【正文】 ............................................................. 45 1 物資采購 ......................................................................................................................... 45 （ 1）制藥一廠采購流程 ...................................................................................................... 45 （ 2）同濟(jì)堂配送采購流程 .................................................................................................. 50 （ 3）同濟(jì)堂連鎖藥品采購的程序 ........................................................................................ 52 （ 4 ）材料（庫存商品）入庫的會計(jì)處理 ............................................................................ 53 2 包裝物 ............................................................................................................................. 55 3 低值易耗品 ...................................................................................................................... 55 4 原材料的領(lǐng)用 ................................................................................................................... 56 八 長期投資核算 ................................................................................................................ 57 九 固定資產(chǎn)核算 ................................................................................................................ 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）營業(yè)費(fèi)用 .................................................................................................................. 96 十八 銷售流程 .................................................................................................................. 100 十九 營業(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 ..............................................