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各行业财务会计介绍大全

2017-10-28


       本文讲述商贸零售业、工业制造、服务业、建筑业、房地产等行业的财务会计介绍,帮助大家对各行业的财务会计有一个了解。
 



【商贸零售业会计】
 

1、商贸零售业会计概念

198彩票注册 SHANGMAOLINGSHOUQIYEJIUSHIMAIJINHUOWU,RANHOUZHUANSHOUMAIJIBIEREN,CONGZHONGHUOQULIRUN。BUDUIJINLAIDEHUOWUJINXINGJIAGONG,ZAISHENGCHANYIDEDAOGENGDADELIRUN。

 

2、商贸零售企业的特征

QITEZHENGSHIYISHANGPINDEGOU、XIAO、YUN、CUNWEIJIBENYEWU,DUIJINGYINGDESHANGPINJIBENSHANGBUJINXINGJIAGONGHUOZHIJINXINGQIANDUJIAGONG,SHIXIANSHANGPINSHIYONGJIAZHIDEYUNDONGHEJIAZHIXINGTAIDEBIANHUA,“SHANGYELIRUN”ZHUYAOLAIZIGONGYEZHIZAOQIYEDERANGDU,JINGYINGZHOUQIDUAN,ZIJINZHOUZHUANKUAI,BINGQIESHANGMAOLINGSHOUQIYEBIGONGYEZHIZAOQIYEGENGJIEJINSHICHANG。

 

TONGGONGYEZHIZAOQIYEXIANGBI,SHANGMAOLINGSHOUQIYEZAIZIJINZHOUZHUANGUOCHENGZHONGSHAOLESHENGCHANHUANJIE,LIUDONGZIJINZHANZIJINZONGLIANGDEBIZHONGYAODA,SHANGLIUHEWULIUDEFENLIJIASULESHANGMAOLINGSHOUQIYEDEZIJINZHOUZHUAN。

 

3、商贸零售企业主要运用的会计科目

1)资产类198彩票注册:现金、银行存款、其他货币资金、短期投资、应收票据、应收股利、应收利息、应收账款、其他应收款、坏账准备、预付账款、包装物、低值易耗品、库存商品、商品进销差价、委托代销商品、受托代销商品、存货跌价准备、分期收款发出商品、待摊费用、长期股权投资、长期债权投资、长期投资减值准备、固定资产、累计折旧、在建工程、固定资产清理、无形资产、无形资产减值准备、长期待摊费用、待处理财产损溢。

 

2)负债类:短期借款、应付票据、应付账款、预收账款、代销商品款、应付工资、应付福利费、应付股利、应交税费、其它应交款、其它应付款、预提费用、长期借款、应付债券、长期应付款、专项应付款、递延税款。

 

3)所有者权益类:实收资本/实收股本、资本公积、盈余公积、本年利润、利润分配。

 

4)损益类:商品销售收入、其它业务收入、投资收益、补贴收入、营业外收入、商品销售成本、税金及附加、其它业务支出、营业费用、管理费用、财务费用、营业外支出、所得税、以前年度损益调整。
 



【工业制造业会计】
 

1、工业制造业会计概念

198彩票注册 GONGYEZHIZAOHUIJISHIYIGONGYEZHIZAOQIYEWEIHUIJIZHUTIDEYIZHONGXINGYEHUIJI。GONGYEZHIZAOQIYESHISHENGCHANYUXIAOSHOUGONGYECHANPINWEIYINGLISHOUDUAN,SHIXINGDULIHESUAN,JUYOUFARENZIGEDEJINGJIZUZHI。

 

2、工业制造企业会计核算的重要内容

SHOUXIANSHIWEILEJINXINGSHENGCHANJINGYINGHUODONG,CONGZHONGZHONGQUDAOCHOUJISUOXUZIJIN,SHIQIYEDEYIXIANGZHONGYAOYEWUHUODONG;ZAIJIANGCHOUJIDEZIJINTOUFANGYUYIDINGDEYONGTU(JITOUZI),WEISHENGCHANJINGYINGCHUANGZAOBIYAODETIAOJIAN。QIYEDECHOUZIYUTOUZIHUODONG,DOUSHIWEICHANPINSHENGCHANYUXIAOSHOUFUWUDE。GONGYEZHIZAOQIYEDEJINGYINGHUODONGBAOKUOGONGYING、SHENGCHANYUXIAOSHOUSANGEGUOCHENG。

