- 电子工业出版社
- 9787121526916
- 1-1
- 16开
- 2026-12
- 财经商贸大类
- 财务会计类
- 财务会计类
- 高职
内容简介
本书为高等职业院校、职业本科院校和应用型本科院校财经商贸类、金融类和其他相关专业的教材，以《企业会计准则》《业财一体信息化应用职业技能等级标准》，以及国家税收政策、相关法律法规的最新修订内容作为编写依据。基于会计实务知识的模块化，细分授课项目，以任务驱动方式划分知识单元，在会计实务知识点的编写中，融合了业财一体化设计、财务智能转型升级的前瞻性和拓展性学习内容。为满足高职院校财经专业的中外合作办学需要，相关专业术语和内容将采用双语呈现。教材的编排将配套“混合式+讲学练”的教学模式，整合理论教学和实践项目内容，精心布局知识点、技能点。立体化设计，构建音频、视频（动画）、案例、微课等数字化资源平台，同步配备案例库、习题库、试题库，提升学习者考取证书的应试能力。教材的建设将创新课程思政与混合式教学多元融合的基本思路，从课程思政与混合式教学的基本内涵出发，实现两者的优势互补及深度融合，促进会计实务课程“育训并举”的建设成效。
目录
模块一 会计及其基本认知 ················································································ 1
项目一 会计概念、职能和目标 ··································································· 2
任务一 会计的概念 ············································································ 2
任务二 会计职能 ··············································································· 3
任务三 会计目标 ··············································································· 6
项目二 会计基本假设 ··············································································· 8
任务一 会计主体 ··············································································· 8
任务二 持续经营 ··············································································· 9
任务三 会计分期 ············································································· 10
任务四 货币计量 ············································································· 12
项目三 会计核算的基础 ·········································································· 13
任务一 权责发生制 ·········································································· 13
任务二 收付实现制 ·········································································· 14
任务三 权责发生制与收付实现制的差异对比 ········································· 15
项目四 认知业财数智化 ·········································································· 16
任务一 打破数据孤岛，重塑企业价值链 ··············································· 16
任务二 RPA+AI：业财数智化的核心技术应用 ······································· 19
模块二 流动资产 ·························································································· 23
项目一 货币资金 ··················································································· 24
任务一 库存现金 ············································································· 24
任务二 银行存款 ············································································· 27
任务三 资金管理数智化应用 ······························································ 34
任务四 其他货币资金 ······································································· 36
案例实战训练 ··················································································· 36
项目二 应收及预付账款 ·········································································· 37
任务一 应收票据 ············································································· 37
任务二 应收账款 ············································································· 39
任务三 预付账款 ············································································· 41
任务四 其他应收款 ·········································································· 42
任务五 应收股利和应收利息 ······························································ 42
项目三 交易性金融资产 ·········································································· 43
任务一 金融资产及其分类 ································································· 43
任务二 交易性金融资产的取得 ··························································· 45
任务三 交易性金融资产的持有 ··························································· 46
任务四 交易性金融资产的出售 ··························································· 48
任务五 应收管理业财数智化应用 ························································· 50
项目四 存货 ·························································································· 53
任务一 存货的概念及分类 ·································································· 53
任务二 存货的取得成本 ····································································· 54
任务三 发出存货的计价方法 ······························································· 56
任务四 原材料 ················································································· 58
任务五 周转材料 ································································
项目一 会计概念、职能和目标 ··································································· 2
任务一 会计的概念 ············································································ 2
任务二 会计职能 ··············································································· 3
任务三 会计目标 ··············································································· 6
项目二 会计基本假设 ··············································································· 8
任务一 会计主体 ··············································································· 8
任务二 持续经营 ··············································································· 9
任务三 会计分期 ············································································· 10
任务四 货币计量 ············································································· 12
项目三 会计核算的基础 ·········································································· 13
任务一 权责发生制 ·········································································· 13
任务二 收付实现制 ·········································································· 14
任务三 权责发生制与收付实现制的差异对比 ········································· 15
项目四 认知业财数智化 ·········································································· 16
任务一 打破数据孤岛，重塑企业价值链 ··············································· 16
任务二 RPA+AI：业财数智化的核心技术应用 ······································· 19
模块二 流动资产 ·························································································· 23
项目一 货币资金 ··················································································· 24
任务一 库存现金 ············································································· 24
任务二 银行存款 ············································································· 27
任务三 资金管理数智化应用 ······························································ 34
任务四 其他货币资金 ······································································· 36
案例实战训练 ··················································································· 36
项目二 应收及预付账款 ·········································································· 37
任务一 应收票据 ············································································· 37
任务二 应收账款 ············································································· 39
任务三 预付账款 ············································································· 41
任务四 其他应收款 ·········································································· 42
任务五 应收股利和应收利息 ······························································ 42
项目三 交易性金融资产 ·········································································· 43
任务一 金融资产及其分类 ································································· 43
任务二 交易性金融资产的取得 ··························································· 45
任务三 交易性金融资产的持有 ··························································· 46
任务四 交易性金融资产的出售 ··························································· 48
任务五 应收管理业财数智化应用 ························································· 50
项目四 存货 ·························································································· 53
任务一 存货的概念及分类 ·································································· 53
任务二 存货的取得成本 ····································································· 54
任务三 发出存货的计价方法 ······························································· 56
任务四 原材料 ················································································· 58
任务五 周转材料 ································································
