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Jingdong book

真账超简单：建筑施工会计

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Jingdong book

真账超简单：建筑施工会计

Name: 真账超简单：建筑施工会计
Brand: Jingdong book
SKU: 3110204541
Price: 18.56 USD
Availability: OutOfStock

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行业特色巧妙融合，
原始凭证真实再现。
分录账表一网打尽，
流程步骤明晰实用。

Content Description

《真账超简单：建筑施工会计》以实账操练为核心，结合建筑施工会计的具体特点，精心挑选建筑施工会计典型经济业务，系统地介绍经济业务的处理，会计分录的编制，原始凭证的填写，记账凭证的填制，明细账、总账的登记，会计报表的编制等各个环节，真实再现建筑施工会计工作全流程，且各个环节一脉相承，紧密关联。

Author Description

代义国，中国人民大学会计专业毕业。曾就职于北京中达经实有限公司，河北安居利民工程公司任财务经理，属河北省重点工程。出版图书：《小企业会计十日通》《小企业出纳十日通》《小企业会计实战步步通》《小企业账务实战步步通》《单位负责人怎样看报表》等。

Catalogue

第一章会计基础
一、会计核算基本前提
二、会计信息质量要求
三、会计要素
四、会计等式
五、会计科目与账户
六、借贷记账法
七、会计凭证
八、会计账簿
第二章资金及其筹集业务的核算
一、库存现金
二、银行存款
三、其他货币资金
四、实收资本
五、资本公积
六、短期借款
七、长期借款
八、应付利息
九、财务费用
第三章工程准备业务的核算
一、固定资产
二、临时设施
三、原材料
四、周转材料
五、应付票据
六、应付账款
七、应交税费
八、预收账款
第四章工程运营业务的核算
一、工程投标
二、工程施工
三、机械作业
四、工程物资
五、应付职工薪酬
六、管理费用
七、销售费用
第五章工程竣工业务的核算
一、工程结算
二、主营业务收入
三、营业税金及附加
四、其他业务收入
五、其他业务成本
六、应收票据
七、应收账款
八、坏账准备
九、预付账款
第六章投资业务的核算
一、交易性金融资产
二、投资性房地产
三、长期股权投资
四、持有至到期投资
第七章利润形成与分配业务的核算
一、营业外收入
二、营业外支出
三、本年利润
四、所得税费用
五、盈余公积
六、利润分配
第八章登记会计凭证与账簿
一、登记记账凭证
二、登记明细分类账
三、登记总分类账
第九章会计报表
一、资产负债表
二、利润表
三、现金流量表

Introduction

会计是一门实践性和实用性非常强的学科。但会计理论晦涩难懂，初学者往往难以快速入门；会计理论教学的高度浓缩性，使所学与所用存在一定程度的脱节；会计工作原则使学生入职具体行业时，缺乏系统的、针对性的行业会计指导。所以对于会计学习者和会计工作者来说，熟练掌握并灵活运用所学知识、尽快满足岗位要求并非易事。
其实，会计并没有那么可怕。在看似烦琐的细枝末节背后是一片广阔的天地，只要你能够端正心态，正确学习，就会发现会计学习和会计实操其实很简单。本书编写的目的就是为了抽丝剥茧、条分缕析、化繁为简，给初学者和实操者营造一个轻松学习、快速学习、即学即会、熟练掌握、学以致用的氛围和路径。眼过千遍，不如手过一遍。读再多书、做再多题，都是为了能够把账做好。真账实操和演练是提高实践技能的有效捷径。本书以实账操练为核心，结合建筑施工会计的具体特点，精心挑选建筑施工会计典型经济业务，系统地介绍经济业务的处理，会计分录的编制，原始凭证的填写，记账凭证的填制，明细账、总账的登记，会计报表的编制等各个环节，真实再现会计工作全流程，且各个环节一脉相承，前后关联。旨在为读者提供一本实用的会计实务范本，保证读者能够看得懂、用得上。希望读者通过阅读本书，可以从容掌握建筑施工会计账务处理方法，遇到难题亦可随时查阅得到解决之道。精读此书，您无需专业人士指点，便可轻松成为建筑施工会计实战高手。
由于时间有限，书中难免会出现不当和疏漏之处，恳请广大读者批评指正。另外，本书为贴近实际，虚构了会计信息中的企业名称、银行账号、纳税人识别号等，如有雷同，纯属巧合，敬请谅解。

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Jingdong book

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