掃一掃
關(guān)注中圖網(wǎng)
官方微博
小型餐飲企業(yè)會(huì)計(jì)與納稅實(shí)務(wù) 版權(quán)信息
- ISBN：9787515811123
- 條形碼：9787515811123 ; 978-7-5158-1112-3
- 裝幀：70g輕型紙
- 冊數(shù)：暫無
- 重量：暫無
- 所屬分類：>>
小型餐飲企業(yè)會(huì)計(jì)與納稅實(shí)務(wù) 本書特色
本書從各個(gè)方面詳細(xì)地講解了小型餐飲企業(yè)會(huì)計(jì)與納稅的具體知識(shí)，包括小型餐飲企業(yè)會(huì)計(jì)基礎(chǔ)，小型餐飲企業(yè)會(huì)計(jì)憑證與賬簿基礎(chǔ)，小型餐飲企業(yè)資產(chǎn)的核算，小型餐飲企業(yè)負(fù)債和所有者權(quán)益的核算，收入、費(fèi)用和利潤的核算，小型餐飲企業(yè)會(huì)計(jì)報(bào)表的編制和小型餐飲企業(yè)稅收的核算共七章。從各個(gè)方面詳細(xì)分析了小型餐飲企業(yè)會(huì)計(jì)與納稅的各種方法和技巧，內(nèi)容全面豐富、講解詳細(xì)、條理清晰、難易適度，可借鑒性非常強(qiáng)。
小型餐飲企業(yè)會(huì)計(jì)與納稅實(shí)務(wù) 內(nèi)容簡介
你了解會(huì)計(jì)嗎？你想當(dāng)一名真槍實(shí)干的小餐飲企業(yè)會(huì)計(jì)嗎？你是不是也認(rèn)為會(huì)計(jì)是一門枯燥乏味、抽象難懂的學(xué)科，需要花費(fèi)很長的時(shí)間才能學(xué)會(huì)？你想擺脫那種生硬的學(xué)習(xí)，用*短的時(shí)間、花*少的精力掌握它，以使自己能夠快速進(jìn)入會(huì)計(jì)崗位并在激烈的競爭中立于不敗之地嗎？ 本書拒絕枯燥的文字教學(xué)，案例真實(shí)，講解到位，實(shí)例演示、實(shí)賬演練，是一本將會(huì)計(jì)理論、實(shí)務(wù)與圖表結(jié)合，簡潔、有趣地幫你疏通會(huì)計(jì)工作的“脈絡(luò)”，切實(shí)解決你“經(jīng)驗(yàn)”空缺的實(shí)用型書籍，將會(huì)計(jì)知識(shí)以一種通俗的語言、趣味的解說，傳遞給更多愿意了解會(huì)計(jì)、立志學(xué)習(xí)會(huì)計(jì)的人，讓你一看就懂、一學(xué)就會(huì)、現(xiàn)查現(xiàn)用。 本書適合作為財(cái)務(wù)知識(shí)的“掃盲”讀本，尤其適合那些討厭看到枯燥的數(shù)據(jù)羅列和分析，沒有專業(yè)人士指點(diǎn)，卻又想要了解財(cái)務(wù)工作的人作為自學(xué)用書。
小型餐飲企業(yè)會(huì)計(jì)與納稅實(shí)務(wù) 目錄
**章 扎好根基——小型餐飲企業(yè)會(huì)計(jì)基礎(chǔ)
了解小型餐飲企業(yè)..................................................................1
小型餐飲企業(yè)概述...............................................................1
認(rèn)識(shí)小型餐飲企業(yè)會(huì)計(jì)........................................................2
了解《小企業(yè)會(huì)計(jì)準(zhǔn)則》....................................................3
小型餐飲企業(yè)會(huì)計(jì)核算的基礎(chǔ)................................................5
會(huì)計(jì)核算的基本前提............................................................5
會(huì)計(jì)要素...............................................................................7
會(huì)計(jì)科目.............................................................................10
會(huì)計(jì)賬戶的設(shè)置.................................................................12
借貸記賬法的運(yùn)用.............................................................14
小型餐飲會(huì)計(jì)的核算原則..................................................16
小型餐飲企業(yè)開業(yè)申辦.........................................................18
開業(yè)登記的辦理.................................................................18
稅務(wù)登記的辦理.................................................................20
企業(yè)年檢的處理.................................................................23
第二章 細(xì)泥燒好瓦——小型餐飲企業(yè)憑證和賬簿基礎(chǔ)
會(huì)計(jì)憑證..............................................................................26
會(huì)計(jì)憑證的填制.................................................................26
會(huì)計(jì)憑證的審核.................................................................30
會(huì)計(jì)憑證的保管.................................................................32
會(huì)計(jì)憑證的銷毀.................................................................33
會(huì)計(jì)賬簿..............................................................................34
小型餐飲企業(yè)日記賬的登記..............................................34
小型餐飲企業(yè)明細(xì)分類賬的登記......................................38
小型餐飲企業(yè)總分類賬的登記..........................................40
對賬和結(jié)賬.........................................................................41
第三章 細(xì)水長流——小型餐飲企業(yè)資產(chǎn)的核算
貨幣資金的核算....................................................................45
現(xiàn)金.....................................................................................45
銀行存款.............................................................................49
其他貨幣資金.....................................................................51
對外投資的核算....................................................................53
短期投資.............................................................................53
長期股權(quán)投資.....................................................................55
長期債權(quán)投資.....................................................................57
存貨的核算...........................................................................60
原材料的核算.....................................................................60
低值易耗品的核算.............................................................64
庫存商品的核算.................................................................67
存貨跌價(jià)準(zhǔn)備的核算..........................................................70
固定資產(chǎn)和無形資產(chǎn)的核算..................................................72
固定資產(chǎn)取得的核算..........................................................72
