工业企业全流程财税处理（会计核算＋政策解析＋税务处理）

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工业企业全流程财税处理（会计核算＋政策解析＋税务处理）

工业企业全流程财税处理（会计核算＋政策解析＋税务处理）

$42.00

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产品特色

编辑推荐

◆ 突出流程。根据工业企业经营业务的特点，突出工业企业会计核算，适合零基础的读者，实现从“零”到“一”的飞跃。◆ 实操性强。针对具体业务进行会计账务处理，根据日常业务逐笔编制会计分录，使读者正确应用会计科目，处理企业日常业务。◆ 图文并茂。本书用大量的案例展现工业企业经营业务，尽量采用图、表形式呈现，易于阅读。?

 
内容简介

本书依据zui新的会计准则与税法、根据工业企业生产流程编写，以工业会计与税务核算为主，详细地介绍了工业企业资产、产品成本、费用、利润及税费的核算。内容涵盖工业企业会计基础、工业企业预算管理、企业收入的核算、企业往来款项的核算、存货的核算、固定资产的核算、无形资产的核算、企业长短期结款的核算、企业应交税费的核算、企业期间费用的核算、一般纳税人产品成本归集与分配的核算、产品成本计算方法、期末利润结转与分配、财务报表的编制等。全书采用大量图、表形式呈现，图文并茂，易于阅读。本书适合会计专业的学生、会计人员、税务人员，以及打算从事会计工作的非财务专业的读者学习使用。?

作者简介

孙慧杰，中国注册会计师，中级会计师。就职于某大型国企，从事财务管理工作，熟练掌握会计政策，积累了丰富的实务经验。主要研究方向：企业内部控制、财务监察等。会计真账实操训练营 ，由多名工作在一线作者组成，基本为高级会计师、注册会计师等，熟悉行业经营流程，精通会计核算与财报编制，熟悉税法及其在实务中的运用。孙慧杰，中国注册会计师，中级会计师。就职于某大型国企，从事财务管理工作，熟练掌握会计政策，积累了丰富的实务经验。主要研究方向：企业内部控制、财务监察等。?

