新会计准则下商品流通企业会计实务（第7版） 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

本书根据*的财税法规和新出现的商业形式，全面介绍商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。

第 1 章 商品流通会计实务概述································································································1

1.1 商品流通概述·················································································································1

1.1.1 商品流通的含义··································································································1

1.1.2 商品流通企业的类型··························································································4

1.1.3 商品购销的交接方式··························································································5

1.1.4 商品流通体系的主要功能··················································································5

1.2 商品购销的转账和入账·································································································6

1.2.1 第三方支付结算··································································································7

1.2.2 传统的转账结算··································································································8

1.2.3 商品购销的入账时间························································································11

1.3 商品流通企业会计处理的方法···················································································12

1.3.1 商品流通企业会计的对象················································································12

1.3.2 进价核算法········································································································14

1.3.3 售价核算法········································································································15

第 2 章 债权、债务和资金往来·····························································································17

2.1 货币资金和货币时间价值···························································································17

2.1.1 库存现金的会计处理························································································17

2.1.2 银行存款的会计处理························································································18

2.1.3 外币业务的会计处理························································································18

2.1.4 其他货币资金的会计处理················································································22

2.1.5 货币资金损失的税务处理················································································22

2.1.6 货币时间价值····································································································24

2.2 债权·······························································································································25

2.2.1 应收票据············································································································26

2.2.2 应收账款············································································································30

2.2.3 坏账损失的税务处理························································································40

2.2.4 长期应收款········································································································41

2.3 债务·······························································································································44

2.3.1 短期借款············································································································44

2.3.2 应付票据············································································································45

2.3.3 应付账款············································································································47

2.3.4 长期借款············································································································48

2.3.5 公司债券············································································································49

2.3.6 利息支出的税务处理························································································52

2.3.7 长期应付款········································································································55

2.4 资金往来·····························································

对外经贸大学国际商学院管理学（会计学）博士，曾在多家公司财务部门任职，在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。主要从事资产证券化、会计准则和会计理论、税会比较研究，已发表论文100余篇，出版《企业税会差异分析与纳税申报操作实务》《小企业会计准则操作实务（第5版）》等近40部图书。

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编辑推荐

本书根据*的财税法规和新出现的商业形式，全面介绍商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。

前言

几年出台的财税规范给商品流通企业的会计实务带来了很大变化，为了适应这些财税法 规，需要修订本书。本书修订的依据是：根据收入准则（2017）、金融准则（2017）和租赁准则 （2018）修订和增加部分业务的会计处理；根据 2019 年 4 月 1 日开始执行的增值税税率调整书 中涉及增值税的税务处理；根据第三方支付和供应链金融等内容，修订和介绍网络销售的网络 融资的会计处理；按照《企业所得税年度纳税申报表（A 类，2017 年版） 》（2019 年修订），调 整书中所得税纳税申报的一系列报表；根据一般企业财务报表格式［适用于已执行金融准则 （2017）、收入准则（2017）和租赁准则（2019）的企业］调整第 11 章的会计报表。

 本书的前 6 版印刷了近 4 万册，得到了广大读者的支持与厚爱，在此，向广大读者朋友表 示衷心感谢！ 本书具有以下特点。 

（1）与时俱进。根据的财税法规和新出现的商业形式，介绍商品流通企业的会计实务。

 （2）全面介绍商品流通业务的会计实务。商品批发方面，介绍了商品购销存的会计实务； 商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店 铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍 了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠 道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此 之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实 务及其对零售业的影响。

（3）重点突出，内容紧凑。把商品流通企业的债权、债务、资金往来等业务放在一章（第 2 章）介绍；把投资、固定资产、使用权资产、长期待摊费用放在一章（第 8 章）介绍；把商 品流通企业的收入、费用、利润及利润分配放在一章（第 9 章）介绍；把商品流通企业的主要 税费放在一章（第 10 章）介绍。对商品批发、商品零售、商品流通业务的会计实务的介绍详略 得当，避免了内容的重复。

 本书适用于各类院校财会专业教学，以及职业技术教育、上岗培训、专业技术资格考试、 自学进修，也可作为商品流通企业财会人员的培训教材，以及教育工作者、企业管理人员的业务参考书。 国内许多学者和实务工作者对商品流通企业的一些业务进行了广泛深入的论述。本书在撰 写的过程中，参阅了大量文献资料，在本书的参考文献部分，并没有逐一列举，在此深表感谢， 并顺致歉意！ 在本书的撰写过程中，得到了对外经济贸易大学国际商学院会计教授余恕莲老师和王秀丽 老师的悉心指导，在此，向两位老师表示感谢。 由于作者水平有限，书中难免存在疏漏之处，恳请广大读者批评指正。

书籍介绍

本书全面介绍了商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。在全面介绍会计实务过程中，涉及税务处理、财税差异、纳税申报内容的，书中也做了详细介绍。