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作者簡介
名人/編輯推薦
目次
商品簡介
本書以一家工業企業為模型，以該企業2017年12月份所發生的全部經濟業務為物件，全景式展示了經濟業務分析、原始憑證的歸集整理、記賬憑證編寫、明細賬與總分類賬的平行登記、會計報表的編制等一系列的會計處理流程。本書所選票據、憑證、賬簿、報表，均來自于真實會計資料，流程清晰、細節準確到位，讓讀者有一種在實際工作中學習的感覺。本書非常適合需要掌握會計工作基本流程、基本賬務處理方法的人士閱讀，也適合需要提升動手實操能力、進一步提高工作效率的在職人士。
作者簡介
索曉輝，曾就職于北京中和正信會計師事務所，先后從事會計報表審計、稅務籌劃，管理咨詢等工作，2001獲得中國注冊會計師資格。現擔任多家公司的財務顧問工作，曾出版《企業會計準則實務講解》《房地產會計全流程演練》等財會類圖書多部，深受讀者喜愛。
名人/編輯推薦
專注工業企業會計特定行業特點難點、痛點一擊即破完整的會計業務流程：從原始憑證到填制記賬憑證、編制會計賬簿到生成財務報表同一家公司、在一個月所發生的74項典型經濟業務+標準化會計處理
目次
第1章企業基本情況......................................................................1
1.1企業名稱簡介........................................................................2
1.2核算體制與方法.....................................................................2
1.3財務部門的設置及人員分工...................................................2
1.4生產特點...............................................................................3
1.5內部核算制度........................................................................3
1.5.1貨幣資金核算.............................................................3
1.5.2銷售和收款................................................................4
1.5.3工資管理....................................................................4
1.5.4存貨核算....................................................................4
1.5.5固定資產....................................................................5
1.5.6無形資產....................................................................5
1.5.7金融工具....................................................................6
1.5.8應收款項....................................................................7
1.5.9長期股權投資.............................................................7
1.5.10在建工程..................................................................8
1.5.11成本與費用..............................................................8
1.5.12借款費用..................................................................9
1.5.13收入確認原則.........................................................10
1.5.14稅金及附加............................................................10
1.5.15其他.......................................................................11
第2章華明燈具股份有限公司有關會計資料................................12
2.1華明燈具股份有限公司全年資金流程情況...........................13
2.2勞務量、工時記錄...............................................................17
第3章2017年12月份發生的74項經濟業務.............................18
第4章記賬憑證的編制及相應原始憑證整理................................38
4.1會計憑證的概念...................................................................39
4.2會計憑證的作用...................................................................39
目錄
·2·
工業會計真賬實操（全流程演練版）
4.3會計憑證的種類...................................................................40
4.4原始憑證.............................................................................40
4.4.1原始憑證的種類.......................................................40
4.4.2按照填制手續及內容不同分類.................................41
4.4.3按照格式不同分類...................................................42
4.5原始憑證的基本內容...........................................................42
4.6原始憑證的填制要求...........................................................43
4.7原始憑證的審核內容...........................................................44
4.8記賬憑證.............................................................................45
4.9記賬憑證的種類...................................................................45
4.9.1按內容分類..............................................................46
4.9.2按照填列方式分類...................................................47
4.10記賬憑證的基本內容.........................................................48
4.11記賬憑證的編制要求.........................................................48
4.11.1記賬憑證編制的基本要求.......................................48
4.11.2收款憑證的編制要求..............................................49
4.11.3付款憑證的編制要求..............................................49
4.11.4轉賬憑證的編制要求..............................................50
4.12本月經濟業務相關憑證編制...............................................50
第5章登記明細賬及日記賬.......................................................124
5.1會計賬簿...........................................................................125
5.2會計賬簿的分類.................................................................126
5.2.1按用途分類............................................................126
5.2.2按賬頁格式分類.....................................................127
5.2.3按外型特征分類.....................................................128
5.3會計賬簿的基本內容.........................................................129
5.4會計賬簿的記賬規則.........................................................129
5.5日記賬...............................................................................131
5.5.1三欄式日記賬.........................................................131
5.5.2多欄式日記賬.........................................................131
5.6日記賬的登記方法.............................................................131
5.7明細分類賬........................................................................132
5.7.1三欄式明細分類賬.................................................133
·3·
5.7.2多欄式明細分類賬.................................................133
5.7.3數量金額式明細分類賬..........................................133
5.7.4橫線登記式明細分類賬..........................................133
5.8登記現金日記賬和銀行存款日記賬....................................134
5.9登記明細賬........................................................................138
5.9.1其他貨幣資金明細賬..............................................138
5.9.2交易性金融資產明細賬..........................................139
5.9.3應收票據明細賬.....................................................139
5.9.4應收賬款明細賬.....................................................140
5.9.5應收股利明細賬.....................................................141
5.9.6應收利息明細賬.....................................................141
5.9.7其他應收款明細賬.................................................142
5.9.8壞賬準備明細賬.....................................................143
5.9.9材料采購明細賬.....................................................143
5.9.10原材料明細賬.......................................................144
5.9.11庫存商品明細賬...................................................147
5.9.12發出商品明細賬...................................................148
5.9.13委托加工物資明細賬............................................149
5.9.14自制半成品明細賬...............................................149
5.9.15包裝物及低值易耗品明細賬.................................152
5.9.16可供出售金融資產明細賬.....................................155
5.9.17長期股權投資明細賬............................................155
5.9.18固定資產明細賬...................................................156
5.9.19累計折舊明細賬...................................................158
5.9.20固定資產清理明細賬............................................158
