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Jingdong book

小企业主要经济业务账务处理大通关（小企业会计准则版）

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Jingdong book

小企业主要经济业务账务处理大通关（小企业会计准则版）

Name: 小企业主要经济业务账务处理大通关（小企业会计准则版）
Brand: Jingdong book
SKU: 3110189071
Price: 17.50 USD
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《小企业主要经济业务账务处理大通关（小企业会计准则版）》以最新《小企业会计准则》和相关的财务制度、法律法规为依据编写，打破传统，没有进行更多的理论分析，而是采取案例形式，使深奥的小企业会计理论和方法简单化、通俗化。

Content Description

针对小企业经济业务会计处理，本书按照《小企业会计准则》从六个方面对一百多项具体经济业务的账务处理进行了解析，层次分明，重点突出。
一、款项和有价证券的收付
二、财物的收发、增减和使用
三、债权、债务的发生和结算
四、所有者权益的变动
五、收入、支出、成本、费用的计算
六、财务成果的计算

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

第一篇款项和有价证券的收付
第一章现金和银行存款的相关经济业务
从银行提取现金
将现金存入银行
每日终了结算现金收支
日常业务取得银行存款收入
日常业务需支出银行存款
小企业发生银行存款利息
第二章有价证券的相关经济业务
小企业发生短期投资
小企业发生长期股权投资
小企业发生长期债券投资
第二篇财物的收发、增减和使用
第三章材料采购相关经济业务
小企业外购材料支付价款和运杂费
发生应冲减材料采购成本的情况
月末的会计处理
第四章在途物资相关经济业务
小企业购入材料、商品
所购材料、商品到达并验收入库
发生应冲减材料或商品采购成本的情况
第五章原材料相关经济业务
小企业购入或自制取得原材料
领用、出售或委托加工材料
清查盘点原材料
第六章材料成本差异相关经济业务
材料验收入库
结转发出材料
第七章库存商品相关经济业务
自产的产成品入库
购入商品并验收入库
第八章委托加工物资相关经济业务
发给外单位加工的物资
支付加工费、运杂费等
加工完成并验收入库
第九章周转材料相关经济业务
增加周转材料
领用周转材料
第十章消耗性生物资产相关经济业务
取得消耗性生物资产
消耗性生物资产转群
消耗性生物资产发生的后续支出
消耗性生物资产收获为农产品
出售消耗性生物资产
第十一章固定资产相关经济业务
取得固定资产
固定资产使用过程中发生的费用
固定资产改扩建
处置固定资产
盘盈、盘亏的固定资产
第十二章累计折旧相关经济业务
第十三章固定资产清理相关经济业务
处置固定资产
清理发生的相关费用或处置收入
清理完成，结转损益
第十四章生产性生物资产相关经济业务
取得生产性生物资产
育肥畜与产畜或役畜之间相互转换
发生后续支出
处置生产性生物资产
第十五章在建工程相关经济业务
在建工程期间领用物资及发生相关费用
出包工程
第十六章无形资产相关经济业务
取得无形资产
处置无形资产
第十七章累计摊销相关经济业务
第十八章长期待摊费用相关经济业务
发生长期待摊费用
摊销长期待摊费用
第三篇债权、债务的发生和结算
第十九章应收及预付款项相关经济业务
因销售商品或提供劳务形成应收账款
收回应收账款
发生坏账损失
收到应收票据
未到期的商业票据向银行贴现
商业票据背书转让
商业票据到期
小企业因购货而预付货款
预付工程价款
确认预付账款实际发生的坏账损失
第二十章应付及预收款项相关经济业务
购入材料、商品，货款尚未支付
接受劳务而发生的应付未付款项
偿还应付未付款项
开出、承兑商业票据
支付银行承兑汇票手续费及票款
预收购货款、工程款等
销售收入实现
发生除长期借款外的其他各种长期应付款
第二十一章借款相关经济业务
借入短期借款
未到期的商业票据向银行贴现
确定利息费用
长期借款的账务处理
第二十二章职工薪酬相关经济业务
月末计提职工薪酬
抵减职工薪酬的情况

