担保公司会计实务 (Chinese Edition) Book PDF, ePub eBook

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Book Descriptions:
我国担保业至今该行业的财务会计缺乏一个完整的理论体系，本书分为理论篇、担保合同篇、金融工具篇、财务会计报告及分析篇，建立了担保公司会计理论体系，填补了空白。包括：理论篇第一章担保公司会计概论、第二章担保公司会计的发展与规范体系；担保合同篇第三章担保合同的核算、第四章再担保合同的核算、第五章担保合同收入、费用和利润的核算、第六章外币交易的核算；金融工具篇第七章金融资产的核算、第八章长期股权投资的核算、第九章金融负债的核算、第十章衍生金融工具的核算；财务会计报告及分析篇第十一章　担保公司财务会计报告、第十二章担保公司财务会计报告分析。本书稿具有以下几个特点: 1.内容新颖。本书立足于现行会计准则、解释公告，充分吸收国际财务报告准则最新研究成果，对担保公司会计处理提出了新的构想。同时，本书稿实时追踪最新税收、法律等相关政策发展动态，对政府补助、营业税、所得税的计算及其核算进行全面分析，具有前瞻性。 2.涉及业务复杂。本书稿对原担保合同、再担保合同确认、计量和会计处理进行全方位的阐述。特别是对未到期责任准备金、担保赔偿准备金的计量采用了更为全面、复杂的技术标准。对共保、分担保费收入的确认和计量、分保账单的设计，摊回赔付支出、应收分保准备金的确认、当期结清的分入业务的核算、债务重组核算等疑难问题提出了具体处理方法。 3．行业针对性明显。本书稿对体现担保公司特色的业务重点论述，尽量简化与其他行业有着共性的业务比如固定资产、无形资产、负债、所有者权益的核算。突出担保业的金融属性，对金融资产、金融负债、衍生金融工具进行重点阐述。 4．操作性强。本书稿立足担保实际，兼容担保会计实务新变化，充分介绍了技术进步和担保业务创新导致的担保新兴业务或老业务新流程的会计处理问题和会计处理方法。本书稿论述深入浅出，重点和难点都辅以案例，实务操作详细具体。 5．便于读者自主式学习。本书稿每一章正文后面都附有关键词、复习思考题和练习题，关键词附有英文翻译，特别是教材最后一部分附有练习题的详细答案。本书稿不但可以作为高等院校会计学、担保学有关专业教学用书，而且可以作为担保公司财会人员、管理人员以及担保经纪人、担保公估人、担保监管部门等学习担保公司财务会计知识的重要参考书。

担保公司会计实务 (Chinese Edition) by 侯旭华

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