会计实务核算手册总公司会计处编制二〇一六年八月目录第一章物流企业会计概述.....................................................3第一节物流企业概述........................................................3第二节物流企业会计核算基础与任务..........................................3第三节物流企业会计科目....................................................4第四节会计凭证与账簿......................................................7第五节会计核算形式.......................................................12第二章资产.................................................................13第一节货币资金............................................................13第二节应收款项............................................................17第三节应收代收货款........................................................26第四节资金往来............................................................28第五节坏账准备............................................................29第六节存货................................................................31第七节待摊费用............................................................35第八节固定资产............................................................37第九节无形资产............................................................42第十节其他长期资产........................................................43第三章负债.................................................................45第一节短期借款............................................................45第二节应付款项............................................................46第三节应付职工薪酬........................................................48第四节应交税费............................................................52第五节应付利息............................................................56第六节应付股利............................................................57第七节其他应付款..........................................................57第八节到付及代收款........................................................59第九节加盟商结算..........................................................62第十节预提费用............................................................70第十一节长期负债..........................................................70第四章所有者权益...........................................................71第一节股本................................................................71第二节资本公积............................................................71第三节盈余公积............................................................72第四节本年利润及利润分配..................................................73第五章损益.................................................................74第一节收入................................................................74第二节垫付款..............................................................76第三节主营业务成本........................................................77第四节营业税金及附加......................................................87第五节营业费用............................................................88第六节管理费用............................................................89第七节财务费用............................................................92第八节资产减值损失........................................................92第九节营业外...
