会计科目设置与财务处理实战详解 本书特色

本书主要介绍了会计做账应掌握的内容及工作流程，以会计核算知识为主体，适量、适度地引入企业会计经常会用到的会计核算知识，结合大量图表案例进行详细的讲解，帮助财务人员解决实际问题。本书内容丰富，实用性强。全书共分为 14 章，其中包括会计的基本知识、各会计科目的账务处理方法、各财务报表的介绍及编制方法等内容。本书比较适合中小企业财务人员在实际工作中作参考和指导用书。

会计科目设置与财务处理实战详解 内容简介

这本书以资金在企业中的流转为线索，将会计做账在企业中的运用高度概括，并详细解析账务处理方法，适合会计人员阅读。 

会计科目设置与财务处理实战详解 目录

第1章 从零开始学会计·11.1 会计概论 ...................................................................................21.1.1 会计的概念和特征 .....................................................................................21.1.2 会计的基本职能 .........................................................................................21.1.3 会计的对象和目标 .....................................................................................31.1.4 会计核算的具体内容和方法 ....................................................................41.2 会计基本假设和会计信息质量要求 ...........................................61.2.1 会计基本假设 .............................................................................................61.2.2 会计信息质量要求 .....................................................................................81.3 会计基础 .................................................................................101.3.1 权责发生制 ...............................................................................................101.3.2 收付实现制 ...............................................................................................101.4 会计准则体系 ..........................................................................111.4.1 会计准则的构成 .......................................................................................111.4.2 企业会计准则 ...........................................................................................111.4.3 小企业会计准则 .......................................................................................111.4.4 事业单位会计准则 ...................................................................................12第2章 会计要素与会计记账方法·132.1 会计要素 .................................................................................142.1.1 会计要素的含义与分类...........................................................................142.1.2 会计要素的确认 .......................................................................................152.1.3 会计要素的计量 .......................................................................................202.2 会计科目 .................................................................................222.2.1 会计科目的概念与分类...........................................................................222.2.2 会计科目的设置 .......................................................................................242.3 会计等式 .................................................................................262.3.1 会计等式的表现形式 ...............................................................................262.3.2 经济业务对会计等式的影响 ..................................................................272.4 账户 ........................................................................................ 282.4.1 账户的概念与分类 ...................................................................................292.4.2 账户的功能与结构 ...................................................................................302.4.3 账户与会计科目的关系...........................................................................312.5 会计记账方法 ..........................................................................322.5.1 会计记账方法的种类 ...............................................................................322.5.2 借贷记账法 ...............................................................................................34第3章 会计凭证和会计账簿·393.1 会计凭证概述 ..........................................................................403.1.1 会计凭证的概念与作用...........................................................................403.1.2 会计凭证的种类 .......................................................................................413.2 原始凭证 .................................................................................413.2.1 原始凭证的种类 .......................................................................................413.2.2 原始凭证的基本内容 ...............................................................................463.2.3 原始凭证的填制要求 ...............................................................................473.2.4 原始凭证的审核 .......................................................................................503.3 记账凭证 .................................................................................523.3.1 记账凭证的种类 .......................................................................................523.3.2 记账凭证的基本内容 ...............................................................................533.3.3 记账凭证的填制要求 ...............................................................................543.3.4 记账凭证的审核 .......................................................................................603.4 会计凭证的传递与保管 ...........................................................633.4.1 