工业会计真账实操

第1章企业基本情况......................................................................1

1.1企业名称简介........................................................................2

1.2核算体制与方法.....................................................................2

1.3财务部门的设置及人员分工...................................................2

1.4生产特点...............................................................................3

1.5内部核算制度........................................................................3

1.5.1货币资金核算.............................................................3

1.5.2销售和收款................................................................4

1.5.3工资管理....................................................................4

1.5.4存货核算....................................................................4

1.5.5固定资产....................................................................5

1.5.6无形资产....................................................................5

1.5.7金融工具....................................................................6

1.5.8应收款项....................................................................7

1.5.9长期股权投资.............................................................7

1.5.10在建工程..................................................................8

1.5.11成本与费用..............................................................8

1.5.12借款费用..................................................................9

1.5.13收入确认原则.........................................................10

1.5.14税金及附加............................................................10

1.5.15其他.......................................................................11

第2章华明灯具股份有限公司有关会计资料................................12

2.1华明灯具股份有限公司全年资金流程情况...........................13

2.2劳务量、工时记录...............................................................17

第3章2017年12月份发生的74项经济业务.............................18

第4章记账凭证的编制及相应原始凭证整理................................38

4.1会计凭证的概念...................................................................39

4.2会计凭证的作用...................................................................39

目录

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工业会计真账实操（全流程演练版）

4.3会计凭证的种类...................................................................40

4.4原始凭证.............................................................................40

4.4.1原始凭证的种类.......................................................40

4.4.2按照填制手续及内容不同分类.................................41

4.4.3按照格式不同分类...................................................42

4.5原始凭证的基本内容...........................................................42

4.6原始凭证的填制要求...........................................................43

4.7原始凭证的审核内容...........................................................44

4.8记账凭证.............................................................................45

4.9记账凭证的种类...................................................................45

4.9.1按内容分类..............................................................46

4.9.2按照填列方式分类...................................................47

4.10记账凭证的基本内容.........................................................48

4.11记账凭证的编制要求.........................................................48

4.11.1记账凭证编制的基本要求.......................................48

4.11.2收款凭证的编制要求..............................................49

4.11.3付款凭证的编制要求..............................................49

4.11.4转账凭证的编制要求..............................................50

4.12本月经济业务相关凭证编制...............................................50

第5章登记明细账及日记账.......................................................124

5.1会计账簿...........................................................................125

5.2会计账簿的分类.................................................................126

5.2.1按用途分类............................................................126

5.2.2按账页格式分类.....................................................127

5.2.3按外型特征分类.....................................................128

5.3会计账簿的基本内容.........................................................129

5.4会计账簿的记账规则.........................................................129

5.5日记账...............................................................................131

5.5.1三栏式日记账.........................................................131

5.5.2多栏式日记账.........................................................131

5.6日记账的登记方法.............................................................131

5.7明细分类账........................................................................132

5.7.1三栏式明细分类账.................................................133

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5.7.2多栏式明细分类账.................................................133

5.7.3数量金额式明细分类账..........................................133

5.7.4横线登记式明细分类账..........................................133

5.8登记现金日记账和银行存款日记账....................................134

5.9登记明细账........................................................................138

5.9.1其他货币资金明细账..............................................138

5.9.2交易性金融资产明细账..........................................139

5.9.3应收票据明细账.....................................................139

5.9.4应收账款明细账.....................................................140

5.9.5应收股利明细账.....................................................141

5.9.6应收利息明细账.....................................................141

5.9.7其他应收款明细账.................................................142

5.9.8坏账准备明细账.....................................................143

5.9.9材料采购明细账.....................................................143

5.9.10原材料明细账.......................................................144

5.9.11库存商品明细账...................................................147

5.9.12发出商品明细账...................................................148

5.9.13委托加工物资明细账............................................149

5.9.14自制半成品明细账...............................................149

5.9.15包装物及低值易耗品明细账.................................152

5.9.16可供出售金融资产明细账.....................................155

5.9.17长期股权投资明细账............................................155

5.9.18固定资产明细账...................................................156

5.9.19累计折旧明细账...................................................158

5.9.20固定资产清理明细账............................................158

5.9.21无形资产明细账...................................................159

5.9.22累计摊销明细账...................................................159

5.9.23长期待摊费用明细账............................................160

5.9.24待处理财产损溢明细账........................................160

5.9.25短期借款明细账...................................................161

5.9.26应付票据明细账...................................................162

5.9.27应付账款明细账...................................................162

5.9.28预收账款明细账...................................................163

5.9.29应付职工薪酬明细账............................................163

目录

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工业会计真账实操（全流程演练版）

5.9.30应交税费明细账...................................................165

5.9.31应付利息明细账...................................................170

5.9.32其他应付款明细账...............................................171

5.9.33长期借款明细账...................................................173

5.9.34应付债券明细账...................................................173

5.9.35实收资本明细账...................................................174

5.9.36资本公积明细账...................................................174

5.9.37盈余公积明细账...................................................175

5.9.38本年利润明细账...................................................175

5.9.39利润分配明细账...................................................176

5.9.40生产成本明细账...................................................178

5.9.41制造费用明细账...................................................184

5.9.42主营业务收入明细账............................................185

5.9.43其他业务收入明细账............................................186

5.9.44公允价值变动损益明细账.....................................187

5.9.45投资收益明细账...................................................187

5.9.46营业外收入明细账...............................................188

5.9.47主营业务成本明细账............................................189

5.9.48其他业务成本明细账............................................190

5.9.49税金及附加明细账...............................................191

5.9.50销售费用明细账...................................................191

5.9.51管理费用明细账...................................................192

5.9.52财务费用明细账...................................................199

5.9.53资产减值损失明细账............................................200

5.9.54营业外支出明细账...............................................201

5.9.55所得税费用明细账...............................................202

第6章编制科目汇总表..............................................................203

6.1科目汇总表概述.................................................................204

6.2编制科目汇总表.................................................................205

第7章登记总账.........................................................................209

7.1总分类账概述....................................................................210

7.2总分类账的登记方法.........................................................211

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7.3登记总分类账....................................................................212

第8章编制会计报表..................................................................238

8.1财务报表...........................................................................239

8.2财务报表的分类.................................................................239

8.2.1中期和年度财务报表..............................................239

8.2.2静态和动态财务报表..............................................240

8.2.3对外和对内财务报表..............................................240

8.2.4个别和合并财务报表..............................................241

8.3资产负债表........................................................................241

8.4利润表...............................................................................246

8.5现金流量表........................................................................249

目录