本教材以產(chǎn)教融合、業(yè)財一體的理念將財務會計中資產(chǎn)、負債、所有者權益、收入、費用、利潤、財務報表編制等基礎理論知識進行項目化，以企業(yè)經(jīng)濟業(yè)務處理流程為任務主線，融入1+X 職業(yè)技能等級標準中能力要求的內(nèi)容，強化職業(yè)技能訓練，并將社會主義核心價值觀等課程思政融入教材中，讓學生在掌握各項經(jīng)濟業(yè)務賬務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類專業(yè)教學，也可供會計教師、會計從業(yè)人員及自學者學習和參考，還可以作為小企業(yè)在職會計人員崗位培訓用書。
丁啟花，青海農(nóng)牧科技職業(yè)學院高級會計師，財務部部長，長期從事財務會計教學工作和學院會計工作。具有豐富的會計理論知識和實踐工作經(jīng)驗。
項目一貨幣資金的核算 ············································································1
任務一 庫存現(xiàn)金收支業(yè)務核算 ·····························································2
任務二 銀行存款收支業(yè)務核算 ·····························································7
目二 應收及預付款項的核算 ·································································17
任務一 應收票據(jù)核算 ·······································································18
任務二 應收賬款核算 ·······································································23
任務三 壞賬準備 ·············································································28
任務四 預付賬款及其他應收款核算 ·····················································33
項目三 存貨的核算 ················································································41
任務一 存貨的確認及初始計量 ···························································42
任務二 存貨發(fā)出的計價 ····································································47
任務三 原材料的核算 ·······································································51
任務四 其他存貨的核算 ····································································59
任務五 存貨清查的核算 ····································································68
任務六 存貨的期末計量 ····································································73
項目四 固定資產(chǎn)的核算 ··········································································81
任務一 固定資產(chǎn)取得的核算 ······························································82
任務二 固定資產(chǎn)折舊的核算 ······························································86
任務三 固定資產(chǎn)后續(xù)支出的核算 ························································91
任務四 固定資產(chǎn)處置的核算 ······························································94
任務五 固定資產(chǎn)清查的核算 ······························································98
項目五 無形資產(chǎn)的核算 ·········································································105
任務一 無形資產(chǎn)的初始計量 ·····························································106
任務二 無形資產(chǎn)的后續(xù)計量 ························································.111
任務三 無形資產(chǎn)處置的核算 ························································.115
任務四 長期待攤費用的核算 ························································.119
項目六 負債的核算 ············································································125
任務一 短期借款的核算 ······························································.126
任務二 應付及預收賬款的核算 ·····················································.129
任務三 應付職工薪酬的核算 ························································.136
任務四 應交稅費的核算 ······························································.141
任務五 非流動負債的核算 ···························································.151
項目七 所有者權益的核算 ···································································157
任務一 實收資本（股本）的核算 ··················································.158
任務二 資本公積的核算 ······························································.166
任務三 留存收益的核算 ······························································.171
項目八 收入、費用和利潤的核算 ··························································181
任務一 收入的核算 ····································································.182
任務二 費用的核算 ····································································.193
任務三 利潤的核算 ····································································.199
目九 編制財務報表 ·········································································209
任務一 編制資產(chǎn)負債表 ······························································.210
任務二 編制利潤表 ····································································.226
任務三 編制現(xiàn)金流量表 ······························································.234
任務四 編制所有者權益變動表 ·····················································.249
任務五 財務報表附注的披露 ························································.255
參考文獻 ···························································································264
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