《中级财务会计》课程教学大纲(11)

Comrades: today brings together members, mainly in order to provide a platform to Exchange and learn from each other in order to facilitate our work. Just now, we focus on taxation, planning and stability, safety, project construction, typical topics such as private facts presentation and interaction, and towns currently exist in the in-depth analysis of the problems to be solved, to explore new methods to solve the problem. It can be said that summing up the achievement, no grandstanding; analysis12

promotion of employment, form a reasonable and orderly pattern of income distribution, build a more fair and sustainable social security systems, medical and health system reform. The plenary, innovation of social governance, must focus on the maintenance of fundamental interests of the overwhelming majority of the people, maximize factors, enhance social development, improving social governance, the interests of national security, ensure that the people live and work, social stability and order. o improve social governance, stimulating social organization, innovative and effective system of preventing and resolving social conflicts, improving the public security system, set up the National Security Council, national security systems and national security strategy to ensure national security. Plenary session, the construction of ecological civilization, you must establish systems of ecological system, using the system to protect the ecological environment. o improve natural resources asset property right system and use control, red line of delimitation of ecologicaprotection, resources paid use system and ecological compensation system in ecological environment protection management system reform. Plenary session, centering on building a listening party command, can win and having a fine style of the people's army, a strong army under the new situation of the party Goals, restricting the development of national defense and army building is solved outstanding contradictions and problems, innovation and development of military theory, enhance military strategic guidance, improve the military strategy in the new period, building a modern military force system with Chinese characteristics. o deepen the adjustment of personnel system reform in the army, military policy and system reform, promote the development of military and civilian integration depth. Plenary session stressed that comprehensive reform must be to strengthen and improve the party's leadership, give full play to the core role of the party commands the overall situation and coordinating all parties, improving the party's leading water ... Margin. Challenged theleadership of the Communist Party of China, Marxism-Leninism and Mao Zedong thought by Deng Xiao-ping's flag, replaced by three representatives and the harmonic society. The former Communist Party spirit and social cohesion point of almost all political makeover. Characteristics of socialism public ownership is shifting to private ownership, planned regulation and market regulation, the proletarian regime controlled by the elite. Of universal equality, fairness and basic principles of distribution system is socialist society, however after economic monopolized by powerful, vested interests grow, employers do not have the same status, hardly seems fair social distribution. State key protection of capital interests rather than the interests of citizens, had been hits the bottom of the proletariat一、流动负债概述 （一）流动负债的分类 （二）流动负债形成的原因 （三）流动负债的计价 二、流动负债的核算 （一）短期借款 （二）应付账款 （三）应付票据 （四）应交税费 （五）应付职工薪酬 三、或有负债

第三节 长期负债

一、长期负债的特点及其分类 （一）长期负债的特点 （二）长期负债的分类 二、应付债券的核算 （一）债券的定义 （二）应付债券的账务处理 三、长期借款

第四节 借款费用

一、借款费用的定义及其确认

二、借款费用资本化的期间及其资本化金额的确定

第五节 债务重组

一、债务重组的定义

二、债务重组的方式和债务人的账务处理 思考题：

1.什么是负债？负债具有哪些特点？ 2.负债与或有负债有何区别？

3.增值税、营业税、消费税、所得税如何计算？ 4.短期借款与长期借款在账务处理上有什么不同？ 5.债券的发行价格与哪些因素相关？ 6.哪些借款费用需资本化？

bviously, face China's Socialist system, the Communist Party is not the party. In that case, political chaos has been very tight. Is remodeling or reconstruction, is a correction or a stove. Whether to turn right or left, is back to the source or put forward new political ideas. This is to determine the road problems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Central collective leadership attaches great importance to political orientation. First, the \point, starting from the Central Government's self-restraint, which preaches and pro-image, brought fresh feeling to the community. Secondly, before reform and opening up and reform and opening two periods after non-negative, untying the tangle of the society a long time on this issue. Third, a new generation of party leaders on various occasions to Mao Ze-Dong and Mao Ze-Dong's thought of evaluation has room for manoeuvre, through to the ruling ideology of Mao Zedong thought, is the call of the soul to the Socialist

Revolution and construction. Empty talks jeopardize national interests and try again, is an affirmation of Deng Xiao-ping's reform ideas. These strong political signal showing a new generation of political leaders is still keeping to the Socialist road. Four is revisiting the \Mao Ze-Dong's historical cycle of\ofile anti-corruption and the importance of the Constitution, reorganization is bad style of officialdom, was to civilize people obey the law, while improving the color change of the regime of vigilance. Five is to reform into deeper waters and stressed that top-level design, this is a review on the reform and opening up in the past, is also lo …… 此处隐藏：7844字，全部文档内容请下载后查看。喜欢就下载吧 ……