目录
第一章 总论···········································································································1
第一节 财务会计概述 ····································································2
第二节 财务报告概念框架 ······························································4
第三节 公允价值计量 ····································································8
第二章 货币资金·································································································17
第一节 货币资金概述 ··································································17
第二节 库存现金 ········································································20
第三节 银行存款 ········································································22
第四节 其他货币资金 ··································································28
练习题 ·······················································································30
第三章 应收款项·································································································32
第一节 应收票据 ········································································32
第二节 应收账款 ········································································38
第三节 预付账款及其他应收款项 ···················································40
第四节 应收款项减值 ··································································43
练习题 ·······················································································46
第四章 存货·········································································································49
第一节 存货概述 ········································································49
第二节 取得存货的计量 ·······························································51
第三节 发出存货的计量 ·······························································58
第四节 期末存货的计量 ·······························································70
练习题 ·······················································································76
第五章 金融资产·································································································80
第一节 金融资产概述 ··································································80
第二节 债权投资 ········································································85
第三节 其他债权投资 ··································································88
第四节 其他权益工具投资 ····························································91
III
第五节 交易性金融资产 ·······························································93
第六节 金融资产减值 ··································································94
第七节 金融资产的重分类 ···························································102
练习题 ······················································································106
第六章 长期股权投资·······················································································109
第一节 长期股权投资概述 ···························································109
第二节 长期股权投资的初始计量 ··················································112
第三节 长期股权投资的后续计量 ··················································115
第四节 长期股权投资的转换及处置 ···············································126
练习题 ······················································································132
第七章 固定资产·······························································································136
第一节 固定资产概述 ·································································136
第二节 固定资产的初始计量 ························································139
第三节 固定资产的后续计量 ························································148
第四节 固定资产的处置 ······························································158
练习题 ······················································································161
第八章 无形资产与其他资产···········································································165
第一节 无形资产概述 ·································································165
第二节 无形资产的初始计量 ························································170
第三节 无形资产的后续计量 ························································174
第四节 无形资产的处置 ······························································177
第五节 其他资产 ·······································································179
练习题 ······················································································184
第九章 投资性房地产·······················································································186
第一节 投资性房地产概述 ···························································186
第二节 投资性房地产的初始计量 ··················································189
第三节 投资性房地产的后续计量 ··················································190
第四节 投资性房地产的转换 ························································193
第五节 投资性房地产的处置 ························································197
练习题 ······················································································199
第十章 非货币性资产交换···············································································200
第一节 非货币性资产交换概述 ·····················································200
目录
V
第二节 非货币性资产交换的确认与计量 ·········································201
第三节 非货币性资产交换的核算 ··················································205
练习题 ······················································································210
第十一章 资产减值·······························································································212
第一节 资产减值概述 ·································································212
第二节 资产可收回金额的计量 ·····················································214
第三节 资产减值损失的核算 ························································219
第四节 资产组的认定及减值处理 ··················································220
第五节 商誉减值测试 ·································································226
练习题 ······················································································229
第十二章 流动负债·······························································································232
第一节 流动负债概述 ·································································232
第二节 短期借款 ·······································································234
第三节 交易性金融负债 ······························································236
第四节 应付款项 ·······································································238
第五节 应付职工薪酬 ·································································241
第六节 应交税费 ·······································································259
第七节 其他流动负债 ·································································262
练习题 ······················································································263
第十三章 非流动负债···························································································266
第一节 非流动负债概述 ······························································266
第二节 借款费用 ·······································································268
第三节 长期借款 ·······································································275
第四节 应付公司债券 ·································································277
第五节 预计负债 ·······································································285
第六节 其他非流动负债 ······························································291
练习题 ······················································································293
第十四章 债务重组·······························································································296
第一节 债务重组概述 ·································································296
第二节 债务重组的核算 ······························································298
练习题 ······················································································307
第十五章 股份支付·······························································································310
第一节 股份支付概述 ·································································310
第二节 股份支付的确认和计量 ·····················································313
第三节 股份支付的核算 ······························································318
练习题 ······················································································327
第十六章 所有者权益···························································································330
第一节 所有者权益概述 ······························································330
第二节 实收资本和其他权益工具 ··················································336
第三节 资本公积和其他综合收益 ··················································344
第四节 留存收益 ·······································································345
练习题 ······················································································347
第十七章 收入、费用和利润···············································································349
第一节 概述 ·············································································349
第二节 收入与费用的核算 ···························································368
第三节 利润及利润分配的核算 ·····················································385
练习题 ······················································································394
第十八章 财务报告·······························································································398
第一节 财务报告概述 ·································································398
第二节 资产负债表 ····································································406
第三节 利润表 ··········································································413
第四节 现金流量表 ····································································419
第五节 所有者权益变动表 ···························································440
第六节 财务报表附注 ·································································441
练习题 ······················································································445
第十九章 会计调整与关联交易···········································································450
第一节 会计政策、会计估计变更和前期差错更正 ·····························450
第二节 资产负债表日后事项 ························································459
第三节 关联方及其交易 ······························································462
练习题 ······················································································465
主要参考文献···········································································································467
