《中级财务会计》课程教学大纲(6)

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、自制存货 三、委托加工存货 四、投资者投入的存货 五、接受捐赠取得的存货 六、接受抵债取得的存货 七、以非货币性交易换入的存货

第三节 发出存货的计价

一、存货成本流转假设

（一）存货计价方法对损益计算有直接影响

（二）存货计价方法对资产负债表有关项目数额的计算有直接影响 （三）存货计价方法对应交所得税数额的计算有一定的影响 二、发出存货的计价方法 （一）个别计价法 （二）先进先出法 （三）加权平均法 （四）移动平均法 三、发出存货的会计处理 （一）原材料

（二）包装物及低值易耗品

第四节 计划成本法与存货估价法

一、计划成本法

（一）计划成本法的基本核算程序 （二）存货成本差异的形成 （三）存货成本差异的分摊 二、存货估价法 （一）毛利率法 （二）零售价法

第五节 存货的期末计价

一、成本与可变现净值孰低法的含义 二、存货可变现净值的确定

（一）确定存货可变现净值应考虑的主要因素 （二）估计售价的确定 三、材料存货的期末计量

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 plan development. Signs show that the new leadership began to make a left turn in politics. However, as of right nownot only ideological confusion in the community, the new leadership's thinking is messy. New leaders both stressed the n …… 此处隐藏：7675字，全部文档内容请下载后查看。喜欢就下载吧 ……