固定資產(chǎn)的后續(xù)支出..........................................................79
固定資產(chǎn)的折舊.................................................................81
固定資產(chǎn)的處置.................................................................85
無形資產(chǎn)的核算.................................................................87
長期待攤費(fèi)用的核算..........................................................92
應(yīng)收款項(xiàng)的核算....................................................................93
應(yīng)收票據(jù)的核算.................................................................93
應(yīng)收賬款的核算.................................................................96
預(yù)付賬款的核算...............................................................100
其他應(yīng)收款的核算...........................................................102
壞賬準(zhǔn)備的核算...............................................................104
第四章 不拘一格——小型餐飲企業(yè)負(fù)債及所有者權(quán)益的核算
流動(dòng)負(fù)債的核算..................................................................107
短期借款的核算...............................................................107
應(yīng)付票據(jù)的核算...............................................................109
應(yīng)付賬款的核算...............................................................110
應(yīng)付職工薪酬的核算........................................................112
長期負(fù)債的核算..................................................................115
預(yù)收賬款的核算...............................................................115
長期借款的核算...............................................................117
借款費(fèi)用的核算...............................................................120
長期應(yīng)付款的核算...........................................................122
所有者權(quán)益的核算..............................................................124
實(shí)收資本的核算...............................................................124
資本公積的核算...............................................................126
盈余公積的核算...............................................................130
第五章 積水成淵——小型餐飲企業(yè)收入、費(fèi)用和利潤的核算
收入的核算.........................................................................132
主營業(yè)務(wù)收入...................................................................132
營業(yè)外收入的核算...........................................................135
銷售折讓和現(xiàn)金折扣........................................................136
期間費(fèi)用的核算..................................................................139
銷售費(fèi)用的核算...............................................................139
管理費(fèi)用的核算...............................................................140
營業(yè)稅金及附加的核算....................................................142
利潤及利潤分配的核算.......................................................143
本年利潤的核算...............................................................143
利潤分配的核算...............................................................147
第六章 手到擒來——小型餐飲企業(yè)會(huì)計(jì)報(bào)表的編制
會(huì)計(jì)報(bào)表............................................................................149
會(huì)計(jì)報(bào)表概述...................................................................149
資產(chǎn)負(fù)債表的編制...........................................................151
利潤表的編制...................................................................153
現(xiàn)金流量表的編制...........................................................156
所有者權(quán)益變動(dòng)表的編制................................................159
企業(yè)報(bào)表附注的編制........................................................161
財(cái)務(wù)報(bào)表的常見問題..........................................................164
賬表不符的問題...............................................................164
虛列支出的問題...............................................................165
第七章 功成名就——小型餐飲企業(yè)納稅核算
小型餐飲企業(yè)稅收基礎(chǔ).......................................................167
企業(yè)納稅的程序...............................................................167
企業(yè)納稅申報(bào)的方式........................................................169
企業(yè)納稅申報(bào)的內(nèi)容........................................................171
小型餐飲企業(yè)應(yīng)繳納的稅收................................................172
營業(yè)稅...............................................................................172
個(gè)人所得稅.......................................................................176
企業(yè)所得稅.......................................................................178
其他應(yīng)交稅費(fèi)...................................................................181
展開全部
書友推薦
- >
我從未如此眷戀人間
- >
羅曼·羅蘭讀書隨筆-精裝
- >
月亮虎
- >
中國人在烏蘇里邊疆區(qū):歷史與人類學(xué)概述
- >
隨園食單
- >
推拿
- >
龍榆生：詞曲概論/大家小書
- >
有舍有得是人生
本類暢銷