目　　录
章工业企业会计基础节什么是工业企业/00第二节工业企业会计/00一、工业企业产品生产流程/00二、工业会计核算基础与工作流程/00第三节工业企业会计要素/00一、会计要素的特征与确认/00二、会计要素之间的关系/00第四节会计科目与会计账户/00一、会计科目/00二、会计账户/00第二章工业企业预算管理节为什么要做预算/0一、预算分类/0二、编制预算前的准备工作/0三、预算工作的机构/0四、工业企业要建立全面预算体系/0第二节全面预算的编制方法/0一、增量预算法与零基预算法/0二、概率预算法/0三、固定预算法与弹性预算法/0四、定期预算法和滚动预算法/0第三节日常业务预算/0一、销售预算 /0二、生产预算 /0三、直接原料预算 /0四、直接人工预算/0五、制造费用预算 /0六、产品成本预算/0七、营业与管理费用预算/0八、财务预算/0第三章企业收入的核算节如何确认收入/0一、新收入准则核算哪些业务/0二、确认收入的五重奏：“五步法”模型/0第二节如何识别合同/0一、合同的形式/0二、合同成立的时间/0第三节履约义务的识别/0一、履约义务/0二、履约进度/0第四节如何确认交易价格/0一、估计数/0二、分摊可变对价/0第五节将交易价格分摊至各单项履约义务/0一、分摊的一般原则/0二、特殊分析方法/0三、存在重大融资成分的会计处理/0第四章企业往来款项的核算节应收账款/0一、应收账款科目的具体运用/0二、应收账款的账务处理/0三、销售退回的会计处理/0第二节应收票据/0一、应收票据科目的具体运用/0二、应收票据取得的会计处理/0三、应收票据贴现的会计处理/0第三节合同资产/0一、合同资产科目的具体运用/0二、合同资产的账务处理/0第四节其他应收款/0一、其他应收款的核算范围/0二、其他应收款科目的具体运用/0第五节应收款项减值/0一、坏账准备的账务处理/0二、坏账准备科目的具体运用/0第六节应付票据/0一、应付票据科目的具体运用/0二、应付票据的核算/0第七节合同负债/0一、合同负债科目的具体运用/0二、合同负债的核算/0第八节应付账款核算/0第五章存货的核算节存货概述/0一、存货的确认和计量/0二、存货计价方法/0第二节原 材 料/0一、原材料的分类与核算/0二、采用实际成本法核算的账务处理/0三、采用计划成本法核算的账务处理/0四、原材料支出的汇总核算/0第三节库存商品/0一、库存商品科目的具体运用/0二、库存商品的核算/0第四节周转材料/一、周转材料科目的具体运用/二、周转材料的账务处理/第五节委托加工物资/一、委托加工物资的成本与税务处理/二、委托加工物资科目的具体运用/第六章固定资产的核算节固定资产/第二节固定资产初始计量/一、外购固定资产的账务处理/二、自行建造固定资产的账务处理/三、出包方式建造固定资产的账务处理/第三节固定资产折旧方法/一、年限平均法/二、工作量法/三、双倍余额递减法/四、年数总和法/五、固定资产折旧的核算/第四节固定资产的后续支出/第五节固定资产的期末计量/一、固定资产清查的核算/二、固定资产减值的核算/第六节固定资产的处置/第七章无形资产的核算节无形资产科目的具体运用/第二节无形资产的摊销/第三节无形资产的处置/第八章借款的核算节长期借款/一、长期借款科目的具体运用/二、长期借款的核算/第二节长期应付款/一、长期应付款科目的具体运用/二、长期应付款的核算/第三节短期借款/一、取得短期借款/二、短期借款科目的具体运用/第九章应交税费的核算节应交增值税会计科目总账及明细账的设置/一、应交税费二级会计科目的设置/二、增值税检查调整的会计处置/第二节应交增值税的核算/一、增值税税率/二、增值税发票管理/三、一般纳税人增值税进项税额/四、一般业务增值税进项税额的实务操作/五、购入固定资产的增值税会计处理/六、不能直接认定进项税额的实务操作/七、接受投资、捐赠以及债务重组进项税额的会计处理/八、接受应税劳务的增值税会计处理/九、货物非正常损失及改变用途的增值税会计处理/十、非应税项目或免税项目的增值税会计处理/十一、兼营进项税额无法划分的/十二、超期无法认证抵扣的进项税额/第三节增值税销项税额/一、当期销项税额的确定/二、增值税销项税额的账务处理/三、税款缴纳/四、一般计税方法的计算/五、特殊计税方法的计算/第四节增值税优惠政策/一、期末留抵税额退税的会计处理/二、增值税减免税款的会计处理/三、小微企业免征增值税的会计处理/第五节纳税申报/一、一般纳税人纳税申报/二、财务报表相关项目列示/三、小规模纳税人纳税申报/第六节消 费 税/一、税目和税率/二、消费税组成计税价格/第七节城市维护建设税/第八节教育费附加/第九节印 花 税/第十节企业所得税/一、企业所得税要素/二、收入的确定/三、准予扣除的项目/四、部分税收优惠政策/第十一节纳税调整与申报/一、资产的计税基础/二、负债的计税基础/三、当期所得税的计算/第十二节个人所得税/一、专项附加扣除项目/二、税率/三、年度汇算/第十章期间费用的核算节销售费用/一、销售费用科目的具体运用/二、销售费用的核算/第二节管理费用/一、管理费用科目的具体运用/二、管理费用的核算/第三节财务费用 /一、财务费用科目的具体运用/二、财务费用的核算/第十一章一般纳税人产品成本归集与分配的核算节一般纳税人成本的分类与核算程序/一、成本的分类/二、成本核算的一般程序/第二节成本核算的账户设置/一、“生产成本”账户/二、“制造费用”账户/三、“废品损失”账户/第三节辅助生产费用的分配方法/第四节材料、燃料、动力的归集和分配/第五节职工薪酬的归集和分配/一、应付职工薪酬的具体运用/二、应付职工薪酬的核算/第六节制造费用的归集/一、制造费用分配的标准/二、制造费用的核算/第七节完工产品和在产品费用的分配/第八节废品损失的核算/第九节停工损失的核算/第十二章产品成本计算方法节品 种 法/一、品种法的特点与核算程序/二、品种法下产品成本计算/第二节分 批 法/一、分批法的特点/二、分批法成本核算的一般程序/第三节分 步 法/一、分步法的特点/二、分步法成本核算的一般程序/第十三章期末利润结转与分配节利润结转/一、本年利润科目的具体运用/二、期末结转账务处理/第二节留存收益和利润分配/一、留存收益的组成/二、留存收益的账务处理/第十四章财务报表的编制节资产负债表/一、资产负债表项目变化/二、根据总账科目的余额填列/三、根据有关明细科目的余额计算填列/四、根据总账科目和明细账科目的余额分析计算填列/五、根据有关科目余额减去其备抵科目余额后的净额填列/六、综合运用上述填列方法分析填列/七、资产项目填列方法/八、负债项目填列方法/九、所有者权益项目填列方法/十、资产负债表编制案例/第二节利 润 表/一、利润表概述/二、利润表编制案例/第三节现金流量表/一、现金流量表概述/二、经营活动产生的现金流量项目计算/三、投资活动产生的现金流量项目计算/四、筹资活动产生的现金流量有关项目的计算/五、汇率变动对现金及现金等价物的影响/六、现金流量表编制案例/第四节所有者权益变动表/一、所有者权益变动表的编制/二、所有者权益变动表案例/参考文献?
前　　言

