新会计准则下商品流通企业会计实务(第7版) 下载 pdf 百度网盘 epub 免费 2025 电子书 mobi 在线

新会计准则下商品流通企业会计实务(第7版)精美图片
》新会计准则下商品流通企业会计实务(第7版)电子书籍版权问题 请点击这里查看《

新会计准则下商品流通企业会计实务(第7版)书籍详细信息

  • ISBN:9787121392740
  • 作者:暂无作者
  • 出版社:暂无出版社
  • 出版时间:2020-08
  • 页数:暂无页数
  • 价格:74.90
  • 纸张:胶版纸
  • 装帧:平装-胶订
  • 开本:16开
  • 语言:未知
  • 丛书:暂无丛书
  • TAG:暂无
  • 豆瓣评分:暂无豆瓣评分
  • 豆瓣短评:点击查看
  • 豆瓣讨论:点击查看
  • 豆瓣目录:点击查看
  • 读书笔记:点击查看
  • 原文摘录:点击查看
  • 更新时间:2025-01-19 22:48:22

内容简介:

本书根据*的财税法规和新出现的商业形式,全面介绍商品流通企业的会计实务。商品批发方面,介绍了商品购销存的会计实务;商品零售方面,不仅介绍了商场、超市等有店铺零售的会计实务,还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展,商品销售和促销方式变得灵活多样,相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理;经济的发展使得商品流通企业融资渠道在不断扩展,相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外,本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。


书籍目录:

第 1 章 商品流通会计实务概述································································································1

1.1 商品流通概述·················································································································1

1.1.1 商品流通的含义··································································································1

1.1.2 商品流通企业的类型··························································································4

1.1.3 商品购销的交接方式··························································································5

1.1.4 商品流通体系的主要功能··················································································5

1.2 商品购销的转账和入账·································································································6

1.2.1 第三方支付结算··································································································7

1.2.2 传统的转账结算··································································································8

1.2.3 商品购销的入账时间························································································11

1.3 商品流通企业会计处理的方法···················································································12

1.3.1 商品流通企业会计的对象················································································12

1.3.2 进价核算法········································································································14

1.3.3 售价核算法········································································································15

第 2 章 债权、债务和资金往来·····························································································17

2.1 货币资金和货币时间价值···························································································17

2.1.1 库存现金的会计处理························································································17

2.1.2 银行存款的会计处理························································································18

2.1.3 外币业务的会计处理························································································18

2.1.4 其他货币资金的会计处理················································································22

2.1.5 货币资金损失的税务处理················································································22

2.1.6 货币时间价值····································································································24

2.2 债权·······························································································································25

2.2.1 应收票据············································································································26

2.2.2 应收账款············································································································30

2.2.3 坏账损失的税务处理························································································40

2.2.4 长期应收款········································································································41

2.3 债务·······························································································································44

2.3.1 短期借款············································································································44

2.3.2 应付票据············································································································45

2.3.3 应付账款············································································································47

2.3.4 长期借款············································································································48

2.3.5 公司债券············································································································49

2.3.6 利息支出的税务处理························································································52

2.3.7 长期应付款········································································································55

2.4 资金往来·····························································


作者介绍:

对外经贸大学国际商学院管理学(会计学)博士,曾在多家公司财务部门任职,在交通部科学研究院、卫生部卫生经济研究所从事研究工作,参与多项课题研究。主要从事资产证券化、会计准则和会计理论、税会比较研究,已发表论文100余篇,出版《企业税会差异分析与纳税申报操作实务》《小企业会计准则操作实务(第5版)》等近40部图书。


出版社信息:

暂无出版社相关信息,正在全力查找中!


书籍摘录:

暂无相关书籍摘录,正在全力查找中!



原文赏析:

暂无原文赏析,正在全力查找中!


其它内容:

编辑推荐

本书根据*的财税法规和新出现的商业形式,全面介绍商品流通企业的会计实务。商品批发方面,介绍了商品购销存的会计实务;商品零售方面,不仅介绍了商场、超市等有店铺零售的会计实务,还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展,商品销售和促销方式变得灵活多样,相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理;经济的发展使得商品流通企业融资渠道在不断扩展,相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外,本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。


前言

几年出台的财税规范给商品流通企业的会计实务带来了很大变化,为了适应这些财税法 规,需要修订本书。本书修订的依据是:根据收入准则(2017)、金融准则(2017)和租赁准则 (2018)修订和增加部分业务的会计处理;根据 2019 年 4 月 1 日开始执行的增值税税率调整书 中涉及增值税的税务处理;根据第三方支付和供应链金融等内容,修订和介绍网络销售的网络 融资的会计处理;按照《企业所得税年度纳税申报表(A 类,2017 年版) 》(2019 年修订),调 整书中所得税纳税申报的一系列报表;根据一般企业财务报表格式[适用于已执行金融准则 (2017)、收入准则(2017)和租赁准则(2019)的企业]调整第 11 章的会计报表。

