會計核算手冊(流程格式)

1、旭陽集團會計核算手冊1目錄前言...................................................................................................................................................................61.第一章經營活動................................

2、.......................................................................................................61.1采購與結算............................................................................................................

3、...........................61.1.1.采購........................................................................................................................................61.1.2.采購結算.....................................

4、...........................................................................................71.2.材料入庫........................................................................................................................

5、...................81.2.1.經營性原材料入庫................................................................................................................81.2.2.非經營材料采購轉入工程物資......................................................

6、....................................101.2.3.提取跌價準備......................................................................................................................101.3.材料領用出庫........................................

7、.........................................................................................111.3.1.用于基本生產活動..............................................................................................................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用途......................................................................................111.4.成本歸集、分配及結轉.........................................................

10、........................................................111.4.1.成本、費用歸集..................................................................................................................111.4.2.制造費用分配及結轉..................

11、........................................................................................211.4.3.成本結轉、產成本入庫......................................................................................................211.4.4.存貨跌價

12、準備......................................................................................................................211.5.勞務成本..........................................................................................

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

14、...............................................................................................................................221.7.1.主營業(yè)務收入及成本結轉..........................................................................

15、........................221.7.2.其他業(yè)務收入及成本結轉..................................................................................................241.7.3.應收款項回收.................................................................

16、.....................................................271.7.4.計提壞賬..............................................................................................................................271.8.期間費用...................

17、......................................................................................................................291.8.1.管理費用..........................................................................................

18、....................................291.8.2.銷售費用..............................................................................................................................40旭陽集團會計核算手冊32.2.3.非企業(yè)合并長期股權投資................

19、..................................................................................732.2.4.長期股權投資的后續(xù)計量..................................................................................................732.3.固定資產投資.........

20、........................................................................................................................762.3.1.初始計量........................................................................................

21、......................................772.3.2.在建工程..............................................................................................................................792.3.3.固定資產折舊..............................

22、........................................................................................832.3.4.固定資產減值......................................................................................................................

23、842.3.5.固定資產處置......................................................................................................................842.4.投資性房地產............................................................................

24、.....................................................862.4.1.初始計量..............................................................................................................................862.4.2.后續(xù)計量.................

25、.............................................................................................................882.4.3.轉化為自有固定資產或無形資產......................................................................................892

26、.4.4.處置......................................................................................................................................902.5.無形資產.....................................................................

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

28、............................................................................................................................922.5.3.無形資產攤銷..................................................................................

29、....................................932.5.4.計提減值..............................................................................................................................942.5.5.處置....................................

30、..................................................................................................943.第三章籌資活動...............................................................................................................

31、......................953.1.實收資本或股本.............................................................................................................................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.長期借款...........................................................................

36、..............................................................973.3.1.取得......................................................................................................................................973.3.2.計提利息..