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Yami

Jingdong book

岗位会计一点通系列：固定资产管理与会计核算一点通

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Jingdong book

岗位会计一点通系列：固定资产管理与会计核算一点通

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Editer Recommend

全面了解会计基本要素
系统掌握会计核算流程
切实提高会计专业素质
轻松胜任会计日常工作
Content Description

《岗位会计一点通系列：固定资产管理与会计核算一点通》固定资产是企业经营管理的重要内容之一。固定资产作为生产资料，是物质生产的基础。加强固定资产准确核算对于提高资产使用效率，促进资产保值增值有着重要意义。《岗位会计一点通系列：固定资产管理与会计核算一点通》主要从以下几个方面介绍了固定资产岗位会计核算：固定资产的计量和折旧；固定资产投资管理；投资性房地产；固定资产内部控制和外部审计。
最精确的准则剖析，最全面的案例演练，最实用的会计操作。
最新会计准则、实例分析解读， 突出固定资产岗位会计核算特点，深入浅出，一点就通。
Author Description

徐刚，天津财经大学财经大学博士，当前在中国人民银行系统从事内部审计工作，对会计、审计等实务问题有着丰富的实际工作经验。
Catalogue

第一章 固定资产的基本概念
第一节 固定资产概述
第二节 固定资产的确认
第三节 固定资产管理
第四节 固定资产会计

第二章 固定资产的初始计量
第一节 外购固定资产
第二节 自行建造固定资产
第三节 租入固定资产
第四节 售后租回交易的固定资产
第五节 非货币性资产交换换入的固定资产
第六节 以债务重组方式获得固定资产
第七节 与政府补助相关的固定资产
第八节 其他特定固定资产

第三章 固定资产折旧
第一节 固定资产折旧概述
第二节 固定资产折旧的方法

第四章 固定资产后续计量
第一节 固定资产后续支出
第二节 固定资产的处置
第三节 固定资产清查
第四节 固定资产减值

第五章 投资性房地产
第一节 投资性房地产的特征与范围
第二节 投资性房地产的确认、初始计量及后续支出
第三节 投资性房地产的后续计量
第四节 投资性房地产的转换
第五节 投资性房地产的处置

第六章 固定资产投资管理
第一节 投资管理概述
第二节 财务可行性分析
第三节 财务可行性评价指标
第四节 项目投资决策方法及应用

第七章 固定资产内部控制和固定资产审计
第一节 固定资产内部控制
第二节 固定资产的审计
第三节 在建工程的审计
第四节 工程物资和固定资产清理的审计

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

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Brand Jingdong book
Brand Origin China

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Jingdong book