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用友新道業財融合叢書高新技術企業賬務實操/楊彩華 吳鳳霞 版權信息
- ISBN：9787302562771
- 條形碼：9787302562771 ; 978-7-302-56277-1
- 裝幀：一般膠版紙
- 冊數：暫無
- 重量：暫無
- 所屬分類：>>
用友新道業財融合叢書高新技術企業賬務實操/楊彩華 吳鳳霞 本書特色
本教材不僅可以手把手教你高新企業的賬務處理，*傳授多年的高新企業財務工作經驗，讓初出校門的學生學完該課程后能無縫對接高新企業的財務崗位。
用友新道業財融合叢書高新技術企業賬務實操/楊彩華 吳鳳霞 內容簡介
本課程以某有名軟件公司為案例原型，采用真實的憑證、真實的場景、真實的財務管控，完整展現了一家高新技術企業從研發項目立項到其產品研發成功面市銷售的全流程賬務處理和財務管控。課程中有對高新軟件企業特有事項的詳細解析，也有高新企業所特享稅務優惠的具體處理。該課程不僅手把手教你高新企業的賬務處理，更傳授多年的高新企業財務工作經驗，讓初出校門的學生學完該課程后能無縫對接高新企業的財務崗位。
用友新道業財融合叢書高新技術企業賬務實操/楊彩華 吳鳳霞 目錄
目 錄
1 國家高新技術企業認定和優惠政策 ··················································001
1.1 什么是國家高新技術企業？ ·····················································································001
1.2 成為國家高新技術企業能享受哪些優惠政策？ ·····················································001
1.3 如何申請成為國家高新技術企業？ ·········································································002
1.3.1 高新認定的條件 ···························································································002
1.3.2 認定流程 ·······································································································002
1.4 高新技術企業中的典型—軟件企業 ·····································································004
1.5 軟件企業享有特殊優惠政策 ·····················································································005
1.5.1 所得稅：兩免三減半 ···················································································005
1.5.2 增值稅：即征即退 ·······················································································006
2 案例企業簡介 ·················································································007
2.1 企業簡況 ·····················································································································007
2.2 公司主要的領導和組織結構 ·····················································································007
2.3 財務部各崗位職責 ·····································································································008
2.4 企業基本的稅收政策 ·································································································009
2.4.1 主要稅（費）項目及稅（費）率 ·······························································009
2.4.2 稅收優惠情況 ·······························································································009
2.5 企業主要的會計政策 ·································································································010
2.6 企業的會計科目 ·········································································································013
3 高新軟件行業的經濟業務活動 ·························································014
3.1 產品研發過程財務核算 ·····························································································014
3.1.1 軟件產品研發流程 ·······················································································014
3.1.2 軟件產品研發項目加計扣除項 ···································································014
3.1.3 軟件產品研發業務 ·······················································································014
3.1.4 軟硬一體產品研發業務 ···············································································044
3.2 企業的采購業務核算 ·································································································044
3.2.1 采購業務簡介與采購流程 ···········································································044
3.2.2 采購業務活動 ·······························································································045
3.3 銷售業務核算 ·············································································································055
3.3.1 軟件企業收入的類型和收入的確認 ···························································055
3.3.2 軟件企業的銷售流程 ···················································································055
3.3.3 軟件企業銷售經營活動 ···············································································056
3.4 其他經營活動 ·············································································································083
3.5 月末處理 ·····················································································································135
3.6 三大報表出具 ·············································································································138
4 審計相關事項 ·················································································139
4.1 高新技術企業認定需提交材料 ·················································································139
4.2 中介機構條件 ·············································································································140
4.3 研發費用專項審計報告 ·····························································································140
4.4 高新技術產品（服務）收入明細專項審計報告 ·····················································143
4.5 近三年財務會計報告 ·································································································145
4.6 高新技術企業重新認定（復審） ·············································································146
4.7 高新技術企業年度備案 ·····························································································146
5 稅務相關事項 ·················································································147
5.1 即征即退增值稅退稅申請（月度） ·········································································147
5.2 年度企業所得稅匯算清繳—研發費用加計扣除 ·················································148
展開全部
用友新道業財融合叢書高新技術企業賬務實操/楊彩華 吳鳳霞 作者簡介
新道科技股份公司財務領域專家。美國注冊管理會計師，用友集團高級工程師；從事財務工作近10年，歷任成本會計、預算專員、財務經理等職；從事財務軟件研發工作8年，為多家企業做過財務咨詢和財務軟件實施工作。
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