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Jingdong book

商业会计（图解案例版）

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Jingdong book

商业会计（图解案例版）

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《商业会计 图解案例版》具有以下3大特点：
1.本书突出批发、零售、饮食等商业企业的特点，突破烦琐业务的重重迷雾，抽丝剥茧，层层剖析，为读者展示会计真理。
2.本书结合实例分析来解读会计，不再纠缠于会计科目的错综复杂，直接面向业务流程的来龙去脉，轻松助您对商业会计核算实务了然于胸。对于以后工作中出现的常规问题，您几乎都能在本书中得到解答。
3.本书的语言极力避免晦涩难懂的术语，语言生动简洁，深入浅出地为读者梳理专业知识。通过对本书的学习，相信您一定会对商业会计实务有一个全面、深入的了解。

Content Description

《商业会计（图解案例版）》依据最新会计准则编写，采用图表结构对知识体系进行安排，内容丰富、重点突出、清晰明了。为从事商业会计的人士提供了该岗位必须掌握的专业基础知识和业务实操技能。书中融入丰富、真实的案例，具有很强的操作性，是商业企业会计从业人员学习和参考的必备书籍。
《商业会计（图解案例版）》突出实用性的特点，应用了大量的实例来解读各部分的内容，帮助读者更直观、更容易地理解和掌握商业会计核算的要求。书中配有生动翔实的案例解析，旨在帮助读者了解商业会计核算的特殊性，将知识转化为解决问题的实际能力。
《商业会计（图解案例版）》适合商业会计从业人员自学使用，也适合大中专院校、高职高专、中职中专、培训机构的老师和学生使用。

Author Description

黄婕，女，中国，工商管理硕士研究生，中级会计师，CFP（国际金融理财师），现任职于北京农村商业银行总行。

Catalogue

第一章 会计理论基础
第一节 商业企业会计概述
第二节 会计基本假设
第三节 会计信息质量的要求
第四节 会计要素及其确认
第五节 我国企业会计核算法规体系

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

第三章 应收款项
第一节 应收票据
第二节 应收账款
第三节 预付账款
第四节 其他应收款
第五节 应收款项减值

第四章 批发业务的会计核算
第一节 商品流通的会计核算概述
第二节 批发业务中购进商品的会计核算
第三节 批发业务中商品销售的会计核算
第四节 批发业务中商品储存的会计核算
第五节 存货跌价准备的计提
第六节 批发业务中商品销售成本的计算和结转

第五章 零售业务的会计核算
第一节 零售业务概述
第二节 零售业务中商品购进的会计核算
第三节 零售业务中商品销售的会计核算
第四节 零售业务中商品储存的会计核算

第六章 饮食业务的会计核算
第一节 饮食业务概述
第二节 饮食制品原材料的核算
第三节 饮食制品成本的核算
第四节 饮食制品销售的核算

第七章 周转材料
第一节 委托加工物资
第二节 低值易耗品
第三节 包装物
第四节 存货清查

第八章 固定资产
第一节 固定资产的概念与确认
第二节 固定资产的初始计量
第三节 固定资产折旧
第四节 固定资产后续支出
第五节 固定资产处置
第六节 固定资产清查
第七节 固定资产减值

第九章 金融资产
第一节 交易性金融资产
第二节 持有至到期投资
第三节 长期股权投资

第十章 投资性房地产
第一节 投资性房地产的概念与确认
第二节 取得投资性房地产的会计核算
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
第五节 投资性房地产的处置

第十一章 无形资产和其他资产
第一节 无形资产概述
第二节 无形资产的会计核算
第三节 其他资产项目

第十二章 流动负债
第一节 负债的概念与分类
第二节 短期借款
第三节 应付票据
第四节 应付账款
第五节 应付职工薪酬
第六节 应交税费

第十三章 非流动负债
第一节 长期借款
第二节 长期债券

第十四章 或有事项
第一节 或有事项的特征
第二节 或有事项的确认和计量
第三节 或有事项会计处理原则的运用

第十五章 所有者权益
第一节 所有者权益的性质及内容
第二节 实收资本
第三节 资本公积

第十六章 期间费用与利润
第一节 期间费用的核算
第二节 利润的核算

第十七章 所得税
第一节 所得税会计概述
第二节 暂时性差异和计税基础
第三节 递延所得税资产及递延所得税负债的处理

第十八章 会计报表
第一节 会计报表概述
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 一般企业报表附注

Introduction

为了适应经济的快速发展，尽快与国际接轨，我国于2007年实施了《企业会计准则》，以加强和规范企业行为，提高企业经营管理水平和会计规范处理，促进企业的可持续发展。《企业会计准则》是一部指导性会计法规，对各部门会计的确认、计量、记录、报告全过程作出了规定，适度照顾到了一些行业特色，但《企业会计准则》无法兼顾到所有行业特殊业务的会计核算，不同行业的企业在实施《企业会计准则》的过程中，仍然需要按照所处行业的特点和管理具体化，这就对会计人员的专业能力提出了更高、更严格的要求。
商业企业是指从事商品流通的独立核算企业，其主要经济活动是流通领域中的购销存活动，所以商业企业的会计核算主要侧重于采购成本、销售成本以及商品流通费用的核算。本书以财政部颁布的《企业会计准则》《企业会计准则指南》《企业会计准则讲解》为依据，结合商业企业的特点，对商业企业会计政策的选择、会计科目的设置和使用、会计核算和处理以及相关信息的财务报告披露等都作了较为详细的介绍和论述，并以大量图表和案例来帮助读者理解与运用，使原本较为枯燥抽象的会计知识一目了然，充满趣味。读者可以更快、更好地学习到商业会计的相关知识和实务操作技能。
本书适合商业会计从业人员自学使用，也适合大中专院校、高职高专、中职中专、培训机构的老师和学生使用。本书配有教学用课件，可到中国宇航出版社网站下载，网址：www.caphbook.com。
由于时间及水平所限，书中错漏在所难免，本书使用过程中若有任何问题，请拨打电话010-88530006或发邮件至549795299@qq.com交流。最后对参与本书出版的所有朋友们表示感谢，也祝广大读者事业蒸蒸日上！
编者
2014年1月

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Brand Jingdong book
Brand Origin China

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