会计凭证的传递 .......................................................................................633.4.2 会计凭证的保管 .......................................................................................643.5 会计账簿概述 ..........................................................................673.5.1 会计账簿的概念与作用...........................................................................673.5.2 会计账簿的基本内容 ...............................................................................683.5.3 账簿登记的规则 .......................................................................................683.5.4 会计账簿与账户的关系...........................................................................703.5.5 会计账簿的种类 .......................................................................................703.5.6 会计账簿的启用与登记要求 ..................................................................723.5.7 会计账簿的格式与登记方法 ..................................................................743.6 会计账簿的更换与保管 ...........................................................833.6.1 会计账簿的更换 .......................................................................................833.6.2 会计账簿的保管 .......................................................................................833.7 对账和结账 .............................................................................843.7.1 对账 ...........................................................................................................843.7.2 结账 ...........................................................................................................893.8 错账更改 .................................................................................893.8.1 产生错账的原因 .......................................................................................903.8.2 错账的查找 ...............................................................................................913.8.3 错账更正方法1：划线更正法 ................................................................923.8.4 错账更正方法2：红字更正法 ................................................................933.8.5 错账更正方法3：补充登记法 ................................................................943.9 账务处理程序概述 ...................................................................953.9.1 账务处理程序的概念与意义 ..................................................................953.9.2 账务处理程序的种类 ...............................................................................963.9.3 记账凭证账务处理程序...........................................................................963.9.4 汇总记账凭证账务处理程序 ..................................................................973.9.5 科目汇总表账务处理程序 ......................................................................99第4章 货币资金的概念及账务处理实战·1054.1 库存现金的账务处理 .............................................................1064.1.1 现金的使用范围 .....................................................................................1064.1.2 现金的限额 .............................................................................................1074.1.3 现金管理注意事项 .................................................................................1084.1.4 账务处理之1：库存现金收入的核算 ..................................................1094.1.5 账务处理之2：库存现金支出的核算 ..................................................1104.1.6 账务处理之3：备用金的核算 ..............................................................1134.1.7 账务处理之4：库存现金的清查 ..........................................................1134.2 银行存款的账务处理 .............................................................1154.2.1 银行开户的管理 .....................................................................................1154.2.2 银行结算方式的种类 .............................................................................1154.2.3 账务处理之5：银行存款收入的核算 ..................................................1174.2.4 账务处理之6：银行存款支出的核算 ..................................................1184.2.5 账务处理之7：银行存款的清查 ..........................................................1184.3 其他货币资金的账务处理 ......................................................1204.3.1 账务处理之8：信用证保证金的账务处理 ..........................................1204.3.2 账务处理之9：银行汇票的账务处理 ..................................................1224.3.3 账务处理之10：银行本票的账务处理 ................................................1234.3.4 账务处理之11：信用卡存款的账务处理 ............................................124第5章 应收项目的概念及账务处理实战·1255.1 应收账款的账务处理 .............................................................1265.1.1 商业折扣和现金折扣 .............................................................................1265.1.2 账务处理之1：应收账款的账务处理 ..................................................1275.1.3 账务处理之2：坏账准备的账务处理 ..................................................1285.2 应收票据的账务处理 .............................................................1325.2.1 账务处理之3：应收票据入账的账务处理 ..........................................1325.2.2 账务处理之4：应收票据利息的账务处理 ..........................................1355.3 预付及其他款项的账务处理 ..................................................1355.3.1 