财务会计

本教材以产教融合、业财一体的理念将财务会计中资产、负债、所有者权益、收入、费用、利润、财务报表编制等基础理论知识进行项目化，以企业经济业务处理流程为任务主线，融入1+X 职业技能等级标准中能力要求的内容，强化职业技能训练，并将社会主义核心价值观等课程思政融入教材中，让学生在掌握各项经济业务账务处理方法的同时提升职业道德素养。本教材适用于高职高专会计类专业教学，也可供会计教师、会计从业人员及自学者学习和参考，还可以作为小企业在职会计人员岗位培训用书。

项目一货币资金的核算 ············································································1 任务一 库存现金收支业务核算 ·····························································2 任务二 银行存款收支业务核算 ·····························································7 目二 应收及预付款项的核算 ·································································17 任务一 应收票据核算 ·······································································18 任务二 应收账款核算 ·······································································23 任务三 坏账准备 ·············································································28 任务四 预付账款及其他应收款核算 ·····················································33 项目三 存货的核算 ················································································41 任务一 存货的确认及初始计量 ···························································42 任务二 存货发出的计价 ····································································47 任务三 原材料的核算 ·······································································51 任务四 其他存货的核算 ····································································59 任务五 存货清查的核算 ····································································68 任务六 存货的期末计量 ····································································73 项目四 固定资产的核算 ··········································································81 任务一 固定资产取得的核算 ······························································82 任务二 固定资产折旧的核算 ······························································86 任务三 固定资产后续支出的核算 ························································91 任务四 固定资产处置的核算 ······························································94 任务五 固定资产清查的核算 ······························································98 项目五 无形资产的核算 ·········································································105 任务一 无形资产的初始计量 ·····························································106 任务二 无形资产的后续计量 ························································.111 任务三 无形资产处置的核算 ························································.115 任务四 长期待摊费用的核算 ························································.119 项目六 负债的核算 ············································································125 任务一 短期借款的核算 ······························································.126 任务二 应付及预收账款的核算 ·····················································.129 任务三 应付职工薪酬的核算 ························································.136 任务四 应交税费的核算 ······························································.141 任务五 非流动负债的核算 ···························································.151 项目七 所有者权益的核算 ···································································157 任务一 实收资本（股本）的核算 ··················································.158 任务二 资本公积的核算 ······························································.166 任务三 留存收益的核算 ······························································.171 项目八 收入、费用和利润的核算 ··························································181 任务一 收入的核算 ····································································.182 任务二 费用的核算 ····································································.193 任务三 利润的核算 ····································································.199 目九 编制财务报表 ·········································································209 任务一 编制资产负债表 ······························································.210 任务二 编制利润表 ····································································.226 任务三 编制现金流量表 ······························································.234 任务四 编制所有者权益变动表 ·····················································.249 任务五 财务报表附注的披露 ························································.255 参考文献 ···························································································264