 

198彩票注册 JIANGXIAOSHOUCHANPINDESHENGCHANCHENGBEN、XIAOSHOUFEIYONG、XIAOSHOUSHUIJINYUXIAOSHOUSHOURUDUIBI,KEYIQUEDINGQIYEJINGYINGQIJIANDEZUIZHONGJINGYINGCHENGGUO,JILIRUNHUOKUISUN。QIYESHIXIANDELIRUNZONGE,SHOUXIANYAOJIAONASUODESHUI,SHUIHOULIRUNYAOANZHAOYOUGUANGUIDINGTIQUFADINGYINGYUGONGJIJIN、GONGYIJINHERENYIYINGYUGONGJIJIN,RANHOUZAIDUIQIYESUOYOUZHEJINXINGFENPEI。

 

3、工业制造业会计做账流程

收集单据-->整理单据-->填写凭证-->汇总凭证-->登账-->结账
 


 

【服务业会计】
 

1、服务业会计概念

FUWUYEJIBAOKUOSUIZHEJISHUFAZHANERCHANSHENGDEXINXINGFUWUYE,YEBAOKUOYUNYONGXIANDAIJISHUDUICHUANTONGFUWUYEDEGAIZAOHETISHENG。FUWUYEJINGJIHUODONGZUIJIBENDETEDIANSHIFUWUCHANPINDESHENGCHAN、JIAOHUANHEXIAOFEIJINMIJIEHE。YOUCIERXINGCHENGLEQIJINGYINGSHANGDETEDIAN:FANWEIGUANGFAN、XIAOFEIZHEDEXUYAOJUYOULIANDAIXING、YEWUJISHUXINGQIANG、FENSANXINGHEDIFANGXINGJIAODA。

 

2、账务处理程序

1)根据出纳转过来的各种原始凭证进行审核,审核无误后,编制记账凭证。

 

2)根据记账凭证登记各种明细分类账。

 

3)月末作计提、摊销、结转记账凭证,对所有记账凭证进行汇总,编制记账凭证汇总表,根据记账凭证汇总表登记总账。

 

4)结账、对账。做到账证相符、账账相符、账实相符。

 

5)编制会计报表,做到数字准确、内容完整,并进行分析说明。

 

6)将记账凭证装订成册,妥善保管。
 


 

【物业管理会计】
 

1、物业管理会计概念

198彩票注册 WUYEGUANLI,TONGCHANGSHIZHIWUYEGONGSISHOUWUYECHANQUANRENHUOSHIYONGZHEDEWEITUO,YUNYONGXIANDAIHUADEGUANLISHOUDUANWEIQIZAIBUDONGCHANJIJUZHUHUANJINGFANGMIANTIGONGKANGUAN、XIUSHAN、DAISHOUFEIYONG、TIGONGBIANMINSHESHIDENGFUWUGUANLIHUODONG。WUYEGUANLIGONGSIANZHAOWUYEGUANLIZHIDU,TONGGUODINGQISHOUQUYEZHUWUYEGUANLIFEIDEFANGSHIQUDEYINGYUNZIJIN。

 

198彩票注册 WUYEGONGSIDEHUIJIHESUANGONGZUOSHIZHIGONGSICAIWURENYUANYIHUOBIXINGSHIQUANMIANFANYINGHEJIANDUGONGSIDEQUANBUSHENGCHANJINGYINGHUODONG,DINGQIZHIDINGCAIWUBAOBIAOBINGTIGONGJICAIWUXINXISHIYONGZHEDEGUANLIHUODONG。CAIWUGUANLIGONGZUOSHIWUYEGUANLIGONGSIZHENGCHANGYUNZUODEZHONGYAOBAOZHENG,DUIZIJINYUNZUOYENENGQIDAOGUANJIANDEKONGZHIZUOYONG。GONGSIZAIGUANLIZHONGZHUIQIUZIJINCHENGBENDEZUIXIAOHUA,YIZIBENDECHOUJIWEIGUANLIHEXIN。DANMIANDUIRIQUJILIEDESHICHANGJINGZHENGHUANJING,WUYEGUANLIGONGSIYINGJIAQIANGNEIBUKONGZHI,JIAQIANGDUIZIJINCHOUJIDEGUANLIGONGZUO,QIANGHUAZISHENDUIHUIJIHESUANDEGUANLI。