5.9.21無形資產明細賬...................................................159
5.9.22累計攤銷明細賬...................................................159
5.9.23長期待攤費用明細賬............................................160
5.9.24待處理財產損溢明細賬........................................160
5.9.25短期借款明細賬...................................................161
5.9.26應付票據明細賬...................................................162
5.9.27應付賬款明細賬...................................................162
5.9.28預收賬款明細賬...................................................163
5.9.29應付職工薪酬明細賬............................................163
目錄
·4·
工業會計真賬實操（全流程演練版）
5.9.30應交稅費明細賬...................................................165
5.9.31應付利息明細賬...................................................170
5.9.32其他應付款明細賬...............................................171
5.9.33長期借款明細賬...................................................173
5.9.34應付債券明細賬...................................................173
5.9.35實收資本明細賬...................................................174
5.9.36資本公積明細賬...................................................174
5.9.37盈余公積明細賬...................................................175
5.9.38本年利潤明細賬...................................................175
5.9.39利潤分配明細賬...................................................176
5.9.40生產成本明細賬...................................................178
5.9.41制造費用明細賬...................................................184
5.9.42主營業務收入明細賬............................................185
5.9.43其他業務收入明細賬............................................186
5.9.44公允價值變動損益明細賬.....................................187
5.9.45投資收益明細賬...................................................187
5.9.46營業外收入明細賬...............................................188
5.9.47主營業務成本明細賬............................................189
5.9.48其他業務成本明細賬............................................190
5.9.49稅金及附加明細賬...............................................191
5.9.50銷售費用明細賬...................................................191
5.9.51管理費用明細賬...................................................192
5.9.52財務費用明細賬...................................................199
5.9.53資產減值損失明細賬............................................200
5.9.54營業外支出明細賬...............................................201
5.9.55所得稅費用明細賬...............................................202
第6章編制科目匯總表..............................................................203
6.1科目匯總表概述.................................................................204
6.2編制科目匯總表.................................................................205
第7章登記總賬.........................................................................209
7.1總分類賬概述....................................................................210
7.2總分類賬的登記方法.........................................................211
·5·
7.3登記總分類賬....................................................................212
第8章編制會計報表..................................................................238
8.1財務報表...........................................................................239
8.2財務報表的分類.................................................................239
8.2.1中期和年度財務報表..............................................239
8.2.2靜態和動態財務報表..............................................240
8.2.3對外和對內財務報表..............................................240
8.2.4個別和合並財務報表..............................................241
8.3資產負債表........................................................................241
8.4利潤表...............................................................................246
8.5現金流量表........................................................................249
目錄
1.1企業名稱簡介........................................................................2
1.2核算體制與方法.....................................................................2
1.3財務部門的設置及人員分工...................................................2
1.4生產特點...............................................................................3
1.5內部核算制度........................................................................3
1.5.1貨幣資金核算.............................................................3
1.5.2銷售和收款................................................................4
1.5.3工資管理....................................................................4
1.5.4存貨核算....................................................................4
1.5.5固定資產....................................................................5
1.5.6無形資產....................................................................5
1.5.7金融工具....................................................................6
1.5.8應收款項....................................................................7
1.5.9長期股權投資.............................................................7
1.5.10在建工程..................................................................8
1.5.11成本與費用..............................................................8
1.5.12借款費用..................................................................9
1.5.13收入確認原則.........................................................10
1.5.14稅金及附加............................................................10
1.5.15其他.......................................................................11
第2章華明燈具股份有限公司有關會計資料................................12
2.1華明燈具股份有限公司全年資金流程情況...........................13
2.2勞務量、工時記錄...............................................................17
第3章2017年12月份發生的74項經濟業務.............................18
第4章記賬憑證的編制及相應原始憑證整理................................38
4.1會計憑證的概念...................................................................39
4.2會計憑證的作用...................................................................39
目錄
·2·
工業會計真賬實操（全流程演練版）
4.3會計憑證的種類...................................................................40
4.4原始憑證.............................................................................40
4.4.1原始憑證的種類.......................................................40
4.4.2按照填制手續及內容不同分類.................................41
4.4.3按照格式不同分類...................................................42
4.5原始憑證的基本內容...........................................................42
4.6原始憑證的填制要求...........................................................43
4.7原始憑證的審核內容...........................................................44
4.8記賬憑證.............................................................................45
4.9記賬憑證的種類...................................................................45
4.9.1按內容分類..............................................................46
4.9.2按照填列方式分類...................................................47
4.10記賬憑證的基本內容.........................................................48
4.11記賬憑證的編制要求.........................................................48