工业经营有其行业特色，要想做一名业务型的会计，一定要熟悉工业企业的经营模式。依据《企业会计准则》规范财务管理，及时进行账务处理与纳税申报工作。工业企业生产过程较为复杂，其生产经营过程包括采购、生产和销售三个阶段。在采购阶段，企业外购原材料及动力，要支付货款及相应的税费，往来单位结算是主要的会计业务；在生产阶段，生产产品需要消耗原料、人工、动力费等成本费用，需要将这些成本费用进行分类、归集与分配；在销售阶段，卖出产品并收回资金，要缴纳增值税、教育费附加等，以及与购买企业之间的结算业务。月底结转成本费用，计算当期利润并预缴企业所得税等。会计核算固然重要，但税务处理也不容忽视，财务人员应熟读近几年财政部、国家税务总局出台的 “减税降负”政策文件，这些文件针对研发费用税前加计扣除、增值税期末留抵退税政策、增值税小规模纳税人减免增值税、个人所得税等均有优惠政策，书中有具体的介绍与会计核算的方法。?

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产品特色

编辑推荐

◆ 突出流程。根据工业企业经营业务的特点，突出工业企业会计核算，适合零基础的读者，实现从“零”到“一”的飞跃。◆ 实操性强。针对具体业务进行会计账务处理，根据日常业务逐笔编制会计分录，使读者正确应用会计科目，处理企业日常业务。◆ 图文并茂。本书用大量的案例展现工业企业经营业务，尽量采用图、表形式呈现，易于阅读。?

 
内容简介

本书依据zui新的会计准则与税法、根据工业企业生产流程编写，以工业会计与税务核算为主，详细地介绍了工业企业资产、产品成本、费用、利润及税费的核算。内容涵盖工业企业会计基础、工业企业预算管理、企业收入的核算、企业往来款项的核算、存货的核算、固定资产的核算、无形资产的核算、企业长短期结款的核算、企业应交税费的核算、企业期间费用的核算、一般纳税人产品成本归集与分配的核算、产品成本计算方法、期末利润结转与分配、财务报表的编制等。全书采用大量图、表形式呈现，图文并茂，易于阅读。本书适合会计专业的学生、会计人员、税务人员，以及打算从事会计工作的非财务专业的读者学习使用。?

作者简介

孙慧杰，中国注册会计师，中级会计师。就职于某大型国企，从事财务管理工作，熟练掌握会计政策，积累了丰富的实务经验。主要研究方向：企业内部控制、财务监察等。会计真账实操训练营 ，由多名工作在一线作者组成，基本为高级会计师、注册会计师等，熟悉行业经营流程，精通会计核算与财报编制，熟悉税法及其在实务中的运用。孙慧杰，中国注册会计师，中级会计师。就职于某大型国企，从事财务管理工作，熟练掌握会计政策，积累了丰富的实务经验。主要研究方向：企业内部控制、财务监察等。?

