同濟堂財務管理標準化規范(編輯修改稿)

　

【文章內容簡介】 .... 61 十 無形資產的核算 ............................................................................................................. 65 十一 應付賬款核算 ............................................................................................................. 67 十二 應付票據 .................................................................................................................... 71 十三 應交稅金 .................................................................................................................... 73 （一）增值稅 ...................................................................................................................... 73 （二）營業稅 ...................................................................................................................... 76 （三）土地增值稅 ............................................................................................................... 77 （四）房產稅 ...................................................................................................................... 78 （五）土地使用稅 ............................................................................................................... 78 （六）車船使用稅 ............................................................................................................... 78 （七）印花稅 ...................................................................................................................... 78 （八）所得稅 ...................................................................................................................... 79 十四 應付工資 .................................................................................................................... 84 天虹會計師事務所 同濟堂財務管理標準化規范 2 十五 應付債券 .................................................................................................................... 85 十六 所有者權益 ................................................................................................................ 89 （一）實收資本（股本） .................................................................................................... 89 （二）資本公積 .................................................................................................................. 89 十七 損益類科目 ................................................................................................................ 91 （一）財務費用 .................................................................................................................. 91 （ 二）管理費用 .................................................................................................................. 92 （三）營業費用 .................................................................................................................. 96 十八 銷售流程 .................................................................................................................. 100 十九 營業外收入 .............................................................................................................. 106 （一）固定資產盤盈 ......................................................................................................... 106 （二）處置固定資產凈收益 ............................................................................................... 106 （三）出售無形資產收益 .................................................................................................. 106 （四）非貨幣性交易收益 .................................................................................................. 107 （五）罰款收入 ................................................................................................................ 107 （六）教育費附加返還款 .................................................................................................. 107 二十 營業外支出 .............................................................................................................. 107 （一）固定資產盤虧 ......................................................................................................... 108 （二）處置固定資產凈損失 ............................................................................................... 108 （三）出售無形資產損失 .................................................................................................. 108 （四）非常損失 ................................................................................................................ 109 （五）非貨幣性交易損失 .................................................................................................. 109 （六）罰款支出 ................................................................................................................ 109 （七）債務重組損失 ......................................................................................................... 110 （八）捐贈支出 ................................................................................................................ 110 （九）提取的固定資產減值準備 ........................................................................................ 110 二十一 會計報表 .............................................................................................................. 110 （一）資產負債表 ............................................................................................................. 111 （二）利潤表（損益表） .................................................................................................. 113 （三）利潤分配表 ............................................................................................................. 114 （四）現金流量表 ............................................................................................................. 115 二十二 產品成本核算 ....................................................................................................... 120 1 半成品成本核算過程 ...................................................................................................... 120 二十三 合并會計報表 ...................................................................................................... 131 （一）合并資產負債表 ........