 

2、物业管理公司会计核算的内容

YEZHUDEGONGGONGSHUIDIANFEI、CHENGBENFEIYONG、WUYEGUANLIFEI、WEIXIUJIJIN。

 



【农业养殖会计】
 

1、农业养殖会计概念

NONGYEYANGZHIHUIJISHIYINONGYEYANGZHIQIYEWEIHUIJIZHUTIDEYIZHONGXINGYEHUIJI。NONGYEYANGZHIQIYESHICONGSHIZHONGZHIYE、YANGZHIYEHUOYIQIWEIYIJU,JINXINGNONGGONG、SHANGZONGHEJINGYING,SHIXINGDULIHESUANHEJUYOUFARENDIWEIDEJINGJIZUZHI。

 

2、农业养殖会计特征

NONGYEYANGZHIQIYEDESHENGCHANGUOCHENG、ZUZHIXINGSHIHEGUANLITIZHIDENGYUQITAXINGYECUNZAIJIAODADECHABIE,NONGYEYANGZHIQIYEHUIJIYEJUYOUZISHENDEYIXIETEDIAN。YUGONGYEQIYEXIANGBI,NONGYEYANGZHIQIYEJUYOUYIXIAZHUYAOTEDIAN:

 

1)ZHEISHIYINWEILAODONGSHIJIANYUSHENGCHANSHIJIANBUYIZHI,SHENGCHANZHOUQIZHANG,JIJIEXINGHEDIYUXINGQIANG。NONGYESHENGCHANDECHANPINSHIYOUSHENGMINGDEDONGZHIWU,SHENGCHANNONGYEJINGJIZAISHENGCHANHEZIRANZAISHENGCHANXIANGJIEHEDEJIEGUO。

 

2)TUDISHINONGYEYANGZHIQIYEBUKETIDAIDESHENGCHANZILIAO,ZAIGONGYEQIYE,TUDIZHISHISHENGCHANCAOZUODEKONGJIAN,ERZAINONGYEYANGZHIQIYE,NONGZUOWUHECHUQINBIXUYIKAOTUDICAINENGSHENGZHANGFANZHI。

 

198彩票注册 3)CHANPINDEYIBUFENSHUYUGUOMINJINGJISUOXUYAODELIANGSHIHEGONGYEYUANLIAO,YAOZUOWEISHANGPINCHANPINCHUSHOU;LINGBUFEN,YAOLIUZUOXIANIANDESHENGCHANZILIAOZHONGZI、SILIAO、KOULIANGHEGONGYEYONGYUANLIAO,HUOFENPEIJICHENGYUANXIAOFEI。ZHUANZUOLAODONGDUIXIANGDECHANPINBUJINGGUOXIAOSHOUJIEDUAN,ZHIJIEYOUCHANPINZIJINXINGTAIZHUANHUAWEICHUBEIZIJINXINGTAI。

 

198彩票注册 4)YOUDELAODONGZILIAOYULAODONGDUIXIANGKEYIXIANGHUZHUANHUA。LIRU,YOUCHUSHILAODONGDUIXIANG,LAODONGDUIXIANGBIANZHUANHUAWEILAODONGZILIAO;ERDANGCHANYICHUBEITAOTAISHI,LAODONGZILIAOYOUZHUANHUAWEILAODONGDUIXIANG。

 

5)SHIXINGSHUANGCENGJINGYINGTIZHI。JIATINGNONGCHANGJISHIQIYEDECHENGBAOJINGYINGDANWEI,YOUSHIZIZHUJINGYINGDEJINGJISHITI。NONGYEYANGZHIQIYEDESHENGCHANJINGYINGGUOCHENGYUJIATINGNONGCHANGDEJINGJIHUODONGZHIJIANCUNZAIZHETONGZHONGYOUFEN、FENZHONGYOUTONG、TONGFENJIEHE、HUXIANGYICUNDEGUANXI。

