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Jingdong book

小微零售企业会计、纳税、审计一本通

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Jingdong book

小微零售企业会计、纳税、审计一本通

Name: 小微零售企业 会计、纳税、审计一本通
Brand: Jingdong book
SKU: 3110210071
Price: 17.82 USD
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精选核心业务
突出行业特色
针对行业难点
会计、纳税、审计三位一体
一本书打造复合型人才

Content Description

零售企业特点在于：经营品种多、规格复杂、交易次数频繁、数量零星、一般不填制销货凭证，《小微零售企业会计、纳税、审计一本通》针对上述特点一一化解，并针对小微企业岗位设置简单、人员较少的现状，融合了会计、纳税和审计三个学科，三位一体，一本书贯通复合型人才。

Catalogue

第一章会计入门——零售企业会计基础知识//1
第一节零售企业会计概述//1
一、零售及零售业的特点//1
二、零售企业会计的概念//2
三、零售企业会计的职能//3
四、零售企业会计的作用//3
第二节《小企业会计准则》简介//4
一、《小企业会计准则》的主要内容//4
二、《小企业会计准则》的主要特征//5
三、《小企业会计准则》的适用范围//6
第三节会计核算的基本前提和一般原则//7
一、会计核算的基本前提//7
二、会计核算的一般原则//8
三、会计要素//11
四、会计核算方法//13
第四节企业报税须知和审计方法//15
一、报税须知//15
二、审计方法//16
第二章流动性决定了安全性——零售企业货币资金的会计核算//19
第一节现金//19
一、现金管理准则//19
二、现金的总分类核算//20
三、现金的明细分类核算//20
四、现金溢余与短缺的账务处理//21
第二节银行存款//22
一、银行结算准则//22
二、银行存款的总分类核算//22
三、银行存款的明细分类核算//23
四、银行存款的清查//24
第三节其他货币资金//25
一、外埠存款//26
二、银行汇票存款//26
三、银行本票存款//27
四、信用证保证金存款//28
五、信用卡存款//28
六、存出投资款//29
第四节货币资金涉及的税务问题//30
一、库存现金长短款问题//30
二、不开发票、截留现金的问题//30
三、偷逃税款、套开发票的问题//31
四、蒙混过关、索取回扣的问题//31
第五节货币资金涉及的审计问题//32
一、贪污现金//32
二、违规出借账号//33
三、利用未达账项//33
四、虚列开支、以权谋私的问题//33
第三章收账权力的体现——零售企业应收款项的会计核算//34
第一节应收票据//34
一、应收票据的概念与类别//34
二、应收票据的会计核算//35
第二节应收账款//39
一、应收账款的确认与核算//39
二、应收账款的融资//40
第三节预付账款与其他应收款//42
一、预付账款//42
二、其他应收款//43
第四节坏账及其核算//43
一、坏账损失的确认//44
二、坏账损失的会计核算//44
第五节应收款项涉及的税务问题//44
一、利用往来科目隐瞒收入的问题//45
二、隐瞒购销业务//45
第六节应收款项涉及的审计问题//45
一、为达成销售任务虚增收入//45
二、利用应收款项放贷，利息未计收入//46
三、存在关联关系//46
四、核销坏账、据为己有的问题//46
第四章小也有价值——零售企业周转材料的会计核算//48
第一节低值易耗品//48
一、低值易耗品的核算特点//48
二、低值易耗品购进的会计核算//49
三、低值易耗品摊销的会计核算//49
四、低值易耗品修理和报废的核算//50
五、低值易耗品出售的会计核算//51
六、低值易耗品的清查盘点与明细核算//52
第二节包装物//52
一、包装物概述//52
二、包装物的会计核算//53
第三节周转材料涉及的税务问题//59
一、周转材料损失赔款不入账的问题//59
二、周转材料账实不符的问题//60
第四节周转材料涉及的审计问题//61
第五章体验以钱生钱——零售企业对外投资的会计核算//62
第一节投资概述//62
一、投资的概念//62
二、投资会计处理的问题//62
第二节短期投资//63
一、短期投资的概念//63
二、短期投资应设置的账户//64
三、短期投资的计量//64
四、短期投资损益的确认及短期投资的处置//66
第三节长期股权投资//68
一、长期股权投资的定义及分类//68
二、长期股权投资初始成本的确定//68
三、长期股权投资的成本法//70
四、长期股权投资的处置//72
五、长期股权投资损失//72
第四节长期债权投资//73
一、长期债券初始投资成本的确定//73
二、长期债券溢折价及利息的计提//74
三、长期债券投资损益的确认及处置//76
第五节对外投资涉及的税务问题//77
一、投资损失纳税调整问题//77
二、计提准备、缴纳税款的问题//77
……

Introduction

对于刚跨入职场的会计新人来说，什么最重要呢？答案是经验。那么，如何快速积累经验，胜任工作呢？
会计新人遇到的最大难题就是缺乏工作常识，不了解会计处理方法，在小问题上犯低级错误。对此，方法之一是向前辈请教，但前辈的经验传授很多时候缺乏系统性，比较零碎；方法之二便是自己积累经验，但这种经验来得慢且往往是从教训中学习；方法之三便是向书中求捷径，通过学习怎样正确地做事而积累经验。本书便是这样一本向您提供捷径的书。
或许，您正在为新发生的一笔业务不知如何处理而烦恼；
或许，您对于所负责的工作“只见树木不见森林”而困惑；
或许，您因无法理解会计法律法规而对账务处理感到心里没底；
或许，您想快速提升自己却找不着方向、找不到手段而倍感迷茫……
本书聚焦《小企业会计准则》下的零售企业，与其他工业企业、建筑业企业以及房地产企业会计核算相比，零售企业会计以商品流通活动为中心，对商品资金的筹集、投放、运用进行核算和管理，其核算重点和管理方法显然与其他企业不尽相同。零售企业经营品种多、规格复杂，直接为消费者服务，交易次数频繁、数量零星，交易方式主要是一手交钱、一手交货的现金交易，成交时间短。除集团购买或贵重商品外，一般不需填制销货凭证。针对零售企业的以上特点，本书将为您讲解相关的会计知识与处理方法。
本书本着紧密结合实战的原则，用凝练的语言，配以清晰明了的插图，深入浅出地向您展示零售企业会计核算的各个方面。针对工作中可能出现的各种情景，一步一步讲解应对和处理流程，轻松扫除那些难解的小障碍，为初涉会计职场的新人提供轻松易懂的学习载体。
攻克了零售企业会计核算的难关后，您的会计业务处理能力便能迈上一个台阶，您的职业发展也向前迈进了一大步。
对于本书的编写尽管我们已经殚精竭虑，但是由于水平有限、时间紧迫，不周之处在所难免，希望大家谅解。
最后，对一贯支持我们的广大读者朋友和对本书的出版做出努力的朋友一并表示感谢。
作者2015年6月

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Jingdong book

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小微零售企业 会计、纳税、审计一本通

小微零售企业会计、纳税、审计一本通