小企業(yè)會(huì)計(jì)真賬實(shí)操全圖解

目錄Contens \n
\n
第一章認(rèn)識(shí)小企業(yè)會(huì)計(jì) \n
\n
\n
\n
1.1什么是小企業(yè)/ \n
\n
1.1.1小企業(yè)劃分標(biāo)準(zhǔn)/ \n
\n
1.1.2小企業(yè)會(huì)計(jì)特點(diǎn)/ \n
\n
\n
1.2小企業(yè)會(huì)計(jì)核算的基本原則/ \n
\n
1.2.1小企業(yè)會(huì)計(jì)基本假設(shè)/ \n
\n
1.2.2小企業(yè)會(huì)計(jì)信息質(zhì)量要求/ \n
\n
1.2.3小企業(yè)會(huì)計(jì)要素/ \n
\n
\n
\n
\n
第二章小企業(yè)會(huì)計(jì)工作流程 \n
\n
\n
2.1建賬及會(huì)計(jì)憑證/ \n
\n
2.1.1建賬/ \n
\n
2.1.2會(huì)計(jì)憑證/ \n
\n
\n
2.2登記賬簿/ \n
\n
2.2.1書(shū)寫(xiě)要求/ \n
\n
2.2.2登記賬簿流程/ \n
\n
\n
\n
\n
第三章小企業(yè)會(huì)計(jì)的具體操作實(shí)例 \n
\n
\n
3.1永勝機(jī)械有限公司建賬實(shí)例/ \n
\n
3.1.1設(shè)置總賬/ \n
\n
3.1.2設(shè)置日記賬/ \n
\n
3.1.3設(shè)置明細(xì)賬/ \n
\n
3.2永勝機(jī)械有限公司219年1月業(yè)務(wù)處理/ \n
\n
重要賬務(wù)處理實(shí)例索引 \n
\n
\n
業(yè)務(wù)一：差旅費(fèi)的會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二：購(gòu)進(jìn)A材料會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三：銷(xiāo)售甲產(chǎn)品會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)四：報(bào)銷(xiāo)差旅費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)五：提取工會(huì)經(jīng)費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)六：支付供熱費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)七：收到銀行利息會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)八：購(gòu)進(jìn)計(jì)算機(jī)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)九：購(gòu)進(jìn)檔案柜會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十：領(lǐng)用檔案柜會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十一：繳納城市建設(shè)維護(hù)稅和教育費(fèi)附加會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十二：支付招待費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十三：銷(xiāo)售乙產(chǎn)品會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十四：償還短期借款會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十五：購(gòu)進(jìn)B材料會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十六：購(gòu)進(jìn)商標(biāo)權(quán)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十七：在建工程驗(yàn)收會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十八：收到乙公司應(yīng)收賬款會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)十九：車(chē)間領(lǐng)取A材料會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十：支付廣告費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十一：支付電費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十二：提取備用金會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十三：用現(xiàn)金支付運(yùn)雜費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十四：支付電話費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十五：購(gòu)進(jìn)C材料會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十六：車(chē)間領(lǐng)取B材料會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十七：繳納水費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十八：攤銷(xiāo)專(zhuān)利權(quán)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)二十九：計(jì)提固定資產(chǎn)折舊會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十：租入固定資產(chǎn)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十一：盤(pán)點(diǎn)現(xiàn