本教材以產(chǎn)教融合、業(yè)財(cái)一體的理念將財(cái)務(wù)會計(jì)中資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用、利潤、財(cái)務(wù)報(bào)表編制等基礎(chǔ)理論知識進(jìn)行項(xiàng)目化，以企業(yè)經(jīng)濟(jì)業(yè)務(wù)處理流程為任務(wù)主線，融入1+X 職業(yè)技能等級標(biāo)準(zhǔn)中能力要求的內(nèi)容，強(qiáng)化職業(yè)技能訓(xùn)練，并將社會主義核心價值觀等課程思政融入教材中，讓學(xué)生在掌握各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)賬務(wù)處理方法的同時提升職業(yè)道德素養(yǎng)。本教材適用于高職高專會計(jì)類專業(yè)教學(xué)，也可供會計(jì)教師、會計(jì)從業(yè)人員及自學(xué)者學(xué)習(xí)和參考，還可以作為小企業(yè)在職會計(jì)人員崗位培訓(xùn)用書。

丁啟花，青海農(nóng)牧科技職業(yè)學(xué)院高級會計(jì)師，財(cái)務(wù)部部長，長期從事財(cái)務(wù)會計(jì)教學(xué)工作和學(xué)院會計(jì)工作。具有豐富的會計(jì)理論知識和實(shí)踐工作經(jīng)驗(yàn)。

項(xiàng)目一貨幣資金的核算 ············································································1
任務(wù)一 庫存現(xiàn)金收支業(yè)務(wù)核算 ·····························································2
任務(wù)二 銀行存款收支業(yè)務(wù)核算 ·····························································7
目二 應(yīng)收及預(yù)付款項(xiàng)的核算 ·································································17
任務(wù)一 應(yīng)收票據(jù)核算 ·······································································18
任務(wù)二 應(yīng)收賬款核算 ·······································································23
任務(wù)三 壞賬準(zhǔn)備 ·············································································28
任務(wù)四 預(yù)付賬款及其他應(yīng)收款核算 ·····················································33
項(xiàng)目三 存貨的核算 ················································································41
任務(wù)一 存貨的確認(rèn)及初始計(jì)量 ···························································42
任務(wù)二 存貨發(fā)出的計(jì)價 ····································································47
任務(wù)三 原材料的核算 ·······································································51
任務(wù)四 其他存貨的核算 ····································································59
任務(wù)五 存貨清查的核算 ····································································68
任務(wù)六 存貨的期末計(jì)量 ····································································73
項(xiàng)目四 固定資產(chǎn)的核算 ··········································································81
任務(wù)一 固定資產(chǎn)取得的核算 ······························································82
任務(wù)二 固定資產(chǎn)折舊的核算 ······························································86
任務(wù)三 固定資產(chǎn)后續(xù)支出的核算 ························································91
任務(wù)四 固定資產(chǎn)處置的核算 ······························································94
任務(wù)五 固定資產(chǎn)清查的核算 ······························································98
項(xiàng)目五 無形資產(chǎn)的核算 ·········································································105
任務(wù)一 無形資產(chǎn)的初始計(jì)量 ·····························································106
任務(wù)二 無形資產(chǎn)的后續(xù)計(jì)量 ························································.111
任務(wù)三 無形資產(chǎn)處置的核算 ························································.115
任務(wù)四 長期待攤費(fèi)用的核算 ························································.119
項(xiàng)目六 負(fù)債的核算 ············································································125
任務(wù)一 短期借款的核算 ······························································.126
任務(wù)二 應(yīng)付及預(yù)收賬款的核算 ·····················································.129
任務(wù)三 應(yīng)付職工薪酬的核算 ························································.136
任務(wù)四 應(yīng)交稅費(fèi)的核算 ······························································.141
任務(wù)五 非流動負(fù)債的核算 ···························································.151
項(xiàng)目七 所有者權(quán)益的核算 ···································································157
任務(wù)一 實(shí)收資本（股本）的核算 ··················································.158
任務(wù)二 資本公積的核算 ······························································.166
任務(wù)三 留存收益的核算 ······························································.171
項(xiàng)目八 收入、費(fèi)用和利潤的核算 ··························································181
任務(wù)一 收入的核算 ····································································.182
任務(wù)二 費(fèi)用的核算 ····································································.193
任務(wù)三 利潤的核算 ····································································.199
目九 編制財(cái)務(wù)報(bào)表 ·········································································209
任務(wù)一 編制資產(chǎn)負(fù)債表 ······························································.210
任務(wù)二 編制利潤表 ····································································.226
任務(wù)三 編制現(xiàn)金流量表 ······························································.234
任務(wù)四 編制所有者權(quán)益變動表 ·····················································.249
任務(wù)五 財(cái)務(wù)報(bào)表附注的披露 ························································.255
參考文獻(xiàn) ···························································································264