 

与工业企业会计相比,农业养殖企业会计的主要特点是:① 核算内容的多样性。② 管理体制的复杂性。③ 核算方法的灵活性。
 



【进出口企业会计】
 

1、进出口企业会计概念

JINCHUKOUSHIGUOJIAYUGUOJIAZHIJIANDEMAOYIWANGLAI,JINWEIGOURU,CHUWEIWAIXIAO,JINKOUHECHUKOUDEZONGHE。

 

2、进出口行业主要的财务流程

1)JINKOUHESUAN:BAOGUANJINKOU、JIAONAJINKOULIAOJIANDESHUIJIN、JINKOULIAOJIANRUKU。

 

2)WAIGOUCHUKOUPEITAODEKUOSAN、XIEZUOCHANPINHEWEITUOJIAGONGCHANPINDEHESUAN:GOURU、WEITUOJIAGONGCHANPINHUIJICHULI、WEITUOJIAGONGCHANPINSHOUHUI。

 

3)销售业务的核算:内销货物处理、自营出口销售、一般贸易的核算。

        4)进料加工贸易的核算。
 


 

【建筑地产会计】
 

1、建筑地产会计概念

建筑施工企业会计是指以建筑施工企业为会计主体的一种行业会计,它是以货币为主要计量单位,按照现行会计准则体系的要求,针对建筑施工企业的生产经营特点,运用一整套专门的核算方法,对建筑施工企业的经济活动进行全面、连续、系统、综合的核算和监督,客观、及时、明晰的提供会计相关信息的一种经营管理活动。

2、建筑地产会计与房地产开发企业会计的相同点与不同点

FANGDICHANKAIFAQIYEHUIJISHIZHIYUNYONGJIAZHIXINGSHIDUIFANGDICHANKAIFAJINGYINGGUOCHENGJINXINGZONGHEHESUANHEJIANDUDEYIZHONGGUANLIHUODONG。

 

198彩票注册 JIANZHUSHIGONGQIYEHUIJIYUFANGDICHANKAIFAQIYEHUIJIDELIANXI:JIANZHUSHIGONGQIYEHUIJIHEFANGDICHANKAIFAQIYEHUIJIZAIXUDUOFANGMIANXIANGHUSHENTOUXIANGHUYINGXIANG。JIANZHUSHIGONGQIYEYIDINGCHENGDUSHANGWEIFANGDICHANKAIFAQIYETIGONGDUIXIANG,SHIFANGDICHANKAIFAQIYEDEQIANTI,FANGDICHANKAIFAQIYEYIDINGCHENGDUSHANGNENGRANGJIANZHUSHIGONGQIYEDEZUOYONGGENGHAODEFAHUI。

 

ZAIHESUANFANGMIAN,FANGDICHANKAIFAQIYESHIFENKAIHESUANGONGCHENGSHIGONGHEHOUXUGONGZUO,RUGUOGONGCHENGSHIGONGDANFANGMIANTIGAOCHENGBEN,FANGDICHANKAIFAQIYEZONGCHENGBENYEKENENGXIANGYINGTIGAO。

 

JIANZHUSHIGONGQIYEHUIJIYUFANGDICHANKAIFAQIYEHUIJIDEXIANGTONGDIAN:ZAIGAINIANHANYI、DUIXIANGFANWEIFANGMIAN、HUIJIKEMUSHEZHI、GONGNENGZUOYONG、ZHENGGEHONGGUANJINGJIFANGMIAN。

 

JIANZHUSHIGONGQIYEHUIJIYUFANGDICHANKAIFAQIYEHUIJIDEBUTONGDIAN:HUIJIHANYIHEDINGYIBUTONG、HUIJIKEMUSHEZHIBUTONG、HUIJIHESUANZHUTIDUIXIANGYUHESUANFANGFABUTONG、HUIJIHESUANTEDIANBUTONG、CHENGBENFANGMIANBUTONG、ZHUYAOJINGYINGYEWUBUTONG、YINGYESHOURUBUTONG、SHEJISHUIWUBUTONG。

 



