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Jingdong book

小企业会计科目使用规则大通关(小企业会计准则版)

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为了给读者提供轻松、愉快、高效的学习氛围,本书没有对制度相关背景资料做详细阐述,也没有进行复杂的理论分析,而是更好地采取案例形式,将小企业会计准则核心内容,简洁、清晰地呈现在读者面前,以通俗易懂的语言剖析了《小企业会计准则》的框架、重要会计事项的确认与计量原则等,使深奥的小企业会计理论和方法简单化、通俗化。

Content Description

《小企业会计科目使用规则大通关(小企业会计准则版)》基于《小企业会计准则》的内容及小企业的会计实务,从流动资产、非流动资产、负债的核算、所有者权益、收入、费用、利润及其分配、外币业务、财务报表等方面,对小企业实施《小企业会计准则》中的具体会计核算进行了详细论述,并且列举了大量案例,以供读者更好地吸收、消化相关内容,提高运用技能,有很强的实用性和可操作性。

Author Description

方文彬,兰州商学院会计学院副教授,毕业于中央财经大学会计学院。主要从事会计理论与方法、企业集团预算管 理、管理会计理论与方法、企业财务管理、资本市场与会计信息披露等研究与教学。曾在核心期刊上发表 多篇专业论文,主编《中级财务会计》等多部图书。

Catalogue

第一章 总则
第一节 《小企业会计准则》的制定目的
第二节 《小企业会计准则》的适用范围
第三节 《小企业会计准则》的适用原则
第二章 小企业会计科目使用规则
第一节 资产类科目
库存现金
银行存款
其他货币资金
银行汇票
银行本票
信用卡存款
信用证保证金存款
存出投资款
外埠存款
短期投资
应收票据
应收账款
预付账款
应收股利
应收利息
其他应收款
原材料
库存商品
委托加工物资
周转材料
消耗性生物资产
待处理财产损溢
长期债券投资
长期股权投资
固定资产
在建工程
盘盈固定资产
累计折旧
固定资产清理
生产性生物资产
生产性生物资产累计折旧
无形资产
累计摊销
长期待摊费用
第二节 负债类科目
短期借款
应付票据
应付账款
预收账款
应付利息
应付利润
其他应付款
应付职工薪酬
应交税费
应交增值税
应交消费税
应交营业税
应交城市维护建设税和教育费附加
应交所得税
应交资源税
应交土地增值税
应交城镇土地使用税、房产税、车船税、矿产资源补偿费、排污费
先征后返税费
长期借款
长期应付款
第三节 所有者权益类科目
实收资本
资本公积
利润分配
本年利润
利润分配
盈余公积
第四节 损益类科目
主营业务收入
其他业务收入
主营业务成本
其他业务成本
营业税金及附加
销售费用
管理费用
财务费用
投资收益
营业外收入
递延收益
营业外支出
所得税费用
第三章 财务报表
第一节 资产负债表
第二节 利润表
第三节 现金流量表
第四节 附注

Book Abstract

第一章 总则
第一节 《小企业会计准则》的制定目的
为顺应我国市场经济发展的要求,实现与国际财务报告准则的实质趋同,
中华人民共和国财政部于2011年10月18日出台了《小企业会计准则》(财会\[2011\]17号),自2013年1月1日起在全国小企业范围内全面施行。具体而言,我国制定《小企业会计准则》的目的主要有以下几点。
一、与国际趋同,健全企业会计体系,规范小企业会计行为
我国2007年1月开始施行的《企业会计准则》对规范企业会计行为,提高会计信息质量,如实报告企业财务状况、经营成果和现金流量,为投资者等财务报告使用者作出合理决策,完善资本市场和市场经济发挥了积极作用,但实施范围不包括小企业。我国2004年制定的《小企业会计制度》的相关内容也存在很多局限性,小企业在面对一些实务问题时往往无所适从。2009年7月,国际会计准则理事会制定发布了《中小主体国际财务报告准则》,引起了国际社会的广泛关注。因此,我国现阶段制定的《小企业会计准则》满足了与国际趋同的需要,是健全企业会计体系、规范小企业会计行为的重要制度基础。
二、强化小企业管理,促进小企业可持续发展
据不完全统计,在我国工业企业法人中,按新的中小企业标准计算,小企业法人占工业企业法人总数95%,小企业最终产品和服务的价值占全国国内生产总值的50%,小企业不仅向国家缴纳了大量税款,而且吸纳了众多城乡劳动力,是国民经济发展和维护社会稳定的重要力量。加强小企业管理、促进小企业可持续发展是保持国民经济平稳较快发展的重要基础。而会计工作可以对企业的经济活动进行全面、综合、连续、系统的核算和监督,为企业开展预测、决策、控制和分析工作提供信息,是经济管理活动的重要组成部分。制定《小企业会计准则》是强化小企业管理、促进小企业可持续发展的重要制度安排。
三、加强税收征管,防范金融风险
由于现阶段大多数小企业会计工作不规范,会计信息质量不高,税务部门对大部分小企业按照核定征收方式征收企业所得税等税种,税收征管的质量得不到保障。制定《小企业会计准则》有助于规范小企业的会计工作,进而便于税务部门查账征税、提高税收征管质量、实现公平税负。
此外,由于小企业会计信息质量低的原因,银行不能借助于小企业的财务报表来进行小企业的信贷决策,评估小企业财务状况、识别小企业贷款风险的工作难度较大。制定《小企业会计准则》有助于提高小企业会计信息质量,为银行加强对小企业贷款风险的管理提供了保障。

相关链接
《小企业会计准则》第一条:为了规范小企业会计确认、计量和报告行为,促进小企业可持续发展,发挥小企业在国民经济和社会发展中的重要作用,根据《中华人民共和国会计法》及其他有关法律和法规,制定本准则。

……

Introduction

在我国,截至2012年年底,现有的1366万户企业中,小企业数量占97.11%。小企业已经成为推动国民经济发展、促进市场繁荣和社会稳定的重要力量,在推进国民经济适度增长、缓解就业压力、实现科教兴国、吸引民间投资和优化经济结构等方面,发挥着越来越重要的作用。
中华人民共和国财政部制定的《小企业会计准则》自2013年1月1日起在全国小企业范围内全面施行。推行《小企业会计准则》,既符合国际会计趋同与健全我国企业会计标准体系的需要,也是规范小企业会计行为和加强小企业财务管理的重要制度基础。
本书基于《小企业会计准则》的内容及小企业的会计实务,从流动资产、非流动资产、负债的核算、所有者权益、收入、费用、利润及其分配、外币业务、财务报表等方面,对小企业实施《小企业会计准则》中的具体会计核算进行了详细论述,并且列举了大量案例,以供读者更好地吸收、消化相关内容,提高运用技能,有很强的实用性和可操作性。希望为大家提供一部在最短时间内快速掌握新准则的有效指导用书。
为了给读者提供轻松、愉快、高效的学习氛围,本书没有对制度相关背景资料做详细阐述,也没有进行复杂的理论分析,而是更好地采取案例形式,将小企业会计准则核心内容,简洁、清晰地呈现在读者面前,以通俗易懂的语言剖析了《小企业会计准则》的框架、重要会计事项的确认与计量原则等,使深奥的小企业会计理论和方法简单化、通俗化。
由于笔者水平有限,书中难免出现偏颇之处,恳请读者朋友们批评指正。最后,对一贯支持我们的广大读者朋友和对本书的出版付出努力的朋友一并表示感谢。
作者
2013年4月

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