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Preparation of financial accounting and tax guidance for listed companies

Course time: 5 days

Course revenue

Part 1: Financial asset investment and long term equity investment

1. Trading financial assets investment

2. Held to maturity investment

3. Available for sale financial assets investment

(1) Initial measurement of available for sale financial assets

(2) Subsequent measurement of available for sale financial assets

4. Long term equity investment

(1) Determination of the initial cost of long term equity investment

(2) Subsequent measurement of long term equity investment

Part 2: Fixed assets

1. Overview of fixed assets

(1) The nature of fixed assets

(2) Classification of fixed assets

(3) Recognition and measurement of fixed assets

(4) Accounting for fixed assets

2. Account settings

3. Subsequent expenditures on fixed assets

4. Disposal of fixed assets

5. Fixed assets inventory and final valuation

Part 3: Intangible assets

1. Overview of intangible assets

(1) The nature of intangible assets

(2) Classification of intangible assets

(3) Recognition and measurement of intangible assets

2. Acquisition, amortization and transfer of intangible assets

(1) Account setting

(2) Accounting for intangible assets

(3) Amortization of intangible assets

(4) Accounting for the transfer of intangible assets

3. Valuation of intangible assets

(1) Judgment criteria for impairment of intangible assets

(2) The accounting treatment of intangible assets impairment

Part 4: Liabilities

1. Current liabilities

(1) Short term borrowings

(2) Bills payable

(3) Payables and advance payments

(4) Staff salaries payable

(5) Taxes payable

(6) Other current liabilities

2. noncurrent liabilities

(1) Borrowing costs

(2) Long term borrowings

(3) Bonds payable

(4) Long term payables

Part5: Owners equity

1. The nature and classification of owner s equity

2. Paid in capital (equity)

(1) Enterprise organizational structure and paid in capital

(2) Accounting for paid in capital

3. Capital reserve

(1) The content of capital surplus

(2) The capital reserves calculation

4. Retained earnings

(1) The meaning and composition of retained earnings

(2) The accounting surplus

(3) Cash dividends and stock dividends

Part 6: Revenue and profit

1. Income

(1) The concept and characteristics of income

(2) Recognition and measurement of income

(3) Sales of goods business accounting

(4) Accounting for labor services

2. Profit and profit distribution

(1) The composition of profits

(2) Accounting for profit formation

(3) Accounting for profit distribution

3. Income tax accounting

(1) The method and procedure of income tax accounting

(2) To determine the tax base

(3) Temporary differences

(4) Recognition and measurement of deferred income tax assets and deferred income tax liabilities

(5) Recognition and measurement of income tax expense

(6) The establishment and accounting of income tax

Part 7: Cost

1. Cost overview

2. Production cost accounting

3. Cost accounting

Part8:  Financial Report

1. Summary of financial statements

2. Balance sheet

3. Income statement

4. Cash Flow Statement

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