恒安集团会计核算规范手册.docx

恒安集团会计核算规范手册.docx

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恒安集团会计核算规范手册

恒安集团会计核算规范手册

前言................................................................................................................................................5

1主要会计科目............................................................................................................................6

2筹资与投资业务........................................................................................................................8

2.1筹资业务.............................................................................................................................8

2.1.1注入注册资本...............................................................................................................8

2.1.2公司拨入资金业务........................................................................................................9

2.1.3借款业务....................................................................................................................10

2.2投资业务...........................................................................................................................14

2.2.1长期股权投资.............................................................................................................14

2.3固定资产...........................................................................................................................15

2.3.1固定资产会计政策......................................................................................................15

2.3.2固定资产增加业务......................................................................................................16

2.3.3固定资产的后续计量...................................................................................................28

2.3.4固定资产处置.............................................................................................................32

2.4在建工程...........................................................................................................................35

2.5长期待摊费用....................................................................................................................35

2.6投资性房地产....................................................................................................................36

2.6.1投资性房地产会计政策...............................................................................................36

2.6.2投资性房地产的转换...................................................................................................37

2.7无形资产...........................................................................................................................38

2.7.1无形资产会计政策......................................................................................................38

2.7.2无形资产的增加..........................................................................................................39

2.7.3无形资产的后续计量...................................................................................................42

2.7.4无形资产的处置..........................................................................................................43

3采购与付款业务......................................................................................................................44

3.1存货采购...........................................................................................................................45

3.1.1存货会计政策规定......................................................................................................45

3.1.2存货采购核算.............................................................................................................45

4生产与仓储循环......................................................................................................................49

4.1生产成本核算....................................................................................................................49

4.1.1生产成本核算的内容...................................................................................................49

4.1.2生产成本核算的要求...................................................................................................49

4.1.3产品成本项目.............................................................................................................50

4.1.4生产成本核算的一般程序............................................................................................50

4.1.5自产产品成本核算......................................................................................................50

4.1.6委托加工物资成本核算...............................................................................................53

4.1.7来料加工成本核算......................................................................................................55

4.2存货的清查........................................................................................................................58

4.2.1存货清查方法.............................................................................................................58

4.2.2存货清查结果的会计处理............................................................................................59

4.3存货的处置........................................................................................................................60

4.3.1存货的摊销.................................................................................................................60

4.3.2存货的毁损.................................................................................................................62

5销售与收款循环......................................................................................................................62

5.1商品销售收入的确认与计量...............................................................................................62

5.1.1商品销售收入的确认原则............................................................................................62

5.1.2商品销售收入的计量...................................................................................................63

5.2商品销售业务类型.............................................................................................................63

5.2.1正常开票....................................................................................................................63

5.2.2买赠促销....................................................................................................................64

5.2.3降价促销....................................................................................................................66

5.2.4跨区销售....................................................................................................................66

5.2.5销售退回....................................................................................................................67

5.2.6途损...........................................................................................................................70

5.2.7材料销售....................................................................................................................71

5.2.8废料销售....................................................................................................................73

5.3应收账款管理....................................................................................................................74

5.3.1坏账计提会计政策......................................................................................................74

5.3.2坏账损失会计处理......................................................................................................74

5.4应交税费...........................................................................................................................75

5.4.1增值税........................................................................................................................75

5.4.2消费税........................................................................................................................80

5.4.3营业税........................................................................................................................82

5.4.4关税...........................................................................................................................83

5.4.5个人所得税.................................................................................................................84

5.4.6土地增值税.................................................................................................................85

5.4.7房产税、印花税、车船使用税、土地使用税................................................................86

6期间费用核算..........................................................................................................................87

6.1销售费用...........................................................................................................................87

6.1.1工资...........................................................................................................................87

6.1.2福利费........................................................................................................................89

6.1.3折旧费........................................................................................................................89

6.1.4运输费........................................................................................................................90

6.1.5装卸费........................................................................................................................91

6.1.6包装费........................................................................................................................92

6.1.7办公费........................................................................................................................92

6.1.8电讯费........................................................................................................................92

6.1.9差旅费....................................................................................................