XXXXElite-D21业务循环

会计基础课程-KPMG精英计划系列课程2012年6月专业发展部2第二天制造业业务循环的会计核算•筹资业务•采购业务•销售业务货币资金应付款及费用应付职工薪酬©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.3制造业企业经济活动与会计循环投入采购生产销售退出投入资本借入款项购置生产设备和生产资料制造产品产品完工回收货币纳税和返还利润，偿还借款所有者权益负债资产费用收入利润4第二天制造业业务循环的会计核算•筹资业务•采购业务•销售业务货币资金应付款及费用应付职工薪酬©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.筹资业务•资金筹集的来源：–投入–借入•所有者与债权人–所有者：股东等–债权人：银行、非银行金融机构•资金的形式–货币形式–非货币形式：投资者可以货币、实物、无形资产等方式投入资本5©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.投入资本的确认与计量•投入资本的定义投入资本是投资者实际投入企业经营活动的各种财产物资•投入资本的种类——按其投资人的性质–国家投入资本–法人投入资本–个人投入资本–外商投入资本6©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.投入资本的记录•“实收资本”账户2011年1月，A公司成立，收到投资者投入的货币资金200000元，存入银行；设备两台，每台价值50000元；专利权一项，价值80000元借：银行存款200000固定资产100000无形资产80000贷：实收资本380000实收资本登记所有者投入的资本额380000期末所有者投资的实有数3800007©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.借入资本•负债的种类–流动负债–长期负债•负债确认与计量的特点–应根据有关负债项目的特性加以识别–按实际发生数计量即负债成立时承诺偿付的金额入账8©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.流动负债的确认与计量•流动负债的定义流动负债是指偿还期限较短，须在一年内或长于一年的一个营业周期内偿还的债务•流动负债的计量按实际发生数额计量短期借款可根据借款凭据上的金额来确认和计量9©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.长期负债•定义长期负债是指偿还期限超过一年或超过一年的一个营业周期的负债。•特点偿还期限：长期负债的偿还期限较长，只有偿还期限长于一年或长于超过一年的一个营业周期的负债才是长期负债举债目的：举借长期债务非为满足生产周转的临时需要，而是为扩展企业的经营规模，购置大型机器设备、房地产、增建或改建厂房等，以补充企业资本不足而缺乏的大量长期资金。举债金额：长期负债一般数额较大，它的利息费用是企业的一项长期的固定支出，企业还本付息的负担较重。10©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.长期负债的计量•长期负债的种类–长期借款–应付债券–其他长期应付款•报表列示长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列出。将于一年内到期偿的长期负债，应当在流动负债下单列项目反映。11©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.负债的记录“短期借款”、“长期借款”、“应付债券”等账户2011年2月6日，A公司向银行借入期限为3个月的生产周转借款100000元，款项存入银行。借：银行存款100000贷：短期借款100000借：短期借款贷：登记到期偿还的登记取得的短期短期借款借款100000期末反映尚未偿还的短期借款1213第二天制造业业务循环的会计核算•筹资业务•采购业务•销售业务货币资金应付款及费用应付职工薪酬©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.•材料采购成本的计算–直接费用直接计入–间接费用分配计入•材料采购成本的计算公式材料采购成本的计算该材料应负担的采购费用该材料的买价某种材料的采购成本＝＋14©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinChinaandKPMGHuazhen,aSino-foreignjointventureinChina,arememberfirmsoftheKPMGnetworkofindependentmemberfirmsaffiliatedwithKPMGInternationalCooperative(KPMGInternational),aSwissentity.Allrightsreserved.采购费用的内容–材料运费–运输途中合理损耗–入库前的整理挑选费用–支付的各种税金(不包括可抵扣的增值税进项)材料采购成本的计算15©2012KPMGHuazhen,aSino-foreignjointventureinthePeople'sRepublicofChina;and©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinthePeople'sRepublicofChina;areallindependentmemberfirmsoftheKPMGnetworkaffiliatedwithKPMGInternationalCooperative,aSwissentity.Allrightsreserved.采购业务核算设置的帐户•“材料采购”帐户•“在途材料”帐户•“原材料”帐户•“应付帐款”帐户•“应付票据”帐户材料采购登记购入材料的登记已验收入库买价和采购费用材料的实际成本原材料反映已验收入反映库存材料库材料的成本发出的成本期末库存材料的成本16©2012KPMGAdvisory(China)Limited,awhollyforeignownedenterpriseinChinaandKPMGHuazhen,aSino-foreignjointventureinChina,arememberfi