【软件技术会计】

1、软件技术会计概念

RUANJIANQIYEZHIYIJISUANJIRUANJIANKAIFASHENGCHAN、XITONGJICHENG、YINGYONGFUWUHEQITAXIANGYINGJISHUFUWUWEIQIJINGYINGYEWUHEZHUYAOJINGYINGSHOURU,JUYOUYIZHONGYISHANGYOUBENQIYEKAIFAHUOYOUBENQIYEYONGYOUZHISHICHANQUANDERUANJIANCHANPIN,HUOZHETIGONGTONGGUOZIZHIDENGJIRENDINGDEJISUANJIXINXIXITONGJICHENGDENGJISHUFUWUDEQIYE。

 

2、软件技术企业的大致分类及核算特点

1) ZIXINGYANFATONGYONGRUANJIANQIYE:YIKAIFAHEXIAOSHOURUANJIANWEIZHUYE,RUANJIANJIUSHIQIYEDEZHUYAOCHANPIN;ZIXINGYANFAHUICHANSHENGDALIANGDEYANFAFEIYONG;CHENGBENDUOWEIRENLICHENGBENJIJIANJIEFEIYONGCHENGBEN。

 

198彩票注册 2) DINGZHIKAIFARUANJIANCHANPINQIYE:WEIZHUANMENKEHUDINGZHIDERUANJIANCHANPIN,JUYOUTESHUXING;CHANPINKAIFAZHOUQIBIJIAOZHANG,CHENGBENJIAOGAO;SHOURUQUERENSHI,YINSHEJIDAORUANJIANCHANPINDEDIAOSHIHEYANSHOU,SHOURUSHIYIANZHUANGYANSHOUWANBIWEIZHUNQUEREN。

 

3) 嵌入式软件生产企业:软件是其销售终端产品中的一部分;除了有软件以外还有硬件销售,企业最终产品是包含软件的设备;成本方面有硬件的采购成本还有软件的开发成本;收入确认时,因涉及到软件产品的调试和验收,收入是以安装验收完毕为准确认。
 


 

【金融行业会计】

1、金融行业会计概念

JINRONGHUIJISHIWOGUOHUIJITIXIDEZHUYAOZUCHENGBUFEN,SHIANZHAOHUIJIDEJIBENYUANLI、JIBENYUANZEHEJIBENFANGFA,YIHUOBIWEIJILIANGDANWEI,DUIJINRONGJIGOUDEJINGYINGZHILIHUODONGJINXINGZHUNQUE、WANZHENG、LIANXU、ZONGHEDEHESUANHEJIANDU,BINGDUIJINRONGJIGOUCAIWUXINXIJINXINGHENGLIANG、JIAGONGHECHUANSONGDEZHUANYEHUIJI。

 

2、金融企业会计的特点主要表现在以下方面

1) LIXISHOUZHIDEHESUAN。LIXISHOUZHISHIJINRONGQIYEYEWUDEZHONGYAONEIRONG,ZAIHUIJIHESUANZHONGZHANYOUHENZHONGYAODEDIWEI。

 

2) SHOUXUFEISHOUZHIDEHESUAN。SHOUDUANFEISHOUZHISHIJINRONGQIYEWEIBANLIJINRONGYEWUFASHENGDE,QIYEYINGSHOUZHILIANGTIAOXIANDEHESUANYUANZEFENBIEJINXINGHESUAN,BUDEJIANGSHOUXUFEISHOURUZHIJIEDIZUOZHICHU。YOUTESHUGUIDINGDEYEYINGXIANRUZHANG,ZAIFENBIEANYOUGUANGUIDINGTIQUSHIYONG。

 

3) 备抵性准备的核算。备抵性包括坏账准备、贷款呆账准备和投资风险准备。坏账准备指按就上利息、应收保费和应收分保账款余额的一定比例提取的准备;贷款呆账准备是指金融企业根据有关规定按贷款余额的一定是取的准备;投资风险准备是指金融企业根据有关规定按长期投资余额的一定比例提取的风险准备。
 


 

