《工業會計從入門到精通》是2023年清華大學出版社出版的圖書，作者是陳金明。
基本介紹
- 中文名：工業會計從入門到精通
- 作者：陳金明
- 出版時間：2023年11月1日
- 出版社：清華大學出版社
- ISBN：9787302648734
- 定價：69.80 元
內容簡介,圖書目錄,
內容簡介
本書立足於**的財務法律法規，以當前我國工業企業生產經營為基礎，重點介紹工業企業會計處理的全過程，包括賬務處理、納稅申報處理和契約管理等內容。 全書從理論基礎出發，以實務為導向，結合會計日常工作中遇到的問題，從深入淺出，並附有豐富的案例，可以幫助讀者輕鬆理解會計工作的邏輯和技巧。 本書涵蓋了工業企業會計工作的各個關鍵點，詳細介紹了從貨幣資金、固定資產到納稅申報等一系列日常業務的會計處理，各模組間劃分清晰，內容簡潔，且案例豐富，通俗易懂，適合正在從事會計工作的或準備投身於會計行業的人員閱讀。
圖書目錄
第 1 章 概述 ······································································ 1
1.1 工業企業簡介 ···································································· 2
1.1.1 工業企業概念及特徵 ················································· 2
1.1.2 工業企業組織架構 ···················································· 2
1.2 工業企業會計簡介 ······························································ 3
1.2.1 工業企業會計概念 ···················································· 3
1.2.2 工業企業會計職能 ···················································· 3
1.3 工業企業會計基本假設 ························································ 5
1.4 工業企業會計要素 ······························································ 6
1.5 工業企業會計計量屬性 ························································ 7
1.6 工業企業會計信息質量要求 ·················································· 8
第 2 章 工業企業籌建期間的會計處理 ···································· 11
2.1 註冊資本問題 ···································································12
2.1.1 股東的類型和出資方式 ·············································12
2.1.2 股東出資的會計處理 ················································13
2.2 開辦費用問題 ···································································15
2.2.1 開辦費的概念和類型 ················································15
2.2.2 開辦費的會計處理 ···················································15
第 3 章 工業企業貨幣資金的會計處理 ····································17
3.1 貨幣資金概念及分類 ··························································18
3.2 貨幣資金的管理 ································································18
3.2.1 現金的管理 ···························································18
3.2.2 銀行存款的管理 ······················································20
3.2.3 其他貨幣資金的管理 ················································22
3.3 貨幣資金的會計處理 ··························································22
第 4 章 工業企業採購環節的會計處理 ····································27
4.1 採購環節的主要業務活動 ····················································28
4.1.1 採購部門的主要職責 ················································28
4.1.2 採購環節的主要業務活動 ··········································29
4.2 採購環節的會計處理 ··························································29
4.2.1 材料採購的會計處理 ················································29
4.2.2 其他物資採購的會計處理 ··········································33
4.3 採購付款和月末對賬 ··························································35
4.3.1 採購付款 ······························································35
4.3.2 月末對賬 ······························································37
第 5 章 工業企業生產環節的會計處理 ····································39
5.1 存貨的概念和計量 ·····························································40
5.1.1 存貨的概念 ···························································40
5.1.2 存貨的初始計量 ······················································40
5.1.3 存貨的收發計量 ······················································40
5.1.4 存貨期末計量·························································43
5.2 生產成本的歸集和分配 ·······················································43
5.2.1 材料費用的歸集和分配 ·············································44
5.2.2 職工薪酬的歸集和分配 ·············································46
5.2.3 製造費用的歸集和分配 ·············································47
5.2.4 輔助生產費用的歸集和分配 ·······································49
5.3 完工產品和在產品成本的分配 ··············································54
5.4 聯產品和副產品成本的分配 ·················································59
5.4.1 聯產品生產成本的分配 ·············································59
5.4.2 副產品生產成本的分配 ·············································61
5.5 產品成本的計算方法 ··························································62
5.5.1 品種法 ·································································62
5.5.2 分批法 ·································································65
5.5.3 分步法 ·································································68
第 6 章 工業企業銷售環節的會計處理 ····································79
6.1 銷售環節的主要業務活動 ····················································80
6.1.1 銷售部門的主要職責 ················································80
6.1.2 銷售環節的主要業務活動 ··········································80
6.2 銷售環節的會計處理 ··························································81
6.2.1 收入的概念和分類 ···················································81
6.2.2 收入的確認和計量 ···················································81
6.2.3 契約成本的結轉 ······················································86
