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Jingdong book

高等财经院校精品课程系列教材：中级财务会计学

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Jingdong book

高等财经院校精品课程系列教材：中级财务会计学

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《高等财经院校精品课程系列教材：中级财务会计学》是高等财经院校精品课程系列教材。会计学的内容较多，当前国际上流行将会计学划分为初级会计学、中级会计学和高级会计学。初级会计学主要阐述会计学的基本原理和基本方法，中级会计学主要阐述会计主体一般交易和事项业务的账务处理原理及方法，高级会计学主要阐述会计主体特殊或复杂交易和事项业务的账务处理原理及方法。《高等财经院校精品课程系列教材：中级财务会计学》虽然定名为《中级财务会计学》，但其阐述的主要内容仍然是财务会计的基本理论和方法。财务会计作为会计的重要组成部分，是一个以会计准则为标准的财务信息生成系统。
Content Description

会计学的内容较多，当前国际上流行将会计学划分为初级会计学、中级会计学和高级会计学。初级会计学主要阐述会计学的基本原理和基本方法，中级会计学主要阐述会计主体一般交易和事项业务的账务处理原理及方法，高级会计学主要阐述会计主体特殊或复杂交易和事项业务的账务处理原理及方法。但无论是初级会计学、中级会计学还是高级会计学，其阐述内容都是以财务会计的理论和方法为主要内容。会计的理论和方法最主要和最重要的仍然是财务会计的理论及方法。无论是国际会计准则、其他国家的会计准则，还是中国的会计准则，其实就是财务会计准则。因此，《高等财经院校精品课程系列教材：中级财务会计学》虽然定名为《中级财务会计学》，但其阐述的主要内容仍然是财务会计的基本理论和方法。财务会计作为会计的重要组成部分，是一个以会计准则为标准的财务信息生成系统。
Catalogue

第一章 导论
第一节 财务会计的基本特征
第二节 财务会计的概念架构
第三节 财务会计的模式架构

第二章 货币资金
第一节 货币资金概述
第二节 库存现金
第三节 银行存款
第四节 其他货币资金

第三章 应收及预付款项
第一节 应收票据
第二节 应收账款
第三节 坏账损失
第四节 预付账款及其他应收款
第五节 应收债权出售和融资

第四章 存货
第一节 存货概述
第二节 存货的取得
第三节 存货的发出
第四节 存货核算的简化方法
第五节 存货的期末计量
第六节 存货的清查

第五章 投资
第一节 投资概述
第二节 短期投资
第三节 长期债权投资
第四节 长期股权投资
第五节 长期投资减值准备

第六章 固定资产
第一节 固定资产概述
第二节 固定资产的取得
第三节 固定资产折旧
第四节 固定资产改良和修理
第五节 固定资产处置
第六节 固定资产减值
第七节 固定资产的清查

第七章 无形资产及其他资产
第一节 无形资产
第二节 其他资产

第八章 流动负债
第一节 流动负债概述
第二节 偿付金额确定的流动负债
第三节 偿付金额视经营情况而定的流动负债
第四节 或有负债

第九章 长期负偾
第一节 长期负债概述
第二节 长期应付债券
第三节 其他长期负债

第十章 所有者权益
第一节 所有者权益概述
第二节 股本
第三节 资本公积
第四节 留存收益

第十一章 费用
第一节 费用概述
第二节 成本
第三节 主营业务税金及附加
第四节 其他业务支出
第五节 期间费用

第十二章 收入和利润
第一节 收入的概念及分类
第二节 商品销售收入
第三节 提供劳务收入
第四节 让渡资产使用权收入
第五节 建造合同收入
第六节 利润的形成
第七节 利润分配

第十三章 财务会计报告
第一节 财务会计报告概述
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 财务会计报表编制综合举例
第七节 财务报表附注
第八节 中期财务报告
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