會(huì)計(jì)核算手冊(cè)(流程格式)

1、旭陽(yáng)集團(tuán)會(huì)計(jì)核算手冊(cè)1目錄前言...................................................................................................................................................................61.第一章經(jīng)營(yíng)活動(dòng)................................

2、.......................................................................................................61.1采購(gòu)與結(jié)算............................................................................................................

3、...........................61.1.1.采購(gòu)........................................................................................................................................61.1.2.采購(gòu)結(jié)算.....................................

4、...........................................................................................71.2.材料入庫(kù)........................................................................................................................

5、...................81.2.1.經(jīng)營(yíng)性原材料入庫(kù)................................................................................................................81.2.2.非經(jīng)營(yíng)材料采購(gòu)轉(zhuǎn)入工程物資......................................................

6、....................................101.2.3.提取跌價(jià)準(zhǔn)備......................................................................................................................101.3.材料領(lǐng)用出庫(kù)........................................

7、.........................................................................................111.3.1.用于基本生產(chǎn)活動(dòng)..............................................................................................................111.3

8、.2.用于車間消耗......................................................................................................................111.3.3.用于在建工程...............................................................................

9、.......................................111.3.4.用于公司日常消耗等非生產(chǎn)用途......................................................................................111.4.成本歸集、分配及結(jié)轉(zhuǎn).........................................................

10、........................................................111.4.1.成本、費(fèi)用歸集..................................................................................................................111.4.2.制造費(fèi)用分配及結(jié)轉(zhuǎn)..................

11、........................................................................................211.4.3.成本結(jié)轉(zhuǎn)、產(chǎn)成本入庫(kù)......................................................................................................211.4.4.存貨跌價(jià)

12、準(zhǔn)備......................................................................................................................211.5.勞務(wù)成本..........................................................................................

13、...............................................221.6.研發(fā)支出.........................................................................................................................................221.7.收入..................

14、...............................................................................................................................221.7.1.主營(yíng)業(yè)務(wù)收入及成本結(jié)轉(zhuǎn)..........................................................................

15、........................221.7.2.其他業(yè)務(wù)收入及成本結(jié)轉(zhuǎn)..................................................................................................241.7.3.應(yīng)收款項(xiàng)回收.................................................................

16、.....................................................271.7.4.計(jì)提壞賬..............................................................................................................................271.8.期間費(fèi)用...................

17、......................................................................................................................291.8.1.管理費(fèi)用..........................................................................................

18、....................................291.8.2.銷售費(fèi)用..............................................................................................................................40旭陽(yáng)集團(tuán)會(huì)計(jì)核算手冊(cè)32.2.3.非企業(yè)合并長(zhǎng)期股權(quán)投資................

19、..................................................................................732.2.4.長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量..................................................................................................732.3.固定資產(chǎn)投資.........

20、........................................................................................................................762.3.1.初始計(jì)量........................................................................................

21、......................................772.3.2.在建工程..............................................................................................................................792.3.3.固定資產(chǎn)折舊..............................

22、........................................................................................832.3.4.固定資產(chǎn)減值......................................................................................................................

23、842.3.5.固定資產(chǎn)處置......................................................................................................................842.4.投資性房地產(chǎn)............................................................................

24、.....................................................862.4.1.初始計(jì)量..............................................................................................................................862.4.2.后續(xù)計(jì)量.................

25、.............................................................................................................882.4.3.轉(zhuǎn)化為自有固定資產(chǎn)或無(wú)形資產(chǎn)......................................................................................892

26、.4.4.處置......................................................................................................................................902.5.無(wú)形資產(chǎn).....................................................................

27、....................................................................912.5.1.初始計(jì)量..............................................................................................................................912.5.2.研發(fā)支出..

28、............................................................................................................................922.5.3.無(wú)形資產(chǎn)攤銷..................................................................................

29、....................................932.5.4.計(jì)提減值..............................................................................................................................942.5.5.處置....................................

30、..................................................................................................943.第三章籌資活動(dòng)...............................................................................................................

31、......................953.1.實(shí)收資本或股本.............................................................................................................................953.1.1.接收投資................................................

32、..............................................................................953.1.2.減資....................................................................................................................................

33、..963.2.短期借款.........................................................................................................................................963.2.1.取得.............................................................

34、.........................................................................973.2.2.支付利息..............................................................................................................................973.2.3.還

35、款......................................................................................................................................973.3.長(zhǎng)期借款...........................................................................

36、..............................................................973.3.1.取得......................................................................................................................................973.3.2.計(jì)提利息..