會(huì)計(jì)核算手冊(cè)(流程格式)

1、目錄前言...................................................................................................................................................................61.第一章經(jīng)營(yíng)活動(dòng)...........................................

2、............................................................................................61.1采購(gòu)與結(jié)算.......................................................................................................................

3、................61.1.1.采購(gòu)........................................................................................................................................61.1.2.采購(gòu)結(jié)算................................................

4、................................................................................71.2.材料入庫(kù)...................................................................................................................................

5、........81.2.1.經(jīng)營(yíng)性原材料入庫(kù)................................................................................................................81.2.2.非經(jīng)營(yíng)材料采購(gòu)轉(zhuǎn)入工程物資.................................................................

6、.........................101.2.3.提取跌價(jià)準(zhǔn)備......................................................................................................................101.3.材料領(lǐng)用出庫(kù)...................................................

7、..............................................................................111.3.1.用于基本生產(chǎn)活動(dòng)..............................................................................................................111.3.2.用于車(chē)間消耗..

8、....................................................................................................................111.3.3.用于在建工程..........................................................................................

9、............................111.3.4.用于公司日常消耗等非生產(chǎn)用途......................................................................................111.4.成本歸集、分配及結(jié)轉(zhuǎn)....................................................................

10、.............................................111.4.1.成本、費(fèi)用歸集..................................................................................................................111.4.2.制造費(fèi)用分配及結(jié)轉(zhuǎn).............................

11、.............................................................................211.4.3.成本結(jié)轉(zhuǎn)、產(chǎn)成本入庫(kù)......................................................................................................211.4.4.存貨跌價(jià)準(zhǔn)備.........

12、.............................................................................................................211.5.勞務(wù)成本.....................................................................................................

13、....................................221.6.研發(fā)支出.........................................................................................................................................221.7.收入.............................

14、....................................................................................................................221.7.1.主營(yíng)業(yè)務(wù)收入及成本結(jié)轉(zhuǎn).....................................................................................

15、.............221.7.2.其他業(yè)務(wù)收入及成本結(jié)轉(zhuǎn)..................................................................................................241.7.3.應(yīng)收款項(xiàng)回收............................................................................

16、..........................................271.7.4.計(jì)提壞賬..............................................................................................................................271.8.期間費(fèi)用..............................

17、...........................................................................................................291.8.1.管理費(fèi)用.....................................................................................................

18、.........................291.8.2.銷(xiāo)售費(fèi)用..............................................................................................................................402.1.2.財(cái)務(wù)費(fèi)用.............................................

19、.................................................................................452.3.固定資產(chǎn)投資...............................................................................................................................

20、..762.3.1.初始計(jì)量..............................................................................................................................772.3.2.在建工程....................................................................

21、..........................................................792.3.3.固定資產(chǎn)折舊......................................................................................................................832.3.4.固定資產(chǎn)減值................

22、......................................................................................................842.3.5.固定資產(chǎn)處置........................................................................................................

23、..............842.4.投資性房地產(chǎn).................................................................................................................................862.4.1.初始計(jì)量.....................................................

24、.........................................................................862.4.2.后續(xù)計(jì)量..............................................................................................................................882.4.3.轉(zhuǎn)

25、化為自有固定資產(chǎn)或無(wú)形資產(chǎn)......................................................................................892.4.4.處置...............................................................................................................

26、.......................902.5.無(wú)形資產(chǎn).........................................................................................................................................912.5.1.初始計(jì)量......................................

27、........................................................................................912.5.2.研發(fā)支出........................................................................................................................

28、......922.5.3.無(wú)形資產(chǎn)攤銷(xiāo)......................................................................................................................932.5.4.計(jì)提減值......................................................................

29、........................................................942.5.5.處置......................................................................................................................................943.第三章籌資活動(dòng).........

30、............................................................................................................................953.1.實(shí)收資本或股本...................................................................................

31、..........................................953.1.1.接收投資..............................................................................................................................953.1.2.減資..............................

32、........................................................................................................963.2.短期借款..........................................................................................................

33、...............................963.2.1.取得......................................................................................................................................973.2.2.支付利息.................................

34、.............................................................................................973.2.3.還款.....................................................................................................................

35、.................973.3.長(zhǎng)期借款.........................................................................................................................................973.3.1.取得..............................................

36、........................................................................................973.3.2.計(jì)提利息........................................................................................................................

37、......983.3.3.還款......................................................................................................................................983.4.債券..............................................................

38、...................................................................................983.4.1.債券發(fā)行.............................................................................................................................