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
固定資產的後續支出..........................................................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
盈餘公積的核算...............................................................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........................................................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
