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用友新道業(yè)財融合叢書高新技術(shù)企業(yè)賬務(wù)實操/楊彩華 吳鳳霞

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出版社：清華大學(xué)出版社出版時間：2020-10-01
開本： 其他 頁數(shù)： 156
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用友新道業(yè)財融合叢書高新技術(shù)企業(yè)賬務(wù)實操/楊彩華 吳鳳霞 版權(quán)信息

用友新道業(yè)財融合叢書高新技術(shù)企業(yè)賬務(wù)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(yè)的賬務(wù)處理，*傳授多年的高新企業(yè)財務(wù)工作經(jīng)驗，讓初出校門的學(xué)生學(xué)完該課程后能無縫對接高新企業(yè)的財務(wù)崗位。

用友新道業(yè)財融合叢書高新技術(shù)企業(yè)賬務(wù)實操/楊彩華 吳鳳霞 內(nèi)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(wù)管控，完整展現(xiàn)了一家高新技術(shù)企業(yè)從研發(fā)項目立項到其產(chǎn)品研發(fā)成功面市銷售的全流程賬務(wù)處理和財務(wù)管控。課程中有對高新軟件企業(yè)特有事項的詳細(xì)解析，也有高新企業(yè)所特享稅務(wù)優(yōu)惠的具體處理。該課程不僅手把手教你高新企業(yè)的賬務(wù)處理，更傳授多年的高新企業(yè)財務(wù)工作經(jīng)驗，讓初出校門的學(xué)生學(xué)完該課程后能無縫對接高新企業(yè)的財務(wù)崗位。

用友新道業(yè)財融合叢書高新技術(shù)企業(yè)賬務(wù)實操/楊彩華 吳鳳霞 目錄

目 錄


1 國家高新技術(shù)企業(yè)認(rèn)定和優(yōu)惠政策 ··················································001


1.1　什么是國家高新技術(shù)企業(yè)？ ·····················································································001


1.2　成為國家高新技術(shù)企業(yè)能享受哪些優(yōu)惠政策？ ·····················································001


1.3　如何申請成為國家高新技術(shù)企業(yè)？ ·········································································002


1.3.1　高新認(rèn)定的條件 ···························································································002


1.3.2　認(rèn)定流程 ·······································································································002


1.4　高新技術(shù)企業(yè)中的典型—軟件企業(yè) ·····································································004


1.5　軟件企業(yè)享有特殊優(yōu)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(yè)簡介 ·················································································007


2.1　企業(yè)簡況 ·····················································································································007


2.2　公司主要的領(lǐng)導(dǎo)和組織結(jié)構(gòu) ·····················································································007


2.3　財務(wù)部各崗位職責(zé) ·····································································································008


2.4　企業(yè)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(yōu)惠情況 ·······························································································009


2.5　企業(yè)主要的會計政策 ·································································································010


2.6　企業(yè)的會計科目 ·········································································································013


3 高新軟件行業(yè)的經(jīng)濟(jì)業(yè)務(wù)活動 ·························································014


3.1　產(chǎn)品研發(fā)過程財務(wù)核算 ·····························································································014



3.1.1　軟件產(chǎn)品研發(fā)流程 ·······················································································014


3.1.2　軟件產(chǎn)品研發(fā)項目加計扣除項 ···································································014


3.1.3　軟件產(chǎn)品研發(fā)業(yè)務(wù) ·······················································································014


3.1.4 軟硬一體產(chǎn)品研發(fā)業(yè)務(wù) ···············································································044


3.2 企業(yè)的采購業(yè)務(wù)核算 ·································································································044


3.2.1 采購業(yè)務(wù)簡介與采購流程 ···········································································044


3.2.2 采購業(yè)務(wù)活動 ·······························································································045


3.3 銷售業(yè)務(wù)核算 ·············································································································055


3.3.1 軟件企業(yè)收入的類型和收入的確認(rèn) ···························································055


3.3.2 軟件企業(yè)的銷售流程 ···················································································055


3.3.3 軟件企業(yè)銷售經(jīng)營活動 ···············································································056


3.4 其他經(jīng)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(guān)事項 ·················································································139


4.1 高新技術(shù)企業(yè)認(rèn)定需提交材料 ·················································································139


4.2 中介機構(gòu)條件 ·············································································································140


4.3 研發(fā)費用專項審計報告 ·····························································································140


4.4 高新技術(shù)產(chǎn)品（服務(wù)）收入明細(xì)專項審計報告 ·····················································143


4.5 近三年財務(wù)會計報告 ·································································································145


4.6 高新技術(shù)企業(yè)重新認(rèn)定（復(fù)審） ·············································································146


4.7 高新技術(shù)企業(yè)年度備案 ·····························································································146


5 稅務(wù)相關(guān)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(yè)所得稅匯算清繳—研發(fā)費用加計扣除 ·················································148





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用友新道業(yè)財融合叢書高新技術(shù)企業(yè)賬務(wù)實操/楊彩華 吳鳳霞 作者簡介

新道科技股份公司財務(wù)領(lǐng)域?qū)＜摇Ｃ绹怨芾頃嫀煟糜鸭瘓F(tuán)高級工程師；從事財務(wù)工作近10年，歷任成本會計、預(yù)算專員、財務(wù)經(jīng)理等職；從事財務(wù)軟件研發(fā)工作8年，為多家企業(yè)做過財務(wù)咨詢和財務(wù)軟件實施工作。

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