【事业单位会计】

1、事业单位会计概念

198彩票注册 SHIYEDANWEIHUIJISHIYIGEXIANGJINGJIYEWUWEIDUIXIANG,JILU、FANYINGHEJIANDUSHIYEDANWEIYUSUANZHIXINGGUOCHENGJIQIJIEGUODEZHUANYEHUIJI。SHIYEDANWEIHUIJIBUYIYINGLIWEIMUDE,BUJILIANGHEFENPEILIRUN;MEIYOUMINGQUEDESUOYOUZHEQUANYI,BUDECHUZIZHEFENPEISHENGYUZICHAN;BUJINXINGWANQUANCHENGBENHESUAN,JUYOUJIAOQIANGDESHEHUIXING。

 

2、事业单位会计的分类和特征

按行业可分为科学、教育、文化、卫生、体育事业单位会计以及农、林、水利、勘探事业单位会计等。它们以社会效益和经济效益为目的,具有进行预测、控制、核算、分析、监督和参与决策的职能。为此分设资产、负债、净资产、收入、支出五个会计要素,按会计要素分类设置会计科目,以为会计图形,采用收付实现制和权责发生制,运用借贷记账法,实行历史成本模式,编报资产负债表、收入支出表、附表及会计报表附注和收支情况说明书等。
 


 

【行政单位会计】

1、行政单位会计概念

行政单位会计是指各级行政党派、政协机关核算和监督国家预算资金的取得、使用及其结果的一种非营利组织会计,这种会计的主体是中华人民共和国各级权力机关、行政机关、审判机关和检查机关以及党派、政协机关,客体是国家预算资金的取得、使用和结果;职能是核算和监督国家预算资金款项的领报,目的是提高社会效益。

 

2、行政单位会计与企业会计区别如下表:
 

 

注明:

1) XINGZHENGDANWEICAIYONG“SHOUFUSHIXIANZHI”BUJINXINGCHENGBENHESUAN。

2) XINGZHENGDANWEIHUIJIYINJIZHANGJICHUBUTONG,YINIANXUYAOBIANZHI13ZHANGZICHANFUZHAIBIAO。

 



【非营利组织会计】
 

1、非营利组织会计概念

198彩票注册 FEIYINGLIZUZHIHUIJIJIUSHIYONGYUQUEREN、JILIANG、JILUHEBAOGAOGELEIFEIYINGLIZUZHICAIWUSHOUZHIHUODONGJIQISHOUTUOZERENLVXINGQINGKUANGDEYIZHONGHUIJILEIXING。

 

2、非营利组织会计特征

ZUOWEIHUIJIDEYIGEFENZHI,TAYUQIYEHUIJIZAIHUIJIJICHULILUNFANGMIANRUHUIJIDUIXIANG、HUIJIXINXIZHILIANGTEZHENG、JIBENYUANZE、JIBENJIASHE、HUIJIXINXIDEBIAODAFANGMIANYOUXUDUOXIANGSIZHICHU,DANYOUYUQIZUZHIMUBIAO、CAIWUZIYUANLAIYUAN、CAIWUZIYUANFENPEIJIZHI、SHOUTUOZERENHEYEJIKAOHEFANGMIANDETEZHENG,SHIDEFEIYINGLIZUZHIHUIJIYOUYOUQITESHUXING。

 

3、中国非营利组织会计发展状况

ZAIFADAGUOJIA,FEIYINGLIZUZHIHUIJIQIBUJIAOZAO、ZHIDUBIJIAOWANSHAN,YIXINGCHENGLEJIAOWEIGUIFANDEFEIYINGLIZUZHIHUIJIFAGUITIXI,XUESHUJIEDUIFEIYINGLIZUZHIHUIJILILUNDEYANJIUYEBIJIAOXITONG,JINGUANWOGUOFEIYINGLIZUZHILISHIYOUJIU,DANDUIQIHUIJIXITONGYANJIUDEXINGQIHAISHIJINSHIJINIANDESHIQING。GUANYUFEIYINGLIZUZHIHUIJIDEYANJIUZUIJINJINIANCAIZHENGSHIQIBU,BINGZAIJINJINIANYOULEJIAOKUAIDEFAZHAN。YOUYUYANJIUDESHIJIANSHANGDUAN,YIZHIYANJIUZONGTISHANGHAIBUSHIHENSHENRUQUANMIAN。

 

在我国,非营利组织会计包括反映和控制各级国家预算执行过程及其结果的总预算会计;反映和控制各级行政单位、事业单位预算执行过程及其结果的单位预算会计。

 

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