初级会计实务（第二版）

联系编辑

作者：安娜，刘晓玉

ISBN：978-7-5685-2475-9

中图分类：

出版社：大连理工大学出版社

出版时间：2020-02-01

定价：45.00元

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内容简介
教材目录
样章试读
教学资源

本教材共14个学习情境：初级会计实务总论；货币资金；应收及预付款项；存货；金融资产；长期股权投资；固定资产及投资性房地产；无形资产及其他资产；流动负债；非流动负债；所有者权益；收入、费用和利润；所得税会计；财务报告。　

学习情境一　货币资金的核算　1
学习子情境一　库存现金的核算　1
学习子情境二　银行存款的核算　6
学习子情境三　其他货币资金的核算　14
职业能力训练　19

学习情境二　应收款项的核算　23
学习子情境一　应收账款的核算　23
学习子情境二　应收票据的核算　25
学习子情境三　预付账款和其他应收款的核算　30
学习子情境四　应收款项减值的核算　33
职业能力训练　37

学习情境三　存货的核算　41
学习子情境一　存货基本认知　41
学习子情境二　原材料实际成本法的核算　44
学习子情境三　原材料计划成本法的核算　51
学习子情境四　周转材料的核算　54
学习子情境五　委托加工物资的核算　59
学习子情境六　库存商品的核算　61
学习子情境七　存货清查和减值的核算　64
职业能力训练　69

学习情境四　固定资产的核算　73
学习子情境一　固定资产取得的核算　73
学习子情境二　固定资产折旧的核算　80
学习子情境三　固定资产后续支出的核算　84
学习子情境四　固定资产处置的核算　87
学习子情境五　固定资产清查和减值的核算　89
职业能力训练　93

学习情境五　无形资产的核算　96
学习子情境一　无形资产取得的核算　96
学习子情境二　无形资产摊销的核算　100
学习子情境三　无形资产处置和减值的核算　102
职业能力训练　104

学习情境六　金融资产的核算　107
学习子情境一　交易性金融资产的核算　108
学习子情境二　债权投资的核算　112
学习子情境三　其他债权投资和其他权益工具投资的核算　116
职业能力训练　123

学习情境七　长期股权投资的核算　127
学习子情境一　成本法的核算　127
学习子情境二　权益法的核算　130
职业能力训练　135

学习情境八　流动负债的核算　139
学习子情境一　短期借款的核算　139
学习子情境二　应付票据的核算　141
学习子情境三　应付账款和预收账款的核算　143
学习子情境四　应付职工薪酬的核算　146
学习子情境五　应交税费的核算　154
职业能力训练　163

学习情境九　非流动负债的核算　166
学习子情境一　长期借款的核算　166
学习子情境二　应付债券的核算　168
职业能力训练　174

学习情境十　所有者权益的核算　177
学习子情境一　实收资本的核算　177
学习子情境二　资本公积的核算　183
学习子情境三　留存收益的核算　185
职业能力训练　187

学习情境十一　收入、费用和利润的核算　190
学习子情境一　收入的核算　190
学习子情境二　费用的核算　209
学习子情境三　营业外收支的核算　213
学习子情境四　利润形成的核算　216
学习子情境五　利润分配的核算　221
职业能力训练　223

学习情境十二　财务报表的编制　228
学习子情境一　资产负债表的编制　228
学习子情境二　利润表的编制　249
学习子情境三　现金流量表的编制　255
学习子情境四　所有者权益变动表的编制　261
学习子情境五　附注的编制　265
职业能力训练　271

参考文献　275

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CONNECT:[ UseTime:0.017494s ] mysql:host=8.142.115.240;port=3306;dbname=demo_dutp_cn;charset=utf8
SHOW FULL COLUMNS FROM `xn_keyword` [ RunTime:0.010382s ]
SELECT * FROM `xn_keyword` WHERE `type` = 'sve' AND `type_resources` = 2 ORDER BY `sort` DESC [ RunTime:0.002796s ]
SHOW FULL COLUMNS FROM `xn_category` [ RunTime:0.010041s ]
SELECT * FROM `xn_category` ORDER BY `sort` ASC,`id` ASC [ RunTime:0.007721s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003865s ]
SELECT * FROM `xn_category` WHERE `type` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.005102s ]
SELECT * FROM `xn_category` WHERE `type` = 2 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004070s ]
SHOW FULL COLUMNS FROM `xn_online` [ RunTime:0.010001s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002566s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002715s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 3 LIMIT 1 [ RunTime:0.002544s ]
SHOW FULL COLUMNS FROM `xn_sve_category` [ RunTime:0.009943s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 0 AND `status` = 1 ORDER BY `sort` ASC [ RunTime:0.002661s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 46 [ RunTime:0.002582s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 61 [ RunTime:0.002552s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 62 [ RunTime:0.002542s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 68 [ RunTime:0.002511s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 63 [ RunTime:0.002501s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 49 [ RunTime:0.002682s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 AND `category_type` = 'sve' ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003706s ]
SHOW FULL COLUMNS FROM `xn_footer` [ RunTime:0.009911s ]
SELECT * FROM `xn_footer` ORDER BY `sort` DESC [ RunTime:0.002612s ]
SELECT * FROM `xn_footer` WHERE `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002548s ]
SELECT * FROM `xn_footer` WHERE `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002573s ]
SHOW FULL COLUMNS FROM `xn_books` [ RunTime:0.010171s ]
SELECT * FROM `xn_books` WHERE `id` = 2034 LIMIT 1 [ RunTime:0.002723s ]
SELECT * FROM `xn_books` WHERE `category_id` = 999 LIMIT 4 [ RunTime:0.004712s ]
SHOW FULL COLUMNS FROM `xn_main_banner` [ RunTime:0.009892s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 261 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002622s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 260 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002610s ]
SHOW FULL COLUMNS FROM `xn_download` [ RunTime:0.009783s ]
SELECT `d`.*,c.title as category_name FROM `xn_download` `d` INNER JOIN `xn_category` `c` ON `c`.`id`=`d`.`category_id` WHERE `d`.`book_id` = '2034' [ RunTime:0.016362s ]
SHOW FULL COLUMNS FROM `xn_editor` [ RunTime:0.010280s ]
SELECT * FROM `xn_editor` WHERE `id` = 39 LIMIT 1 [ RunTime:0.002490s ]

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