目　　录
章工业企业会计基础节什么是工业企业/00第二节工业企业会计/00一、工业企业产品生产流程/00二、工业会计核算基础与工作流程/00第三节工业企业会计要素/00一、会计要素的特征与确认/00二、会计要素之间的关系/00第四节会计科目与会计账户/00一、会计科目/00二、会计账户/00第二章工业企业预算管理节为什么要做预算/0一、预算分类/0二、编制预算前的准备工作/0三、预算工作的机构/0四、工业企业要建立全面预算体系/0第二节全面预算的编制方法/0一、增量预算法与零基预算法/0二、概率预算法/0三、固定预算法与弹性预算法/0四、定期预算法和滚动预算法/0第三节日常业务预算/0一、销售预算 /0二、生产预算 /0三、直接原料预算 /0四、直接人工预算/0五、制造费用预算 /0六、产品成本预算/0七、营业与管理费用预算/0八、财务预算/0第三章企业收入的核算节如何确认收入/0一、新收入准则核算哪些业务/0二、确认收入的五重奏：“五步法”模型/0第二节如何识别合同/0一、合同的形式/0二、合同成立的时间/0第三节履约义务的识别/0一、履约义务/0二、履约进度/0第四节如何确认交易价格/0一、估计数/0二、分摊可变对价/0第五节将交易价格分摊至各单项履约义务/0一、分摊的一般原则/0二、特殊分析方法/0三、存在重大融资成分的会计处理/0第四章企业往来款项的核算节应收账款/0一、应收账款科目的具体运用/0二、应收账款的账务处理/0三、销售退回的会计处理/0第二节应收票据/0一、应收票据科目的具体运用/0二、应收票据取得的会计处理/0三、应收票据贴现的会计处理/0第三节合同资产/0一、合同资产科目的具体运用/0二、合同资产的账务处理/0第四节其他应收款/0一、其他应收款的核算范围/0二、其他应收款科目的具体运用/0第五节应收款项减值/0一、坏账准备的账务处理/0二、坏账准备科目的具体运用/0第六节应付票据/0一、应付票据科目的具体运用/0二、应付票据的核算/0第七节合同负债/0一、合同负债科目的具体运用/0二、合同负债的核算/0第八节应付账款核算/0第五章存货的核算节存货概述/0一、存货的确认和计量/0二、存货计价方法/0第二节原 材 料/0一、原材料的分类与核算/0二、采用实际成本法核算的账务处理/0三、采用计划成本法核算的账务处理/0四、原材料支出的汇总核算/0第三节库存商品/0一、库存商品科目的具体运用/0二、库存商品的核算/0第四节周转材料/一、周转材料科目的具体运用/二、周转材料的账务处理/第五节委托加工物资/一、委托加工物资的成本与税务处理/二、委托加工物资科目的具体运用/第六章固定资产的核算节固定资产/第二节固定资产初始计量/一、外购固定资产的账务处理/二、自行建造固定资产的账务处理/三、出包方式建造固定资产的账务处理/第三节固定资产折旧方法/一、年限平均法/二、工作量法/三、双倍余额递减法/四、年数总和法/五、固定资产折旧的核算/第四节固定资产的后续支出/第五节固定资产的期末计量/一、固定资产清查的核算/二、固定资产减值的核算/第六节固定资产的处置/第七章无形资产的核算节无形资产科目的具体运用/第二节无形资产的摊销/第三节无形资产的处置/第八章借款的核算节长期借款/一、长期借款科目的具体运用/二、长期借款的核算/第二节长期应付款/一、长期应付款科目的具体运用/二、长期应付款的核算/第三节短期借款/一、取得短期借款/二、短期借款科目的具体运用/第九章应交税费的核算节应交增值税会计科目总账及明细账的设置/一、应交税费二级会计科目的设置/二、增值税检查调整的会计处置/第二节应交增值税的核算/一、增值税税率/二、增值税发票管理/三、一般纳税人增值税进项税额/四、一般业务增值税进项税额的实务操作/五、购入固定资产的增值税会计处理/六、不能直接认定进项税额的实务操作/七、接受投资、捐赠以及债务重组进项税额的会计处理/八、接受应税劳务的增值税会计处理/九、货物非正常损失及改变用途的增值税会计处理/十、非应税项目或免税项目的增值税会计处理/十一、兼营进项税额无法划分的/十二、超期无法认证抵扣的进项税额/第三节增值税销项税额/一、当期销项税额的确定/二、增值税销项税额的账务处理/三、税款缴纳/四、一般计税方法的计算/五、特殊计税方法的计算/第四节增值税优惠政策/一、期末留抵税额退税的会计处理/二、增值税减免税款的会计处理/三、小微企业免征增值税的会计处理/第五节纳税申报/一、一般纳税人纳税申报/二、财务报表相关项目列示/三、小规模纳税人纳税申报/第六节消 