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Jingdong book

普通高校“十二五”规划教材·会计学系列：中级财务会计

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Jingdong book

普通高校“十二五”规划教材·会计学系列：中级财务会计

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《普通高校“十二五”规划教材·会计学系列：中级财务会计》共12章，详细地介绍了“货币资金与应收款项”、“存货”、“金融资产”、“长期股权投资”、“固定资产”、“无形资产与其他长期资产”、“流动负债”、“非流动负债”、“所有者权益”、“收入与费用及利润”、“财务报告”等财务会计知识。
《普通高校“十二五”规划教材·会计学系列：中级财务会计》可作为高等学校经济管理类等专业的教材，也可作为相关实际工作的人员进行培训和自学的工具书。
Catalogue

第一章 总论
第一节 会计概述与会计准则
第二节 财务会计总体目标
第三节 财务会计基本假设
第四节 财务会计基本要素
第五节 会计信息质量要求
【本章小结】
【练习题】
【参考答案】

第二章 货币资金与应收款项
第一节 货币资金
第二节 应收账款
第三节 应收票据
第四节 预付账款
第五节 其他应收款
第六节 坏账准备
【本章小结】
【练习题】
【参考答案】

第三章 存货
第一节 存货概述
第二节 库存材料
第三节 其他存货
第四节 存货清查和计提跌价准备
【本章小结】
【练习题】
【参考答案】

第四章 金融资产
第一节 金融资产的概述
第二节 交易性金融资产
第三节 持有至到期投资
第四节 可供出售金融资产
【本章小结】
【练习题】
【参考答案】

第五章 长期股权投资
第一节 长期股权投资的初始计量
第二节 长期股权投资的后续计量
第三节 长期股权投资的处置和转换
【本章小结】
【练习题】
【参考答案】

第六章 固定资产
第一节 固定资产的概述
第二节 固定资产的入账价值
第三节 固定资产折旧方法
第四节 固定资产的后续支出
第五节 固定资产的清理处置
第六节 固定资产期末计价
【本章小结】
【练习题】
【参考答案】

第七章 形资产及其他长期资产
第一节 无形资产
……

第八章 流动负债
第九章 非流动负债
第十章 所有者权益
第十一章 收入与费用及利润
第十二章 财务报告
参考文献
Book Abstract

一、费用的性质、确认及种类
（一）费用的性质
费用从理论上来讲有广义和狭义之分。广义的费用指的是，企业各种日常活动发生的所有耗费。以国际会计准则委员会对费用要素的定义是：“费用是指会计期间内经济利益的减少，其表现形式为资产减少或负债增加而引起的所有者权益减少，但不包括，向所有者进行分配等经济活动引起的所有者权益减少”，“费用的定义包括了损失，也包括那些在企业日常活动中发生的费用”，因而是一个广义的费用概念。例如生产产品所耗用的各种材料、固定资产折旧的提取、长期待摊费用的摊销、应付职工的薪酬等等。广义的费用包括了损失。因为损失本身也是经济利益的减少，这一点和其他费用在性质上没有差别。但是，它不包含与产权所有者分配有关的类似事项，尽管所有者分配最终导致所有者权益的减少。
狭义的费用，仅指与本期营业收入相配比的那部分耗费。即企业在生产经营过程中的各项耗费。以美国财务会计准则委员会（FASB）将费用定义为：“某一主体在其持续的、主要或核心业务中，因交付或生产了货品，提供了劳务，或进行了其他活动，而付出的或其他耗用的资产，或因而承担的负债（或两者兼而有之）。”我国企业会计准则将费用定义为：“费用是指企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配的利润无关的经济利益的总流出。”因而，只要是支出发生在生产经营过程中，并且是某种耗费都应作为费用。例如，为生产和销售产品及提供劳务耗费的各种材料、职工薪酬和固定资产折旧，以及组织和管理生产经营活动而发生的各种管理费用、销售费用和财务费用等。但是，对于与企业生产经营活动没有直接关系的各项支出，如处理固定资产净损失、固定资产盘亏、非常损失、公益救济性捐赠等虽然也是某种耗费或损失，但不能作为费用，而是作为利润要素的抵减项目列为营业外支出。
（二）费用的确认
企业发生的费用如何进行确认，这是正确计算企业损益的重要问题。国际会计准则提出的费用确认标准为“如果资产的减少或负债的增加，关系到未来经济利益的减少，并且能够可靠地加以计量，就应当在收益表中确认费用”。这也就是说确认费用的标准主要有两点：①某项资产的减少或负债的增加，如果不会减少企业的经济利益，就不能作为费用。生产产品领用的材料、支出的职工薪酬和其他支出，虽然已经减少了存货和货币资金，即某种资产已经减少，但是，它又转化为另一种资产形式。
……

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