Book Abstract

小企业发生长期股权投资
业务概述
长期股权投资，是指小企业准备长期持有（通常指1年以上）的权益性投资。小企业的长期股权投资通常设置“长期股权投资”“应收股利”和“投资收益”等科目。根据《小企业会计准则》，初始确认时运用历史成本，后续计量采用与《企业会计准则》成本法类似的处理思路，相比《企业会计准则》而言核算更简单。
（1）小企业以支付现金取得的长期股权投资，如果实际支付的购买价款中包含已宣告但尚未发放的现金股利，应当按照实际支付的购买价款和相关税费扣除已宣告但尚未发放的现金股利后的金额，借记“长期股权投资”科目，按照应收的现金股利，借记“应收股利”科目，按照实际支付的购买价款和相关税费，贷记“银行存款”科目。
通过非货币性资产交换取得的长期股权投资，应当按照非货币性资产的评估价值与相关税费之和，借记“长期股权投资”科目，按照换出非货币性资产的账面价值，贷记“固定资产清理”“无形资产”等科目，按照支付的相关税费，贷记“应交税费”等科目，按照其差额，贷记“营业外收入”或借记“营业外支出”等科目。
（2）在长期股权投资持有期间，被投资单位宣告分派的现金股利或利润，应当按照应分得的金额，借记“应收股利”科目，贷记“投资收益”科目。
（3）处置长期股权投资，应当按照处置价款，借记“银行存款”等科目，按照其成本，贷记“长期股权投资”科目，按照应收未收的现金股利或利润，贷记“应收股利”科目，按照其差额，贷记或借记“投资收益”科目。
（4）根据《小企业会计准则》规定确认实际发生的长期股权投资损失，应当按照可收回的金额，借记“银行存款”等科目，按照其账面余额，贷记“长期股权投资”科目，按照其差额，借记“营业外支出”科目。

……

Introduction

中国拥有4 200多万个小企业，相对于大型企业来说，虽然小企业资产规模占国家经济总量的比例有限，但是小企业在国民经济发展中起到的作用却是不可替代的。中国小企业具有比较高的灵动性，不仅市场活力十足，而且适应能力很强，但是，其规模普遍较小、投资效率较低，在获取资本、信息、技术等方面处于劣势，管理水平也较差。2011年10月18日,财政部发布了《小企业会计准则》,要求相关小企业自2013年1月1日起执行,2004年发布的《小企业会计制度》同时废止。
《小企业会计准则》对原本的会计科目进行了部分修改，比如删除了“短期投资跌价准备”“坏账准备”等科目，增加了“预付账款”“应收利息”等科目，这就要求我们能够很好地理解新的会计准则，并在主要经济业务处理方面作出一定的调整。本书基于《小企业会计准则》的内容及小企业的会计实务，分别讲解了一百多个常用业务的会计处理方法，并附有大量案例，希望为读者提供一个高效的学习平台。本书具有以下几个方面的特点。
构架清晰，思路明确为了给读者提供一个快速掌握经济业务处理方法的读本，本书没有对制度相关背景资料作详细阐述，也没有进行更多的理论分析，而是以不同类型的实用业务名称为提纲，便于读者按需查询，简单明晰。不仅如此，本书在每项业务解读中设置了业务概述、业务处理和案例分析三大要点，便于读者在最短的时间内理解掌握该项业务的会计处理方法。
案例丰富，通俗易懂本书在每一项业务讲解中，理论性的文字概述篇幅较少，重点采取案例形式，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主要经济业务处理方法等，使深奥的小企业会计理论和方法简单化、通俗化。而且，每个案例都是由实际业务操作数据改编而来，贴近真实会计情景，具有非常好的实际应用效果。
针对性强，快速掌握在整体框架体系内，本书选取的业务类型都是日常会计管理中遇到的典型情况，其中不乏难点和重点，便于读者直击盲点，迅速掌握。
本书关于经济业务账务处理的内容严格按照《小企业会计准则》要求进行编写，既可以作为新手入门指导，也可以为会计从业人员提供准则更新解析。
最后，对一贯支持我们的广大读者朋友和对本书的出版作出努力的朋友一并表示感谢。
作者
2013年5月

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Jingdong book

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