账务处理之5：预付账款的账务处理 ..................................................1355.3.2 账务处理之6：其他应收款的账务处理 ..............................................136第6章 存货的概念及账务处理实战·1376.1 存货入账的账务处理 .............................................................1386.1.1 存货的相关科目设置 .............................................................................1386.1.2 账务处理之1：外购存货的账务处理 ..................................................1396.1.3 账务处理之2：自制存货的账务处理 ..................................................1406.1.4 账务处理之3：委托加工存货的账务处理 ..........................................1426.1.5 账务处理之4：接受捐赠存货的账务处理 ..........................................1436.1.6 账务处理之5：其他方式取得存货的账务处理 ..................................1446.2 存货发出的账务处理 .............................................................1456.2.1 账务处理方法之1：先进先出法 ..........................................................1456.2.2 账务处理方法之2：加权平均法 ..........................................................1466.2.3 账务处理方法之3：移动平均法 ..........................................................1486.2.4 账务处理方法之4：个别计价法 ..........................................................1496.3 存货期末的账务处理 .............................................................1506.3.1 账务处理之6：存货单料同到的账务处理 ..........................................1516.3.2 账务处理之7：存货单到料未到的账务处理 ......................................1516.3.3 账务处理之8：存货料到单未到的账务处理 ......................................1516.4 存货清查的账务处理 .............................................................1526.4.1 存货盘点的概述 .....................................................................................1526.4.2 存货盘点的步骤 .....................................................................................1536.4.3 账实不符的处理 .....................................................................................1546.4.4 存货盘点的实例 .....................................................................................1546.4.5 账务处理之9：存货盘盈的账务处理 ..................................................1586.4.6 账务处理之10：存货盘亏的账务处理 ................................................158第7章 固定资产的概念及账务处理实战·1617.1 固定资产的基本知识 .............................................................1627.1.1 固定资产的确定 .....................................................................................1627.1.2 固定资产的计价原则 .............................................................................1627.1.3 固定资产的增值税计价问题 ................................................................1637.1.4 固定资产的折旧 .....................................................................................1647.1.5 固定资产相关科目设置.........................................................................1687.2 固定资产的账务处理 .............................................................1687.2.1 账务处理之1：固定资产购入的账务处理 ..........................................1687.2.2 账务处理之2：固定资产折旧的账务处理 ..........................................1697.2.3 账务处理之3：固定资产减值准备的账务处理 ..................................1717.2.4 账务处理之4：固定资产处置的账务处理 ..........................................1727.3 固定资产清查的账务处理 ......................................................1727.3.1 固定资产清查方法 .................................................................................1737.3.2 固定资产清查的实例 .............................................................................1737.3.3 账务处理之5：固定资产盘盈的账务处理 ..........................................1747.3.4 账务处理之6：固定资产盘亏的账务处理 ..........................................175第8章 投资的概念及账务处理实战·1778.1 投资的基本知识 ....................................................................1788.1.1 投资的概念 .............................................................................................1788.1.2 投资的分类 .............................................................................................1788.2 交易性金融资产的账务处理 ..................................................1798.2.1 交易性金融资产的科目设置 ................................................................1798.2.2 账务处理之1：交易性金融资产的取得 ..............................................1818.2.3 账务处理之2：交易性金融资产的现金股利和利息 ..........................1818.2.4 账务处理之3：交易性金融资产的期末计量 ......................................1828.2.5 账务处理之4：交易性金融资产的处置 ..............................................1838.3 可供出售金融资产的账务处理 ...............................................1838.3.1 可供出售金融资产的科目设置 ............................................................1838.3.2 账务处理之5：可供出售金融资产的取得 ..........................................1848.3.3 账务处理之6：可供出售金融资产的计息 ..........................................1858.3.4 账务处理之7：可供出金融资产的期末计量 ......................................1868.3.5 账务处理之8：可供出金融资产的减值 ..............................................1868.3.6 账务处理之9：可供出金融资产的处置 ..............................................1868.4 长期股权投资的账务处理 ......................................................1878.4.1 长期股权投资的分类 .............................................................................1878.4.2 长期股权投资的科目设置 ....................................................................1878.4.3 