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Jingdong book

高职高专财经系列规划教材·财务会计（下篇）：中级财务会计

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Jingdong book

高职高专财经系列规划教材·财务会计（下篇）：中级财务会计

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国务院在《关于进一步深化普通高等学校毕业生就业制度改革有关问题的意见》和《关于大力发展职业教育的决定》中明确提出：职业教育要“以服务为宗旨、以就业为导向”，“在全社会实行学业证书、职业资格证书并重的制度”，“要加强对高等专科学生的职业技能培训，鼓励取得相应职业资格证书”。为适应高职教育发展和大学生职业资格证书制度的推行，提高高职学生职业素质与就业竞争能力，编写一批既适合高职高专教育要求，又与职业资格证书有机结合的教材势在必行。为一了让学生顺利通过初级会计资格考试，以及为毕业后参加中级会计资格考试打下坚实的基础，编者特编写了本套既能满足高职院校教学，又能贯彻执行职业证书制度的《财务会计》教材。
Catalogue

第一章 投资性房地产
学习目标
第一节 投资性房地产概述
第二节 投资性房地产的确认和初始计量
第三节 投资性房地产的后续计量
第四节 投资性房地产的转换和处置
习题

第二章 非货币性资产交换
学习目标
第一节 非货币性资产交换的认定
第二节 非货币性资产交换的确认和计量
第三节 非货币性资产交换的会计处理
习题

第三章 资产减值
学习目标
第一节 资产可能发生减值的认定
第二节 资产可收回金额的计量和减值损失的确定
第三节 商誉减值测试与处理
习题

第四章 借款费用
学习目标
第一节 借款费用概述
第二节 借款费用的确认
第三节 借款费用的计量
习题

第五章 债务重组
学习目标
第一节 债务重组概述
第二节 债务重组的核算
习题

第六章 或有事项
学习目标
第一节 或有事项概述
第二节 或有事项的确认和计量
第三节 或有事项的披露
习题

第七章 所得税
学习目标
第一节 资产负债表债务法
第二节 计税基础
第三节 暂时性差异与递延所得税
第四节 所得税费用的确认和计量
习题

第八章 外币折算
学习目标
第一节 外币折算概述
第二节 外币交易的会计处理
第三节 外币财务报表折算
习题

第九章 会计政策、会计估计变更和差错更正
学习目标
第一节 会计政策及其变更
第二节 会计估计及其变更
第三节 前期差错及其更正
习题

第十章 资产负债表日后事项
学习目标
第一节 资产负债表日后事项概述
第二节 资产负债表日后调整事项的核算
第三节 资产负债表日后非调整事项的核算
习题

第十一章 财务报告
学习目标
第一节 财务报告概述
第二节 资产负债表
第三节 利润表
第四节 现金流量表
第五节 所有者权益变动表
第六节 附注
习题

第十二章 合并财务报表
学习目标
第一节 合并财务会计报表概述
第二节 合并资产负债表
第三节 合并利润表
第四节 合并现金流量表
第五节 合并所有者权益变动表和附注
习题
主要参考文献
Book Abstract

（1）支付现金是指用货币资金支付符合资本化条件的资产购建或者生产支出。企业用现金或者银行存款购买为建造或者符合资本化条件的资产所需用材料物资、支付有关职工薪酬、支付工程进度款等，都属于资产支出，款项支付完毕即可认为资产支出已经发生。
（2）转移非现金资产是指企业将自己的非现金资产直接用于符合资本化条件的资产购建或者生产。如企业将自己生产的产品，包括水泥、钢材等，用于符合资本化条件资产的建造或者生产，同时还用自己生产的产品换取其他企业的工程物资。则该企业用于符合资本化条件资产的建造或者生产的这些产品的成本均属于资产支出，自产品转入工程建造或者产品生产之时表明资产支出已经发生。
（3）承担带息债务是指企业为了购建或者生产符合资本化条件的资产而承担的带息应付款项。企业以赊购方式购买这些物资所产生的债务可能带息，也可能不带息。如果企业赊购这些物资承担的是不带息债务，就不应当将购买价款计入资产支出，因为该债务在偿付前不需要承担利息，也没有占用借款资金。企业只有等到实际偿付债务、发生资源流出时，才能将其作为资产支出。如果企业赊购物资承担的是带息债务，企业要为这笔债务付出代价，即支付利息，与企业向银行惜入款项用于支付资产支出在性质上是一致的。企业为购建或者生产符合资本化条件的资产而承担的带息债务应当作为资产支出，当该带息债务发生时，视同资产支出已经发生。
【例4-5】2010年3月1日，某企业因建设长期工程购入一批工程用物资，开出一张10万元的带息银行承兑汇票，期限为6个月，票面年利率为6%。本例中，企业尽管没有为工程建设的目的直接支付现金，但承担了带息债务，所以应当将10万元的购买工程用物资款作为资产支出，自3月1日开出承兑汇票开始即表明资产支出已经发生。
……

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Brand Jingdong book
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