目 录
模块一 企业及企业财务认知 ··········································································1
第一节 认知企业 ·····················································································2
第二节 企业的主要经济活动 ······································································8
第三节 企业的财务活动 ·········································································· 14
第四节 企业的涉税活动 ·········································································· 23
模块二 企业设立、筹资、运营前的购建经济业务及核算 ·····························36
第一节 企业的设立和接受投资 ································································· 37
第二节 企业运营前的购建业务——厂房及配套设施的购建及核算 ···················· 41
第三节 固定资产后续使用业务的核算 ························································ 48
模块三 企业供产销业务及核算 ····································································61
第一节 企业的存货 ················································································ 62
第二节 原材料取得业务 ·········································································· 64
第三节 原材料仓储业务 ·········································································· 70
第四节 原材料发出耗用业务 ···································································· 73
第五节 周转材料的核算 ·········································································· 77
第六节 库存商品的核算 ·········································································· 81
模块四 企业剩余资金投资业务及核算 ·························································86
第一节 交易性金融资产 ·········································································· 87
第二节 债权投资 ··················································································· 91
第三节 其他债权投资 ············································································· 94
第四节 长期股权投资 ············································································· 97
第五节 投资性房地产 ············································································109
模块五 企业研发业务及核算 ······································································122
第一节 企业无形资产认知 ······································································123
第二节 内部研究开发支出的确认和计量 ····················································132
第三节 无形资产的后续计量 ···································································136
第四节 无形资产的处置 ·········································································141
模块六 企业利润形成与分配业务及核算 ····················································144
第一节 收入 ························································································145
第二节 费用 ························································································158
第三节 利得、损失 ···············································································163
第四节 所得税 ·····················································································165
第五节 利润的形成及分配 ······································································166
模块七 财务报告 ························································································173
第一节 资产负债表 ···············································································174
第二节 利润表 ·····················································································184
第三节 现金流量表 ···············································································189
第四节 所有者权益变动表 ·····································································198
参考文献 ······································································································204