)金盈缺會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十二：歸還貨款會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十三：月底計(jì)提工資會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十四：銷(xiāo)售甲產(chǎn)品會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十五：工資發(fā)放會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十六：繳納社保費(fèi)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十七：職工培訓(xùn)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十八：結(jié)轉(zhuǎn)乙產(chǎn)品會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)三十九：結(jié)轉(zhuǎn)制造費(fèi)用會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)四十：結(jié)轉(zhuǎn)完工產(chǎn)品會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)四十一：計(jì)算本月增值稅 城市維護(hù)建設(shè)稅 教育費(fèi)附加會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)四十二：月底結(jié)轉(zhuǎn)利潤(rùn)會(huì)計(jì)處理/ \n
\n
\n
業(yè)務(wù)四十三：月底編制記賬憑證匯總表 科目余額匯總表/ \n
\n
\n
\n
\n
\n
第四章記賬與結(jié)賬 \n
\n
\n
\n
4.1月底結(jié)計(jì)各會(huì)計(jì)科目余額/ \n
\n
4.1.1結(jié)計(jì)日記賬余額/ \n
\n
4.1.2結(jié)計(jì)總賬余額/ \n
\n
4.2編制試算平衡表/ \n
\n
4.3對(duì)賬/ \n
\n
4.3.1哪些賬目需要對(duì)賬/ \n
\n
4.3.2會(huì)計(jì)差錯(cuò)/ \n
\n
4.4結(jié)賬/ \n
\n
4.4.1現(xiàn)金 銀行存款日記賬結(jié)賬/ \n
\n
4.4.2其他三欄或多欄賬戶結(jié)賬/ \n
\n
4.4.3年末余額的結(jié)轉(zhuǎn)/ \n
\n
\n
第五章編制會(huì)計(jì)報(bào)表 \n
\n
\n
5.1編制資產(chǎn)負(fù)債表/ \n
\n
5.1.1資產(chǎn)負(fù)債表編制原則/ \n
\n
5.1.2報(bào)表項(xiàng)目填列方法/ \n
\n
5.1.3永勝機(jī)械有限公司資產(chǎn)負(fù)債表/ \n
\n
5.2利潤(rùn)表/ \n
\n
5.2.1利潤(rùn)表各項(xiàng)目計(jì)算方法/ \n
\n
5.2.2永勝機(jī)械有限公司利潤(rùn)表/ \n
\n
5.3現(xiàn)金流量表/ \n
\n
5.3.1現(xiàn)金流量表編制方法/ \n
\n
5.3.2永勝機(jī)械有限公司現(xiàn)金流量表/ \n
\n
5.4附注/ \n
\n
\n
第六章財(cái)務(wù)報(bào)表分析 \n
\n
\n
6.1資產(chǎn)負(fù)債表分析/ \n
\n
6.2利潤(rùn)表的分析/ \n
\n
6.3現(xiàn)金流量表的分析/ \n
\n
\n
\n
第七章小企業(yè)日常繳納的稅種 \n
\n
\n
7.1增值稅/ \n
\n
7.1.1增值稅稅率/ \n
\n
7.1.2征收范圍/ \n
\n
7.1.3會(huì)計(jì)科目及專(zhuān)欄設(shè)置/ \n
\n
7.1.4增值稅款繳納的賬務(wù)處理/ \n
\n
7.2增值稅發(fā)票的管理/ \n
\n
7.2.1專(zhuān)用發(fā)票實(shí)行最高開(kāi)票限額管理/ \n
\n
7.2.2增值稅發(fā)票的購(gòu)買(mǎi)/ \n
\n
7.2.3增值稅優(yōu)惠政策/ \n
\n
7.3小規(guī)模納稅人會(huì)計(jì)處理/ \n
\n
7.3.1設(shè)置科目/ \n
\n
7.3.2賬務(wù)處理/ \n
\n
7.4城市維護(hù)建設(shè)稅/ \n
\n
7.4.1計(jì)稅依據(jù)/ \n
\n
7.4.2稅率/ \n
\n
7.4.3計(jì)算公式/ \n
\n
7.4.4納稅時(shí)間 地點(diǎn)/ \n
\n
7.5教育費(fèi)附加/ \n
\n
7.5.1稅率 計(jì)稅依據(jù) 計(jì)算公式/ \n
\n
7.5.2賬務(wù)處理/ \n
\n
7.6印花稅/ \n
\n
7.6.1計(jì)稅依據(jù)/ \n
\n
7.6.2稅率/ \n
\n
7.6.3稅收優(yōu)惠/ \n
\n
7.6.4繳納時(shí)間 地點(diǎn)/ \n
\n
7.6.5應(yīng)納稅額的計(jì)算/ \n
\n
7.7企業(yè)所得稅/ \n
\n
7.7.1稅率優(yōu)惠政策/ \n
\n
7.7.2收入的確定/ \n
\n
7.7.3準(zhǔn)予扣除的項(xiàng)目/ \n
\n
7.7.4企業(yè)所得稅的計(jì)算/ \n
\n
7.8個(gè)人所得稅/ \n
\n
7.8.1基本扣除項(xiàng)目/ \n
\n
7.8.2專(zhuān)項(xiàng)附加扣除項(xiàng)目/ \n
\n
7.8.3稅率/ \n
\n
7.9契稅/ \n
\n
7.9.1征稅對(duì)象/ \n
\n
7.9.2稅率/ \n
\n
7.9.3計(jì)稅依據(jù)/ \n
\n
7.9.4應(yīng)納稅額的計(jì)算/ \n
\n
7.1車(chē)輛購(gòu)置稅/ \n
\n
7.1.1征收辦法及稅率/ \n
\n
7.1.2計(jì)稅價(jià)格/ \n
\n
7.1.3稅收優(yōu)惠/ \n
\n
\n
附錄關(guān)于小企業(yè)的相關(guān)政策/ \n
\n
\n
參考文獻(xiàn)