目 录
上 篇
第 1 章 工业流通企业的会计 ··························································································2
1.1 工业流通企业会计概述 ························································································2
1.1.1 工业流通企业会计的含义和对象 ·········································································2
1.1.2 工业流通企业会计的特征 ·····················································································3
1.1.3 工业流通企业会计的主要任务 ·············································································3
1.2 材料采购会计核算 ································································································4
1.2.1 材料的采购核算 ·····································································································4
1.2.2 库存材料收发的核算 ·····························································································5
1.2.3 委托加工材料的核算 ·····························································································6
1.3 生产会计核算 ········································································································7
1.3.1 生产准备过程的核算 ·····························································································7
1.3.2 产品生产过程的核算 ···························································································10
1.4 销售会计核算 ······································································································16
1.4.1 销售商品收入的确认条件 ···················································································16
1.4.2 销售组合选择 ·······································································································18
1.4.3 销售商品的会计处理 ···························································································19
1.4.4 其他经营活动的会计处理 ···················································································23
1.4.5 财务成果会计处理的账户设置 ···········································································26
1.4.6 利润形成的会计处理 ···························································································27
1.4.7 利润分配的会计处理 ···························································································28
第 2 章 商品流通企业的会计 ························································································32
2.1 商品流通企业会计概述 ······················································································32
2.1.1 商品流通的含义 ···································································································32
2.1.2 商品流通企业核算的主要账户 ···········································································33
2.1.3 商品流通企业的核算方法 ···················································································33
VI
2.2 批发企业商品核算 ······························································································35
2.2.1 批发企业商品购进核算 ·······················································································36
2.2.2 批发企业商品销售核算 ·······················································································38
2.3 零售企业商品核算 ······························································································40
2.3.1 零售企业商品购进核算 ·······················································································41
2.3.2 零售企业商品销售核算 ·······················································································43
第 3 章 政府会计 ··········································································································47
3.1 政府会计的基本理论 ··························································································47
3.1.1 政府会计的概念 ···································································································47
3.1.2 政府会计的目标 ···································································································48
3.1.3 政府会计的特征 ···································································································48
3.1.4 政府会计的组成体系 ····························································································49
3.2 政府会计要素与原则 ··························································································50
3.2.1 政府会计对象与要素 ···························································································50
3.2.2 政府会计基本原则 ·······························································································53
3.3 政府会计的核算 ··································································································54
3.3.1 财政总预算会计的核算 ·······················································································54
3.3.2 行政单位会计的核算 ···························································································69
3.4 政府会计报表 ······································································································79
3.4.1 财政总预算会计报表 ···························································································79
3.4.2 行政单位会计报表 ·······························································································81
第 4 章 事业单位会计 ···································································································83
4.1 事业单位会计的基本理论 ··················································································83
4.1.1 事业单位会计的概念 ···························································································83
4.1.2 事业单位会计的目标 ···························································································84
4.1.3 事业单位会计的特征 ···························································································84
4.2 事业单位会计要素与信息质量特征 ··································································85
4.2.1 事业单位会计要素 ·······························································································85
4.2.2 事业单位会计信息质量特征 ···············································································85
4.3 事业单位会计的核算 ··························································································86
4.3.1 事业单位的资产核算 ···························································································86
4.3.2 事业单位负债的核算 ···························································································90
4.3.3 事业单位净资产的核算 ·······················································································95
4.3.4 事业单位收入的核算 ·························································································100
4.3.5 事业单位支出的核算 ·························································································102
4.4 事业单位会计报表 ····························································································105
VII
第 5 章 金融企业会计 ·································································································107
5.1 金融企业会计概述 ····························································································107
5.1.1 金融企业与金融企业会计 ·················································································107
5.1.2 金融企业会计核算的基本假设 ·········································································110
5.1.3 金融企业会计对象及要素 ·················································································112
5.2 存款业务的核算 ································································································115
5.2.1 存款业务的分类 ·································································································115
5.2.2 单位人民币存款业务的核算 ·············································································116
5.2.3 个人储蓄存款业务的核算 ·················································································119
5.3 贷款业务的核算 ································································································126
5.3.1 贷款业务概述 ·····································································································126
5.3.2 单位贷款业务的核算 ·························································································128
5.4 支付结算业务 ····································································································136
5.4.1 支付结算业务概述 ·····························································································136
5.4.2 支票结算业务的核算 ·························································································137
5.4.3 银行汇票结算业务的核算 ·················································································140
5.5 金融机构往来 ····································································································144
5.5.1 金融机构往来概述 ·····························································································144
5.5.2 商业银行与中央银行往来的核算 ·····································································146
5.5.3 商业银行之间往来的核算 ·················································································150