4.11.1記賬憑證編制的基本要求.......................................48
4.11.2收款憑證的編制要求..............................................49
4.11.3付款憑證的編制要求..............................................49
4.11.4轉賬憑證的編制要求..............................................50
4.12本月經濟業務相關憑證編制...............................................50
第5章登記明細賬及日記賬.......................................................124
5.1會計賬簿...........................................................................125
5.2會計賬簿的分類.................................................................126
5.2.1按用途分類............................................................126
5.2.2按賬頁格式分類.....................................................127
5.2.3按外型特征分類.....................................................128
5.3會計賬簿的基本內容.........................................................129
5.4會計賬簿的記賬規則.........................................................129
5.5日記賬...............................................................................131
5.5.1三欄式日記賬.........................................................131
5.5.2多欄式日記賬.........................................................131
5.6日記賬的登記方法.............................................................131
5.7明細分類賬........................................................................132
5.7.1三欄式明細分類賬.................................................133
·3·
5.7.2多欄式明細分類賬.................................................133
5.7.3數量金額式明細分類賬..........................................133
5.7.4橫線登記式明細分類賬..........................................133
5.8登記現金日記賬和銀行存款日記賬....................................134
5.9登記明細賬........................................................................138
5.9.1其他貨幣資金明細賬..............................................138
5.9.2交易性金融資產明細賬..........................................139
5.9.3應收票據明細賬.....................................................139
5.9.4應收賬款明細賬.....................................................140
5.9.5應收股利明細賬.....................................................141
5.9.6應收利息明細賬.....................................................141
5.9.7其他應收款明細賬.................................................142
5.9.8壞賬準備明細賬.....................................................143
5.9.9材料采購明細賬.....................................................143
5.9.10原材料明細賬.......................................................144
5.9.11庫存商品明細賬...................................................147
5.9.12發出商品明細賬...................................................148
5.9.13委托加工物資明細賬............................................149
5.9.14自制半成品明細賬...............................................149
5.9.15包裝物及低值易耗品明細賬.................................152
5.9.16可供出售金融資產明細賬.....................................155
5.9.17長期股權投資明細賬............................................155
5.9.18固定資產明細賬...................................................156
5.9.19累計折舊明細賬...................................................158
5.9.20固定資產清理明細賬............................................158
5.9.21無形資產明細賬...................................................159
5.9.22累計攤銷明細賬...................................................159
5.9.23長期待攤費用明細賬............................................160
5.9.24待處理財產損溢明細賬........................................160
5.9.25短期借款明細賬...................................................161
5.9.26應付票據明細賬...................................................162
5.9.27應付賬款明細賬...................................................162
5.9.28預收賬款明細賬...................................................163
5.9.29應付職工薪酬明細賬............................................163
目錄
·4·
工業會計真賬實操（全流程演練版）
5.9.30應交稅費明細賬...................................................165
5.9.31應付利息明細賬...................................................170
5.9.32其他應付款明細賬...............................................171
5.9.33長期借款明細賬...................................................173
5.9.34應付債券明細賬...................................................173
5.9.35實收資本明細賬...................................................174
5.9.36資本公積明細賬...................................................174
5.9.37盈余公積明細賬...................................................175
5.9.38本年利潤明細賬...................................................175
5.9.39利潤分配明細賬...................................................176
5.9.40生產成本明細賬...................................................178
5.9.41制造費用明細賬...................................................184
5.9.42主營業務收入明細賬............................................185
5.9.43其他業務收入明細賬............................................186
5.9.44公允價值變動損益明細賬.....................................187
5.9.45投資收益明細賬...................................................187
5.9.46營業外收入明細賬...............................................188
5.9.47主營業務成本明細賬............................................189
5.9.48其他業務成本明細賬............................................190
5.9.49稅金及附加明細賬...............................................191
5.9.50銷售費用明細賬...................................................191
5.9.51管理費用明細賬...................................................192
5.9.52財務費用明細賬...................................................199
5.9.53資產減值損失明細賬............................................200
5.9.54營業外支出明細賬...............................................201
5.9.55所得稅費用明細賬...............................................202
第6章編制科目匯總表..............................................................203
6.1科目匯總表概述.................................................................204
6.2編制科目匯總表.................................................................205
第7章登記總賬.........................................................................209
7.1總分類賬概述....................................................................210
7.2總分類賬的登記方法.........................................................211
·5·
7.3登記總分類賬....................................................................212
第8章編制會計報表..................................................................238
8.1財務報表...........................................................................239
8.2財務報表的分類.................................................................239
8.2.1中期和年度財務報表..............................................239
8.2.2靜態和動態財務報表..............................................240
8.2.3對外和對內財務報表..............................................240
8.2.4個別和合並財務報表..............................................241
8.3資產負債表........................................................................241
8.4利潤表...............................................................................246
8.5現金流量表........................................................................249
目錄
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