【文章內(nèi)容簡(jiǎn)介】 .... 61 十 無形資產(chǎn)的核算 ............................................................................................................. 65 十一 應(yīng)付賬款核算 ............................................................................................................. 67 十二 應(yīng)付票據(jù) .................................................................................................................... 71 十三 應(yīng)交稅金 .................................................................................................................... 73 （一）增值稅 ...................................................................................................................... 73 （二）營(yíng)業(yè)稅 ...................................................................................................................... 76 （三）土地增值稅 ............................................................................................................... 77 （四）房產(chǎn)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(yīng)付工資 .................................................................................................................... 84 天虹會(huì)計(jì)師事務(wù)所 同濟(jì)堂財(cái)務(wù)管理標(biāo)準(zhǔn)化規(guī)范 2 十五 應(yīng)付債券 .................................................................................................................... 85 十六 所有者權(quán)益 ................................................................................................................ 89 （一）實(shí)收資本（股本） .................................................................................................... 89 （二）資本公積 .................................................................................................................. 89 十七 損益類科目 ................................................................................................................ 91 （一）財(cái)務(wù)費(fèi)用 .................................................................................................................. 91 （ 二）管理費(fèi)用 .................................................................................................................. 92 （三）營(yíng)業(yè)費(fèi)用 .................................................................................................................. 96 十八 銷售流程 .................................................................................................................. 100 十九 營(yíng)業(yè)外收入 .............................................................................................................. 106 （一）固定資產(chǎn)盤盈 ......................................................................................................... 106 （二）處置固定資產(chǎn)凈收益 ............................................................................................... 106 （三）出售無形資產(chǎn)收益 .................................................................................................. 106 （四）非貨幣性交易收益 .................................................................................................. 107 （五）罰款收入 ................................................................................................................ 107 （六）教育費(fèi)附加返還款 .................................................................................................. 107 二十 營(yíng)業(yè)外支出 .............................................................................................................. 107 （一）固定資產(chǎn)盤虧 ......................................................................................................... 108 （二）處置固定資產(chǎn)凈損失 ............................................................................................... 108 （三）出售無形資產(chǎn)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(wù)重組損失 ......................................................................................................... 110 （八）捐贈(zèng)支出 ................................................................................................................ 110 （九）提取的固定資產(chǎn)減值準(zhǔn)備 ........................................................................................ 110 二十一 會(huì)計(jì)報(bào)表 .............................................................................................................. 110 （一）資產(chǎn)負(fù)債表 ............................................................................................................. 111 （二）利潤(rùn)表（損益表） .................................................................................................. 113 （三）利潤(rùn)分配表 ............................................................................................................. 114 （四）現(xiàn)金流量表 ............................................................................................................. 115 二十二 產(chǎn)品成本核算 ....................................................................................................... 120 1 半成品成本核算過程 ...................................................................................................... 120 二十三 合并會(huì)計(jì)報(bào)表 ...................................................................................................... 131 （一）合并資產(chǎn)負(fù)債表 ........