账务处理之10：以现金购入的长期股权投资的账务处理 ................1888.4.4 账务处理之11：以发行权益性证券方式取得长期股权投资的账务处理 .....................................................................................1888.4.5 账务处理之12：接受投资者投入的长期股权投资的账务处理........1898.4.6 核算方法之1：使用成本法进行核算 ..................................................1908.4.7 核算方法之2：使用权益法进行核算 ..................................................1918.4.8 核算方法的转换：成本法转换为权益法 ............................................192第9章 无形资产的概念及账务处理实战·1959.1 无形资产的科目设置 .............................................................1969.2 无形资产初始计量的账务处理 ...............................................1999.2.1 账务处理之1：外购无形资产的账务处理 ..........................................1999.2.2 账务处理之2：投资者投入无形资产的账务处理 ..............................2009.2.3 账务处理之3：接受捐赠的无形资产的账务处理 ..............................2009.2.4 账务处理之4：无形资产研发阶段的账务处理 ..................................2009.3 无形资产后继支出的账务处理 ...............................................2039.3.1 账务处理之5：使用寿命不确定的无形资产减值测试的账务处理 .................................................................................................2039.3.2 账务处理之6：使用寿命有限的无形资产摊销的账务处理 ..............2059.4 无形资产处置的账务处理 ......................................................2059.4.1 账务处理之7：无形资产出租的账务处理 ..........................................2059.4.2 账务处理之8：无形资产出售的账务处理 ..........................................2069.4.3 账务处理之9：无形资产报废的账务处理 ..........................................206第10章 负债的概念及账务处理实战·20910.1 短期借款的账务处理 ...........................................................21010.1.1 账务处理之1：短期借款取得的账务处理 ........................................21010.1.2 账务处理之2：短期借款利息的账务处理 ........................................21010.1.3 账务处理之3：短期借款偿还的账务处理 ........................................21210.2 应付票据的账务处理 ...........................................................21210.2.1 账务处理之4：带息应付票据的账务处理 ........................................21310.2.2 账务处理之5：应付票据归还的账务处理 ........................................21410.2.3 账务处理之6：应付票据到期无力支付的账务处理 ........................21610.3 应付账款的账务处理 ...........................................................21710.3.1 账务处理之7：一般情况下应付账款的账务处理 ............................21710.3.2 账务处理之8：应付账款无法支付的账务处理 ................................21810.3.3 账务处理之9：现金折扣下应付账款的账务处理 ............................21910.4 预收账款的账务处理 ...........................................................21910.4.1 账务处理之10：一般预收账款的账务处理 ......................................22010.4.2 账务处理之11：不单设“预收账款”科目的账务处理 ..................22110.5 应付职工薪酬的账务处理 ....................................................22210.5.1 账务处理之12：货币性职工薪酬的账务处理 ..................................22210.5.2 账务处理之13：非货币性职工薪酬的账务处理 ..............................22510.6 账务处理之14：应付股利的账务处理 .................................22910.7 账务处理之15：应付利息的账务处理 .................................23010.8 账务处理之16：其他应付款的账务处理 ..............................23110.9 账务处理之17：长期借款的账务处理 .................................23310.10 账务处理之18：长期应付款的账务处理 ............................236第11章 税费的概念及账务处理实战·23711.1 应交增值税的账务处理 .......................................................23811.1.1 账务处理之1：小规模纳税人增值税的账务处理 ............................23811.1.2 账务处理之2：一般纳税人增值税的账务处理 ................................24011.2 应交消费税的账务处理 .......................................................24711.2.1 征收方式 ...............................................................................................24711.3.2 账务处理之3：销售应税消费品 ........................................................24811.2.3 账务处理之4：自产自销应税消费品 ................................................24811.2.4 账务处理之5：委托加工应税消费品 ................................................24911.2.5 账务处理之6：进口应税消费品 ........................................................25011.3 应交营业税的账务处理  ....................................................25111.3.1 账务处理之7：提供应税劳务的营业税 ............................................25111.3.2 账务处理之8：销售不动产的营业税 ................................................25211.3.3 账务处理之9：转让无形资产的营业税 ............................................25311.4 应交资源税的账务处理 .......................................................25411.4.1 账务处理之10：销售应税产品的资源税 ..........................................25411.4.2 账务处理之11：自产自用应税产品的资源税 ..................................25511.4.3 账务处理之12：减免的资源税 ..........................................................25511.5 账务处理之13：应交城市维护建设税和教育费附加的账务处理 .............................................................................25611.6 账务处理之14：应交企业所得税的账务处理 .......................25811.7 账务处理之15：应交个人所得税的账务处理 .......................259第12章 所有者权益的概念及账务处理实战·26112.1 实收资本的账务处理 ...........................................................26212.1.1 账务处理之1：投入资本 ....................................................................26212.1.2 账务处理之2：公积金转增资本 ........................................................26212.1.3 账务处理之3：股票股利增加资本 ....................................................26312.1.4 账务处理之4：债务转为资本 ............................................................26412.1.5 账务处理之5：实收资本的减少 ........................................................26412.2 资本公积的账务处理 ...........................................................26512.2.1 账务处理之6：资本溢价或股本溢价 ................................................26512.2.2 账务处理之7：其他资本公积 ............................................................26612.3 留存收益的账务处理 ...........................................................26712.3.1 账务处理之8：提取盈余公积 ............................................................26812.3.2 账务处理之9：盈余公积弥补亏损 ....................................................26812.3.3 账务处理之10：盈余公积转增资本 ..................................................26912.3.4 账务处理之11：盈余公积发放现金股利或利润 ..............................27012.4 未分配利润的账务处理 .......................................................271第13章 收入、费用和利润的概念及账务处理实战·27313.1 收入的账务处理 ..................................................................27413.1.1 收入的种类 ...........................................................................................27413.1.2 收入的确认与计量 ...............................................................................27513.1.3 账务处理之1：一般销售的核算 ........................................................27613.1.4 账务处理之2：现金折扣、商业折扣、销售折让的核算 ................27713.1.5 账务处理之3：销售退回的核算 ........................................................27813.1.6 账务处理之4：分期收款的核算 ........................................................27913.1.7 账务处理之5：代销商品的核算 ........................................................28113.1.8 账务处理之6：预收款销售商品的核算 ............................................28513.1.9 账务处理之7：其他特殊交易的核算 ................................................28613.2 劳务收入的账务处理 ...........................................................28713.2.1 账务处理之8：在同一会计年度内开始并完成的劳务收入的确认 ..........................................................................................28713.2.2 账务处理之9：在不同会计年度内开始并完成的劳务收入的确认 ...........................................................................................28813.2.3 账务处理之10：混合销售收入的确认 ..............................................29013.2.4 账务处理之11：特殊劳务收入的确认 ..............................................29113.3 费用的账务处理 ..................................................................29213.3.1 账务处理之12：主营业务成本 ..........................................................29313.3.2 账务处理之13：其他业务支出 ..........................................................29313.3.3 账务处理之14：营业税金及附加 ......................................................29413.3.4 账务处理之15：销售费用 ..................................................................29413.3.5 账务处理之16：管理费用 ..................................................................29513.3.6 账务处理之17：财务费用 ..................................................................29713.4 利润的账务处理 ..................................................................29913.4.1 相关名词 ...............................................................................................29913.4.2 账务处理之18：本年利润核算 ..........................................................301第14章 账务处理的成果展示：财务报告·30314.1 财务报告的内容及作用 .......................................................30414.1.1 财务报告的内容 ...................................................................................30414.1.2 财务报告的作用 ...................................................................................30414.2 资产负债表的编制 ...............................................................30514.2.1 认识资产负债表 ...................................................................................30614.2.2 资产负债表的编制方法.......................................................................30814.2.3 实例分析 ...............................................................................................30914.3 利润表的编制 ......................................................................31214.3.1 认识利润表 ...........................................................................................31214.3.2 利润表的编制方法 ...............................................................................31414.3.3 实例分析 ...............................................................................................31514.4 现金流量表的编制 ...............................................................31614.4.1 认识现金流量表 ...................................................................................31614.4.2 现金流量表主表的编制.......................................................................31914.4.3 现金流量表补充资料的编制 ..............................................................32114.4.4 实例分析 ...............................................................................................32514.5 所有者权益变动表 ...............................................................32814.5.1 所有者权益变动表的含义 ..................................................................32814.5.2 所有者权益变动表的结构 ..................................................................32914.5.3 所有者权益变动表的编制 ..................................................................331

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