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及時章扎好根基——小型餐飲企業會計基礎

了解小型餐飲企業..................................................................1

小型餐飲企業概述...............................................................1

認識小型餐飲企業會計........................................................2

了解《小企業會計準則》....................................................3

小型餐飲企業會計核算的基礎................................................5

會計核算的基本前提............................................................5

會計要素...............................................................................7

會計科目.............................................................................10

會計賬戶的設置.................................................................12

借貸記賬法的運用.............................................................14

小型餐飲會計的核算原則..................................................16

小型餐飲企業開業申辦.........................................................18

開業登記的辦理.................................................................18

稅務登記的辦理.................................................................20

企業年檢的處理.................................................................23

第二章細泥燒好瓦——小型餐飲企業憑證和賬簿基礎

會計憑證..............................................................................26

會計憑證的填制.................................................................26

會計憑證的審核.................................................................30

會計憑證的保管.................................................................32

會計憑證的銷毀.................................................................33

會計賬簿..............................................................................34

小型餐飲企業日記賬的登記..............................................34

小型餐飲企業明細分類賬的登記......................................38

小型餐飲企業總分類賬的登記..........................................40

對賬和結賬.........................................................................41

第三章細水長流——小型餐飲企業資產的核算

貨幣資金的核算....................................................................45

現金.....................................................................................45

銀行存款.............................................................................49

其他貨幣資金.....................................................................51

對外投資的核算....................................................................53

短期投資.............................................................................53

長期股權投資.....................................................................55

長期債權投資.....................................................................57

存貨的核算...........................................................................60

原材料的核算.....................................................................60

低值易耗品的核算.............................................................64

庫存商品的核算.................................................................67

存貨跌價準備的核算..........................................................70

固定資產和無形資產的核算..................................................72

固定資產取得的核算..........................................................72

固定資產的后續支出..........................................................79

固定資產的折舊.................................................................81

固定資產的處置.................................................................85

無形資產的核算.................................................................87

長期待攤費用的核算..........................................................92

應收款項的核算....................................................................93

應收票據的核算.................................................................93

應收賬款的核算.................................................................96

預付賬款的核算...............................................................100

其他應收款的核算...........................................................102

壞賬準備的核算...............................................................104

第四章不拘一格——小型餐飲企業負債及所有者權益的核算

流動負債的核算..................................................................107

短期借款的核算...............................................................107

應付票據的核算...............................................................109

應付賬款的核算...............................................................110

應付職工薪酬的核算........................................................112

長期負債的核算..................................................................115

預收賬款的核算...............................................................115

長期借款的核算...............................................................117

借款費用的核算...............................................................120

長期應付款的核算...........................................................122

所有者權益的核算..............................................................124

實收資本的核算...............................................................124

資本公積的核算...............................................................126

盈余公積的核算...............................................................130

第五章積水成淵——小型餐飲企業收入、費用和利潤的核算

收入的核算.........................................................................132

主營業務收入...................................................................132

營業外收入的核算...........................................................135

銷售折讓和現金折扣........................................................136

期間費用的核算..................................................................139

銷售費用的核算...............................................................139

管理費用的核算...............................................................140

營業稅金及附加的核算....................................................142

利潤及利潤分配的核算.......................................................143

本年利潤的核算...............................................................143

利潤分配的核算...............................................................147

第六章手到擒來——小型餐飲企業會計報表的編制

會計報表............................................................................149

會計報表概述...................................................................149

資產負債表的編制...........................................................151

利潤表的編制...................................................................153

現金流量表的編制...........................................................156

所有者權益變動表的編制................................................159

企業報表附注的編制........................................................161

財務報表的常見問題..........................................................164

賬表不符的問題...............................................................164

虛列支出的問題...............................................................165

第七章功成名就——小型餐飲企業納稅核算

小型餐飲企業稅收基礎.......................................................167

企業納稅的程序...............................................................167

企業納稅申報的方式........................................................169

企業納稅申報的內容........................................................171

小型餐飲企業應繳納的稅收................................................172

營業稅...............................................................................172

個人所得稅.......................................................................176

企業所得稅.......................................................................178

其他應交稅費...................................................................181