 本书的前 6 版印刷了近 4 万册,得到了广大读者的支持与厚爱,在此,向广大读者朋友表 示衷心感谢! 本书具有以下特点。 

(1)与时俱进。根据的财税法规和新出现的商业形式,介绍商品流通企业的会计实务。

 (2)全面介绍商品流通业务的会计实务。商品批发方面,介绍了商品购销存的会计实务; 商品零售方面,不仅介绍了商场、超市等有店铺零售的会计实务,还介绍了网购、团购等无店 铺零售的会计实务。随着经济的不断发展,商品销售和促销方式变得灵活多样,相关章节介绍 了线下线上销售和电商平台积分等促销方式的会计处理;经济的发展使得商品流通企业融资渠 道在不断扩展,相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此 之外,本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实 务及其对零售业的影响。

(3)重点突出,内容紧凑。把商品流通企业的债权、债务、资金往来等业务放在一章(第 2 章)介绍;把投资、固定资产、使用权资产、长期待摊费用放在一章(第 8 章)介绍;把商 品流通企业的收入、费用、利润及利润分配放在一章(第 9 章)介绍;把商品流通企业的主要 税费放在一章(第 10 章)介绍。对商品批发、商品零售、商品流通业务的会计实务的介绍详略 得当,避免了内容的重复。

 本书适用于各类院校财会专业教学,以及职业技术教育、上岗培训、专业技术资格考试、 自学进修,也可作为商品流通企业财会人员的培训教材,以及教育工作者、企业管理人员的业务参考书。 国内许多学者和实务工作者对商品流通企业的一些业务进行了广泛深入的论述。本书在撰 写的过程中,参阅了大量文献资料,在本书的参考文献部分,并没有逐一列举,在此深表感谢, 并顺致歉意! 在本书的撰写过程中,得到了对外经济贸易大学国际商学院会计教授余恕莲老师和王秀丽 老师的悉心指导,在此,向两位老师表示感谢。 由于作者水平有限,书中难免存在疏漏之处,恳请广大读者批评指正。


书籍介绍

本书全面介绍了商品流通企业的会计实务。商品批发方面,介绍了商品购销存的会计实务;商品零售方面,不仅介绍了商场、超市等有店铺零售的会计实务,还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展,商品销售和促销方式变得灵活多样,相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理;经济的发展使得商品流通企业融资渠道在不断扩展,相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外,本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。在全面介绍会计实务过程中,涉及税务处理、财税差异、纳税申报内容的,书中也做了详细介绍。


书籍真实打分

  • 故事情节:4分

  • 人物塑造:8分

  • 主题深度:9分

  • 文字风格:8分

  • 语言运用:6分

  • 文笔流畅:3分

  • 思想传递:6分

  • 知识深度:7分

  • 知识广度:8分

  • 实用性:6分

  • 章节划分:7分

  • 结构布局:4分

  • 新颖与独特:9分

  • 情感共鸣:8分

  • 引人入胜:4分

  • 现实相关:8分

  • 沉浸感:5分

  • 事实准确性:3分

  • 文化贡献:3分


网站评分

  • 书籍多样性:7分

  • 书籍信息完全性:3分

  • 网站更新速度:9分

  • 使用便利性:9分

  • 书籍清晰度:7分

  • 书籍格式兼容性:9分

  • 是否包含广告:6分

  • 加载速度:5分

  • 安全性:5分

  • 稳定性:3分

  • 搜索功能:5分

  • 下载便捷性:6分


下载点评

  • 速度慢(436+)
  • 经典(332+)
  • 图书多(377+)
  • 全格式(633+)
  • pdf(398+)
  • azw3(500+)
  • 赞(143+)
  • 情节曲折(659+)
  • 章节完整(169+)
  • 下载速度快(520+)
  • 种类多(370+)
  • 字体合适(424+)

下载评价

  • 网友 权***波: ( 2024-12-30 16:57:47 )

    收费就是好,还可以多种搜索,实在不行直接留言,24小时没发到你邮箱自动退款的!

  • 网友 堵***格: ( 2025-01-12 17:05:48 )

    OK,还可以

  • 网友 寇***音: ( 2025-01-05 09:22:38 )

    好,真的挺使用的!

  • 网友 寿***芳: ( 2025-01-04 05:06:23 )

    可以在线转化哦

  • 网友 潘***丽: ( 2025-01-17 17:25:03 )

    这里能在线转化,直接选择一款就可以了,用他这个转很方便的

  • 网友 薛***玉: ( 2025-01-13 06:03:52 )

    就是我想要的!!!

  • 网友 步***青: ( 2024-12-30 11:01:40 )

    。。。。。好

  • 网友 瞿***香: ( 2024-12-23 22:03:43 )

    非常好就是加载有点儿慢。

  • 网友 师***怡: ( 2025-01-10 22:32:00 )

    说的好不如用的好,真心很好。越来越完美

  • 网友 习***蓉: ( 2025-01-02 15:51:34 )

    品相完美

  • 网友 田***珊: ( 2024-12-20 15:23:53 )

    可以就是有些书搜不到


随机推荐