《中级财务会计》课程教学大纲(5)

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二、其他应收款 （一）其他应收款的内容 （二）其他应收款的核算 思考题：

1.商业汇票如何分类？ 2.票据的期限如何确定？ 3.应收票据贴现所得如何计算？ 4.应收账款的内容有哪些？何时确认？

5.采用备抵法核算坏账时，估计坏账损失的方法有哪些？ 6.预付账款的核算包括哪些方面？ 7.其他应收款的主要内容有哪些？

第四章 存货

课时分配：10课时 教学要求：

通过本章学习，学生应在了解存货的概念和分类的基础上，掌握存货取得与发出的计价方法及会计处理；重点掌握和熟练运用存货按实际成本核算的方法和按计划成本核算的方法；熟悉存货可变现净值的确定方法；掌握存货跌价准备的计提方法和存货清查的会计处理方法。 教学内容：

第一节 存货及其分类

一、存货的性质与确认 （一）存货的性质 （二）存货的确认 二、存货的分类

（一）存货按经济用途的分类 （二）存货按存放地点的分类 （三）存货按取得方式的分类

第二节 存货的初始计价

一、外购存货

（一）存货验收入库和支付货款同时完成

（二）已经支付货款或开出、承兑商业汇票，但存货尚未运达或尚未验收入库 （三）存货已运达企业并验收入库，但发票账单等结算凭证尚未到达 （四）预付货款方式购入存货 （五）外购存货附有现金折扣

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 looking for a way out. Six foreign and Russia closer, the flexible attitude on the issue of the Korean peninsula, Sino-Japanese fishing hardline China on the island out of the \gan to gradually …… 此处隐藏：4523字，全部文档内容请下载后查看。喜欢就下载吧 ……