

第一章 存货基本概念
第一节 存货
第二节 存货管理
第三节 存货会计岗位的职责

第二章 取得存货的成本
第一节 外购存货的成本
第二节 加工取得的存货
第三节 非货币性资产交换取得存货
第四节 债务重组方式取得存货
第五节 企业合并
第六节 其他方式取得的存货成本

第三章 发出存货的计量
第一节 发出存货成本的计量方法
第二节 商品的一般销售
第三节 特殊销售商品业务的处理
第四节 期末存货的计量

第四章 主要存货介绍
第一节 原材料
第二节 库存商品
第三节 包装物

第五章 存货管理
第一节 存货管理的基本概念
第二节 存货决策
第三节 存货的控制系统

第六章 产品成本计算
第一节 成本计算概述
第二节 成本的归集和分配
第三节 产品成本计算的品种法
第四节 产品成本计算的分批法
第五节 产品成本计算的分步法

第七章 与存货相关的内部控制
第一节 销售与收款循环内部控制
第二节 采购与付款循环内部控制
第三节 存货与仓储循环内部控制
……
Introduction

存货作为企业里一项占比重很高的资产，直接关系到企业的资金占用水平以及资产运作效率。因此，企业必须重视对存货的管理。本书旨在帮助读者理解、掌握存货管理的理论和方法，从而有效地进行存货管理工作。
本书秉承实用和细化的理念，采用“理论讲解+具体范例+图表穿插”的方式编排内容，简单、直观地传达信息，真正做到细化至“每个知识点”，语言生动、形象，能够使读者耳目一新，更好地理解知识点。
本书的内容体系是：
第一章介绍存货的基本概念，即存货和存货管理的内容。第二章介绍取得存货的成本，包括外购存货的成本，加工取得的存货、非货币性资产交换取得存货、债务重组方式取得存货、企业合并以及其他方式取得的存货成本。第三章介绍发出存货的计量，包括发出存货成本的计量方法，商品的一般销售、特殊销售商品业务的处理、期末存货的计量方法等。第四章介绍主要存货品种，包括原材料、库存商品、包装物及低值易耗品等。第五章介绍存货管理理论，具体包括存货管理基本概念、存货决策、存货的控制系统。第六章介绍产品成本计算，包括成本计算概述、成本的归集和分配、产品成本计算的品种法、产品成本计算的分批法和产品成本计算的分步法。第七章介绍与存货相关的内部控制，具体包括销售与收款循环内部控制，采购与付款循环内部控制，存货与仓储循环内部控制。
由于作者水平有限，本书难免存在不足之处，殷切期待广大读者对本书提出宝贵意见。若有任何疑问均可发送邮件至suoxh@139。com，或拨打服务热线13681387472与作者联系，我们将竭诚为您解答。
作者
2013年1月

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Brand Jingdong book
Brand Origin China

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