《2016年會計專業技術資格考試輔導教材：初級會計實務》是2015年12月清華大學出版社出版的圖書，作者是吳瓊。
基本介紹
- 中文名：2016年會計專業技術資格考試輔導教材：初級會計實務
- 作者：吳瓊
- 出版社：清華大學出版社
- 出版時間：2015年12月
- 定價：49 元
- ISBN：9787302422617
內容簡介,圖書目錄,
內容簡介
現今社會，考會計職稱的人越來越多，因為有了相應的職稱，就意味著獲得更多的工作機會。比如許多國企的工資都是和職稱掛鈎的，如果沒有中級會計職稱就不能擔任公司的財務總監。據統計，2015年參加會計職稱考試的人有200多萬人，而通過率僅在20%左右，可見考試難度之大。
為幫助考生全面理解和掌握考試大綱的內容，更好地複習備考，我們組織專家按照考試大綱的要求編寫了《初級會計實務》《經濟法基礎》《中級會計實務》《財務管理》《經濟法》的輔導教材，作為指導考生學習之用。
圖書目錄
第一章 資產
考情分析·································· 1
重點考點精講······························ 2
1.1 貨幣資金 ······························2
1.2 應收及預付款項 ·····························4
1.3 交易性金融資產 ·····························8
1.4 存貨 ·······································11
1.5 持有至到期投資 ·····························20
1.6 長期股權投資 ·······························23
1.7 可供出售金融資產 ···························28
1.8 固定資產和投資性房地產 ·····················31
1.9 無形資產及其他資產 ·························42
歷年真題精選 ·································· 45
第二章 負債
考情分析·····································58
重點考點精講································ 58
2.1 短期借款 ·································58
2.2 應付及預收款項 ···························60
2.3 應付職工薪酬 ·····························63
2.4 應交稅費 ·································67
2.5 應付股利及其他應付款 ·····················74
2.6 長期借款 ·································76
2.7 應付債券及長期應付款 ·····················78
歷年真題精選 ································ 80
第三章 所有者權益
考情分析····································· 88
重點考點精講································· 88
3.1 實收資本 ·································88
3.2 資本公積 ·································91
3.3 留存收益 ·································96
歷年真題精選 ································ 98
第四章 收入
考情分析········································ 100
重點考點精講··················································· 100
4.1 銷售商品收入 ·····················································100
4.2 提供勞務收入 ····················································106
4.3 讓渡資產使用權收入 ···········································109
歷年真題精選 ···················································· 111
第五章 費用
考情分析···························································· 114
重點考點精講··················································· 114
5.1 營業成本 ····························································114
5.2 營業稅金及附加 ················································116
5.3 期間費用 ························································118
歷年真題精選 ················································· 122
第六章 利潤
考情分析······················································· 127
重點考點精講·················································· 127
6.1 營業外收支 ······················································127
6.2 所得稅費用 ······················································130
6.3 本年利潤 ·························································132
歷年真題精選 ················································· 136
第七章 財務報告
考情分析························································ 139
重點考點精講·················································· 139
7.1 財務報告概述 ····················································139
7.2 資產負債表 ·······················································141
7.3 利潤表 ·····························································149
7.4 現金流量表 ·······················································155
7.5 所有者權益變動表 ···············································163
7.6 附註 ································································167
7.7 綜合舉例 ··························································168
歷年真題精選 ················································· 170
第八章 產品成本核算
考情分析·························································· 180
重點考點精講···················································· 180
8.1 成本核算的要求和一般程式 ····································180
8.2 成本核算對象和成本項目 ·······································183
8.3 要素費用的歸集和分配 ··········································184
8.4 生產費用在完工產品和在產品之間的歸集和分配 ·········191
歷年真題精選 ··················································· 196
第九章 產品成本計算與分析
考情分析················· ··········································202
重點考點精講····················································· 202
9.1 產品成本計算方法概述 ···········································202
9.2 產品成本計算的品種法 ···········································204
9.3 產品成本計算的分批法 ···········································206
9.4 產品成本計算的分步法 ···········································209
9.5 產品成本計算方法的綜合運用 ··································212
9.6 產品成本分析 ·······················································214
歷年真題精選 ···················································· 220
第十章 事業單位會計基礎
考情分析···························································· 222
重點考點精講······················································ 222
10.1 事業單位會計概述 ·················································222
10.2 資產和負債 ··························································226
10.3 淨資產 ··································································238
10.4 收入和支出 ····························································242
10.5 財務報告 ·······························································247
歷年真題精選 ······················································· 249
初級會計實務 模擬試卷··········································· 253
初級會計實務 模擬試卷答案····································· 262