6.3 銷售收款和月末對賬 ··························································87
第 7 章 工業企業期間費用及往來款項的會計處理 ·····················89
7.1 期間費用的概念和分類 ·······················································90
7.2 期間費用報銷流程 ·····························································92
7.3 期間費用的會計處理 ··························································93
7.4 往來款項的概念和分類 ·······················································95
7.5 往來款項的確認和期末計價 ·················································96
7.6 往來款項的會計處理 ··························································97
8 章 工業企業固定資產和無形資產的會計處理 ··················· 101
8.1 固定資產的處理 ······························································ 102
8.1.1 固定資產的初始確認 ·············································· 102
8.1.2 固定資產折舊的計量 ·············································· 108
8.1.3 固定資產的處置 ···················································· 112
8.2 無形資產的處理 ······························································ 115
8.2.1 無形資產的初始確認 ·············································· 115
8.2.2 無形資產攤銷的計量 ·············································· 119
8.2.3 無形資產的處置 ···················································· 120
第 9 章 工業企業財務報表的編制 ········································ 123
9.1 財務報表的概念類型和編制要求 ········································· 124
9.1.1 財務報表的概念和類型 ··········································· 124
9.1.2 財務報表的編制要求 ·············································· 124
9.2 資產負債表的編制 ··························································· 125
9.2.1 資產負債表的內容 ················································· 125
9.2.2 資產負債表的填列方法 ··········································· 127
9.3 利潤表的編制 ································································· 137
9.3.1 利潤表的內容······················································· 137
9.3.2 利潤表的填列方法 ················································· 138
9.4 現金流量表的編制 ··························································· 144
9.4.1 現金流量表的內容 ················································· 144
9.4.2 現金流量表的填列方法 ··········································· 146
9.5 所有者權益變動表的編制 ·················································· 151
9.5.1 所有者權益變動表的內容 ········································ 152
9.5.2 所有者權益變動表的填列方法 ·································· 153
9.6 財務報表附註的編制 ························································ 158
第 10 章 工業企業納稅申報處理 ········································· 161
10.1 工業企業涉及的稅種 ······················································ 162
10.2 增值稅 ········································································ 162
10.2.1 增值稅的含義和徵稅範圍 ······································ 162
10.2.2 增值稅一般納稅人和小規模納稅人 ·························· 163
10.2.3 增值稅計稅方法 ················································· 164
10.3 附加稅 ········································································ 167
10.3.1 城市維護建設稅 ················································· 167
10.3.2 教育費附加和地方教育附加 ··································· 168
10.4 印花稅 ········································································ 169
10.5 企業所得稅 ·································································· 171
10.5.1 企業所得稅的含義和納稅義務人 ····························· 171
10.5.2 企業所得稅的計算 ·············································· 172
10.6 個人所得稅 ·································································· 178
10.7 房產稅 ········································································ 182
10.8 城鎮土地使用稅 ···························································· 186
第 11 章 工業企業稅務風險 ··············································· 189
11.1 稅務風險概念和類型 ······················································ 190
11.2 融資環節稅務風險和防控策略 ·········································· 190
11.3 採購環節稅務風險和防控策略 ·········································· 192
11.4 生產環節稅務風險和防控策略 ·········································· 195
11.5 銷售環節稅務風險和防控策略 ·········································· 197
11.6 其他環節稅務風險和防控策略 ·········································· 201
第 12 章 工業企業契約管理 ··············································· 205
12.1 契約管理基本概念 ························································· 206
12.2 簽約過程的契約管理 ······················································ 207
12.2.1 契約的簽訂要求和程式 ········································· 207
12.2.2 契約對方的選擇 ················································· 209
12.2.3 契約形式和內容的審查 ········································· 210
12.3 履約過程的契約管理 ······················································ 211
12.3.1 契約履行的原則 ················································· 211
12.3.2 契約履行過程的實施控制 ······································ 212
12.3.3 契約履行過程的支付管理 ······································ 213
12.4 契約的變更及解除管理 ··················································· 214
12.5 契約的歸檔管理 ···························································· 215
