本书按照商品流通企业会计核算的特点,简明阐述了商品流通企业商品流转和会计核算的基本理论和基础知识;以商品流转核算的基本方法为引领,按照商品流转和会计核算的工作过程为主线,对商品流通企业会计会计核算的基本理论和基本技能进行了重新整合,在各种方法的基本理论和基本技能自成体系的同时力求避免教学内容重复。书中案例的经济业务均以原始凭证体现,原始凭证和各种表格设计力求与当前企业实际工作相一致,案例选择均为学生比较常见商品,贴近生活、图文并茂,易学理解。项目一概述????????????????????????????????????????????????????????????????????????????1任务一了解商品流通企业会计??????????????????????????????????????????????????????????1一、了解商品流通企业的范围????????????????????????????????????????????????????????1二、了解商品流通企业经济活动的特征????????????????????????????????????????????????1三、了解商品流通企业会计核算的特点????????????????????????????????????????????????1任务二了解商品流转业务??????????????????????????????????????????????????????????????2一、了解商品流转的特征????????????????????????????????????????????????????????????2二、了解商品流转的种类????????????????????????????????????????????????????????????3三、了解商品购销的确认与计量方法??????????????????????????????????????????????????3任务三了解商品流转核算的基本方法????????????????????????????????????????????????????6任务四了解商品流通企业常用的会计科目????????????????????????????????????????????????6项目二数量进价金额核算法????????????????????????????????????????????????????????????8任务一认知数量进价金额核算法????????????????????????????????????????????????????????8任务二掌握商品购进业务处理方法??????????????????????????????????????????????????????9一、了解商品购进的一般业务程序????????????????????????????????????????????????????9二、了解商品购进应取得的原始凭证??????????????????????????????????
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Da: liu xing, Nanjing, JS, Cina
paperback. Condizione: New. Paperback. Pub Date: 2017-08-01 Pages: $number Language: Chinese Publisher: Electronic Industry publishing house the book in accordance with the characteristics of commodity circulation enterprises accounting. This paper expounds briefly the basic theory and basic knowledge of commodity circulation and accounting in commodity circulation enterprises. and takes the basic method of merchandise circulation accounting as leading. according to the work of commodity circulation and accounting. Codice articolo DP062869
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