费 税/一、税目和税率/二、消费税组成计税价格/第七节城市维护建设税/第八节教育费附加/第九节印 花 税/第十节企业所得税/一、企业所得税要素/二、收入的确定/三、准予扣除的项目/四、部分税收优惠政策/第十一节纳税调整与申报/一、资产的计税基础/二、负债的计税基础/三、当期所得税的计算/第十二节个人所得税/一、专项附加扣除项目/二、税率/三、年度汇算/第十章期间费用的核算节销售费用/一、销售费用科目的具体运用/二、销售费用的核算/第二节管理费用/一、管理费用科目的具体运用/二、管理费用的核算/第三节财务费用 /一、财务费用科目的具体运用/二、财务费用的核算/第十一章一般纳税人产品成本归集与分配的核算节一般纳税人成本的分类与核算程序/一、成本的分类/二、成本核算的一般程序/第二节成本核算的账户设置/一、“生产成本”账户/二、“制造费用”账户/三、“废品损失”账户/第三节辅助生产费用的分配方法/第四节材料、燃料、动力的归集和分配/第五节职工薪酬的归集和分配/一、应付职工薪酬的具体运用/二、应付职工薪酬的核算/第六节制造费用的归集/一、制造费用分配的标准/二、制造费用的核算/第七节完工产品和在产品费用的分配/第八节废品损失的核算/第九节停工损失的核算/第十二章产品成本计算方法节品 种 法/一、品种法的特点与核算程序/二、品种法下产品成本计算/第二节分 批 法/一、分批法的特点/二、分批法成本核算的一般程序/第三节分 步 法/一、分步法的特点/二、分步法成本核算的一般程序/第十三章期末利润结转与分配节利润结转/一、本年利润科目的具体运用/二、期末结转账务处理/第二节留存收益和利润分配/一、留存收益的组成/二、留存收益的账务处理/第十四章财务报表的编制节资产负债表/一、资产负债表项目变化/二、根据总账科目的余额填列/三、根据有关明细科目的余额计算填列/四、根据总账科目和明细账科目的余额分析计算填列/五、根据有关科目余额减去其备抵科目余额后的净额填列/六、综合运用上述填列方法分析填列/七、资产项目填列方法/八、负债项目填列方法/九、所有者权益项目填列方法/十、资产负债表编制案例/第二节利 润 表/一、利润表概述/二、利润表编制案例/第三节现金流量表/一、现金流量表概述/二、经营活动产生的现金流量项目计算/三、投资活动产生的现金流量项目计算/四、筹资活动产生的现金流量有关项目的计算/五、汇率变动对现金及现金等价物的影响/六、现金流量表编制案例/第四节所有者权益变动表/一、所有者权益变动表的编制/二、所有者权益变动表案例/参考文献?
前　　言

工业经营有其行业特色，要想做一名业务型的会计，一定要熟悉工业企业的经营模式。依据《企业会计准则》规范财务管理，及时进行账务处理与纳税申报工作。工业企业生产过程较为复杂，其生产经营过程包括采购、生产和销售三个阶段。在采购阶段，企业外购原材料及动力，要支付货款及相应的税费，往来单位结算是主要的会计业务；在生产阶段，生产产品需要消耗原料、人工、动力费等成本费用，需要将这些成本费用进行分类、归集与分配；在销售阶段，卖出产品并收回资金，要缴纳增值税、教育费附加等，以及与购买企业之间的结算业务。月底结转成本费用，计算当期利润并预缴企业所得税等。会计核算固然重要，但税务处理也不容忽视，财务人员应熟读近几年财政部、国家税务总局出台的 “减税降负”政策文件，这些文件针对研发费用税前加计扣除、增值税期末留抵退税政策、增值税小规模纳税人减免增值税、个人所得税等均有优惠政策，书中有具体的介绍与会计核算的方法。?

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