5.6 商业银行年度会计报告 ····················································································154
第 6 章 人力资源会计 ·································································································164
6.1 人力资源会计的基本理论 ················································································164
6.1.1 人力资源会计的基本概念 ·················································································164
6.1.2 人力资源会计的主体、目的和对象 ·································································165
6.1.3 人力资源会计的作用 ·························································································167
6.2 人力资源成本会计 ····························································································168
6.2.1 人力资源成本会计概述 ·····················································································168
6.2.2 人力资源成本的构成 ·························································································169
6.2.3 人力资源成本会计的核算 ·················································································171
6.3 人力资源投资会计 ····························································································177
6.3.1 人力资源投资会计概述 ·····················································································177
6.3.2 人力资源投资的构成 ·························································································177
6.3.3 人力资源投资会计的核算 ·················································································178
6.4 人力资源权益会计 ····························································································187
6.4.1 人力资源权益会计概述 ·····················································································187
6.4.2 人力资源权益的构成 ·························································································188
6.4.3 人力资源权益会计的核算 ·················································································190
6.5 人力资源会计报告 ····························································································192
6.5.1 人力资源会计报告概述 ·····················································································192
6.5.2 人力资源价值信息的披露 ·················································································193
6.5.3 人力资源成本和人力资源权益信息的披露 ·····················································193
6.5.4 人力资源会计报告的性质和列示 ·····································································196
6.6 人力资源发展趋势 ····························································································196
下 篇
第 1 章 预算会计与预算编制 ······················································································202
1.1 预算会计的基本理论 ························································································202
1.1.1 预算会计的概念 ·································································································203
1.1.2 预算会计的作用 ·································································································204
1.1.3 预算会计的分类 ·································································································204
1.2 预算编制方法和程序 ························································································204
1.2.1 预算的编制方法 ·································································································204
1.2.2 预算的编制程序 ·································································································207
1.3 预算的编制 ········································································································208
1.3.1 业务预算的编制 ·································································································208
1.3.2 专门决策预算的编制 ·························································································210
1.3.3 财务预算的编制 ·································································································210
1.4 预算的执行、调整与考核 ················································································211
1.4.1 预算的执行 ·········································································································211
1.4.2 预算的调整 ·········································································································212
1.4.3 预算的考核 ·········································································································212
第 2 章 成本会计 ········································································································214
2.1 成本会计的基本理论 ························································································214
2.1.1 成本的含义 ·········································································································214
2.1.2 成本会计的形成和发展 ·····················································································215
2.1.3 成本会计的职能 ·································································································218
2.2 成本性态分析 ····································································································219
2.2.1 成本性态分析的含义 ·························································································219
2.2.2 成本性态分析的基本假设 ·················································································220
2.2.3 成本分类 ·············································································································220
2.3 变动成本法概述 ································································································226
2.3.1 变动成本法的含义 ·····························································································226
2.3.2 变动成本法的理论依据 ·····················································································227
2.3.3 变动成本法的特点 ·····························································································228
2.3.4 变动成本法的优点及局限性 ·············································································229
2.4 标准成本制度 ····································································································231
2.4.1 标准成本制度的含义 ·························································································231
2.4.2 标准成本的种类和作用 ·····················································································231
2.4.3 标准成本的制定 ·································································································232
第 3 章 作业成本与责任成本管理 ···············································································237
3.1 作业成本法的相关概念 ····················································································237
3.2 作业成本法的计算步骤 ····················································································239
3.3 作业成本管理 ····································································································242
3.3.1 成本动因分析 ·····································································································242
3.3.2 作业分析 ·············································································································242
3.3.3 业绩考核 ·············································································································243
3.4 责任成本管理 ····································································································244
3.4.1 责任成本管理的含义 ·························································································244
3.4.2 责任中心及其考核 ·····························································································244
3.4.3 内部转移价格的制定 ·························································································247
第 4 章 战略管理会计 ·································································································249
4.1 战略管理与战略管理会计概述 ········································································249
4.1.1 战略管理会计定义 ·····························································································250
4.1.2 战略管理会计的目标 ·························································································251
4.1.3 战略管理会计的对象 ·························································································252
4.1.4 战略管理会计的基本特征 ·················································································252
4.1.5 战略管理会计的基本内容 ·················································································254
4.1.6 战略管理会计的基本假设 ·················································································255
4.1.7 战略管理会计的基本方法 ·················································································256
4.2 战略管理会计的意义 ························································································256
4.3 战略管理会计实践的范畴及其属性 ································································258
参考文献 ·······················································································································261
