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Jingdong book

会计科目设置与实操大全（图解版）

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Jingdong book

会计科目设置与实操大全（图解版）

Name: 会计科目设置与实操大全（图解版）
Brand: Jingdong book
SKU: 3110128091
Price: 35.55 USD
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解析136个会计科目的设置与具体运用，涉及制造业、房地产业、金融业、保险业、商业、建筑施工业及事业单位。
真实案例全程演练，真实凭证图解会计业务。

Content Description

《会计科目设置与实操大全（图解版）》收录各行业的会计科目，包括企业、事业单位及其他特殊行业的会计师科目，一一解析，以案例的形式解读会计科目的运用。会计科目是学习会计知识的总枢纽，掌握了每一个会计科目的名称、概念和使用方法，就等于精通了会计记账的秘诀。本书通俗易懂，采用大量图表说明和实务举例，让读者轻松领会会计科目使用规则。本书严格按照新的企事业会计准则的要求编写，采用了全新的会计业务处理方法，充分反映了会计理论与会计实务改革发展的新成果。

Catalogue

第一章会计科目概述
会计科目的设置 / 2
会计科目设置的原则 / 3
会计科目设置的方法 / 3
第二章资产类科目的设置与具体运用
库存现金 / 8
什么是库存现金 / 8
库存现金应用范围 / 8
库存现金科目的具体运用 / 9
库存现金的账务处理 / 9
银行存款 / 16
什么是银行存款 / 16
银行存款应用范围 / 16
银行存款科目的具体运用 / 17
银行存款的账务处理 / 17
其他货币资金 / 19
什么是其他货币资金 / 19
其他货币资金的应用范围 / 20
其他货币资金科目的具体应用 / 21
其他货币资金的账务处理 / 21
交易性金融资产 / 23
什么是交易性金融资产 / 23
交易性金融资产应用范围 / 24
交易性金融资产科目的具体运用 / 24
交易性金融资产的账务处理 / 25
持有至到期投资 / 31
什么是持有至到期投资 / 31
持有至到期投资科目的具体运用 / 31
持有至到期投资的账务处理 / 33
持有至到期投资减值准备 / 39
什么是持有至到期投资减值准备 / 39
持有至到期投资减值准备科目的具体运用 / 40
持有至到期投资减值的账务处理 / 40
可供出售的金融资产 / 47
什么是可供出售的金融资产 / 47
可供出售的金融资产科目的具体运用 / 47
可供出售的金融资产的账务处理 / 48
应收票据 / 55
什么是应收票据 / 55
应收票据科目的具体运用 / 55
应收票据的账务处理 / 55
应收账款 / 60
什么是应收账款 / 60
应收账款科目的具体运用 / 60
应收账款的账务处理 / 61
坏账准备 / 63
什么是坏账准备 / 63
坏账准备的适用范围 / 64
坏账准备科目的具体运用 / 64
坏账准备的账务处理 / 64
预付账款 / 69
什么是预付账款 / 69
预付账款科目的具体运用 / 69
预付账款的账务处理 / 70
其他应收款 / 72
什么是其他应收款 / 72
其他应收款科目的具体运用 / 72
其他应收款账务处理 / 73
材料采购 / 74
什么是材料采购 / 74
材料采购科目的具体应用 / 74
材料采购的账户结构 / 75
材料采购的账务处理 / 75
在途物资 / 77
什么是在途物资 / 77
在途物资科目的具体运用 / 77
在途物资的账务处理 / 78
原材料 / 80
什么是原材料 / 80
原材料科目的具体运用 / 80
原材料的账务处理 / 81
材料成本差异 / 88
什么是材料成本差异 / 88
材料成本差异科目的具体运用 / 89
材料成本差异的账务处理 / 89
库存商品 / 93
什么是库存商品 / 93
库存商品的账户结构 / 93
库存商品科目的具体应用 / 93

Introduction

会计科目是会计核算的灵魂，不论是制造业、商业、金融、银行、建筑、房地产行业，还是保险业，进行会计核算时，都应依据《企业会计准则》和《企业会计制度》的规定设置会计科目。事业单位应当依据《事业单位会计准则》和《事业单位会计制度》设定会计科目。
为了尽快与国际会计准则接轨，财政部于2014年正式修订和新增了几项企业会计准则，发布了一项准则解释。修订的准则包括《企业会计准则第30号——财务报表列报》《企业会计准则第9号——职工薪酬》《企业会计准则第33号——合并财务报表》《企业会计准则第2号——长期股权投资》《企业会计准则第37号——金融工具列报》及《企业会计准则——基本准则》中关于公允价值计量的表述等；新增了《企业会计准则第41号——在其他主体中权益的披露》《企业会计准则第40号——合营安排》《企业会计准则第39号——公允价值计量》等；新增一项准则解释《企业会计准则解释第6号》等。本书应付职工薪酬、长期股权投资、交易性金融资产等科目按照以上规定一并进行调整。
《会计科目设置与实操大全（全图解）》按照资产、负债、所有者权益、收入、成本、费用、共同类设置会计科目，采用会计科目具体设置、运用及账务处理等结构模式，提供136个会计科目编码、总分类科目（一级科目）、明细科目的设置方法（包括事业单位会计科目），结合企业经营过程中实际发生的各项经济业务，239个会计业务账务处理，550多幅图表及记账凭证编制业务。会计科目作为对会计要素分类核算的项目，要求简单明确，字义相符，通俗易懂。同时，企业对每个会计科目所反映的经济内容也必须做到界限明确，既要避免不同会计科目所反映的内容重叠的现象，也要防止全部会计科目未能涵盖企业某些经济内容的现象。
本书根据某些会计科目的运用特点，除了设置总分类科目（一级科目）和明细科目外，还设置了辅助核算。辅助核算一般包括：职工往来核算、客户与供应商往来核算、部门核算和项目核算等。如应收账款、应付账款、预付账款等科目，根据业务特点，设置辅助核算科目。
对于国家统一会计制度规定的会计科目，企业可以根据自身的生产经营特点，在不影响统一会计核算要求以及对外提供统一的财务报表的前提下，自行增设、减少或合并某些会计科目。
当企业规模不大，往来较少时，可采用和手工方式一样的科目结构和记账方法。而对于一个业务往来频繁，核算要求严格的企业，应当对企业原有的会计科目结构进行优化调整，充分发挥计算机系统提供的辅助核算功能，深化、强化企业的核算和管理工作。
本书为适应新形势的变化，收录136个会计科目，包括企事业单位常用的会计科目。涉及的行业众多，制造业、商业，房地产、建筑施工、金融、保险行业及事业单位等。
《会计科目设置与实操大全（全图解）》适合会计新手、在职人员、财务管理人员、企业培训师、咨询师以及高校相关专业师生阅读与使用。
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