【正文】 ...... 35 長(zhǎng)期待攤費(fèi)用 ................................................................................................................. 35 投資性房地產(chǎn) ................................................................................................................. 36 投資性房地產(chǎn)會(huì)計(jì)政策 .......................................................................................... 36 投資性房地產(chǎn)的轉(zhuǎn)換 .............................................................................................. 37 無(wú)形資產(chǎn) ......................................................................................................................... 38 無(wú)形資產(chǎn)會(huì)計(jì)政策 .................................................................................................. 38 無(wú)形資產(chǎn)的增加 ...................................................................................................... 39 無(wú)形資產(chǎn)的后續(xù)計(jì)量 .............................................................................................. 42 無(wú)形資產(chǎn)的處置 ...................................................................................................... 43 3 采購(gòu)與付款業(yè)務(wù) .................................................................................................................... 44 存貨采購(gòu) ......................................................................................................................... 45 存貨會(huì)計(jì)政策規(guī)定 .................................................................................................. 45 存貨采購(gòu)核算 .......................................................................................................... 45 4 生產(chǎn)與倉(cāng)儲(chǔ)循環(huán) .................................................................................................................... 49 生產(chǎn)成本核算 ................................................................................................................. 49 生產(chǎn)成本核算的內(nèi)容 .............................................................................................. 49 生產(chǎn)成本核算的要求 .............................................................................................. 49 產(chǎn) 品成本項(xiàng)目 .......................................................................................................... 50 生產(chǎn)成本核算的一般程序 ...................................................................................... 50 自產(chǎn)產(chǎn)品成本核算 .................................................................................................. 50 委托加工物資成本核算 .......................................................................................... 53 來(lái)料加工成本核算 .................................................................................................. 55 存貨的清查 ..................................................................................................................... 58 存貨清查方法 .......................................................................................................... 58 存貨清查結(jié)果的會(huì)計(jì)處理 ...................................................................................... 59 存貨的處置 ..................................................................................................................... 60 存貨的攤銷 .............................................................................................................. 60 存貨的毀損 .............................................................................................................. 62 5 銷售與收款循環(huán) .................................................................................................................... 62 商品銷售收入的確認(rèn)與計(jì)量 ......................................................................................... 62 商品銷售收入的確認(rèn)原則 ...................................................................................... 62 商品銷售收入的計(jì)量 .............................................................................................. 63 商品銷售業(yè)務(wù)類型 ......................................................................................................... 63 正常開(kāi)票 .................................................................................................................. 63 買贈(zèng)促銷 .................................................................................................................. 64 降價(jià)促銷 .................................................................................................................. 66 跨區(qū)銷售 .................................................................................................................. 66 銷售退回 .................................................................................................................. 67 途損 .......................................................................................................................... 70 材料銷售 .................................................................................................................. 71 廢料銷售 .................................................................................................................. 73 應(yīng)收賬款管理 ................................................................................................................. 74 壞賬計(jì)提會(huì)計(jì)政策 .................................................................................................. 74 壞賬損失會(huì)計(jì)處理 .................................................................................................. 74 應(yīng)交稅費(fèi) ......................................................................................................................... 75 增值稅 ...................................................................................................................... 75 消費(fèi)稅 ...................................................................................................................... 80 營(yíng)業(yè)稅 ...................................................................................................................... 82 關(guān)稅 .......................................................................................................................... 83 個(gè)人所得稅 .....................................