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| 編輯推薦： |
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校企双元合作开发，将典型岗位职业能力要求融入教材，以就业为导向，将会计理论与实践结合，强调专业思维和技能的培养。
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| 內容簡介： |
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本书针对高职院校学生特点，以颁布的财务会计教学大纲为依据编写；融人典型岗位职业能力要求，强调理论与实践相结合，符合高职院校会计专业人才培养需求。本书共七大模块，内容涵盖企业及企业财务认知，企业设立、筹资、运营前的购建经济业务及核算，企业供产销业务及核算，企业剩余资金投资业务及核算，企业研发业务及核算，企业利润形成与分配业务及核算，财务报告。每个模块均设置学习目标，并通过情境导人、案例精选等提升学生的职业素养与实践能力。本书可作为职业院校大数据与会计及相关专业的教材，也可作为会计行业的社会培训教材。
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| 關於作者： |
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马天娥，女，副教授。本科毕业于湖南科技大学会计系会计学专业，研究生毕业于江西财经大学政治经济学专业，从事教学工作17年来，一直在教学一线。
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| 目錄：
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目 录
模块一 企业及企业财务认知 ··········································································1
第一节 认知企业 ·····················································································2
第二节 企业的主要经济活动 ······································································8
第三节 企业的财务活动 ·········································································· 14
第四节 企业的涉税活动 ·········································································· 23
模块二 企业设立、筹资、运营前的购建经济业务及核算 ·····························36
第一节 企业的设立和接受投资 ································································· 37
第二节 企业运营前的购建业务——厂房及配套设施的购建及核算 ···················· 41
第三节 固定资产后续使用业务的核算 ························································ 48
模块三 企业供产销业务及核算 ····································································61
第一节 企业的存货 ················································································ 62
第二节 原材料取得业务 ·········································································· 64
第三节 原材料仓储业务 ·········································································· 70
第四节 原材料发出耗用业务 ···································································· 73
第五节 周转材料的核算 ·········································································· 77
第六节 库存商品的核算 ·········································································· 81
模块四 企业剩余资金投资业务及核算 ·························································86
第一节 交易性金融资产 ·········································································· 87
第二节 债权投资 ··················································································· 91
第三节 其他债权投资 ············································································· 94
第四节 长期股权投资 ············································································· 97
第五节 投资性房地产 ············································································109
模块五 企业研发业务及核算 ······································································122
第一节 企业无形资产认知 ······································································123
第二节 内部研究开发支出的确认和计量 ····················································132
第三节 无形资产的后续计量 ···································································136
第四节 无形资产的处置 ·········································································141
模块六 企业利润形成与分配业务及核算 ····················································144
第一节 收入 ························································································145
第二节 费用 ························································································158
第三节 利得、损失 ···············································································163
第四节 所得税 ·····················································································165
第五节 利润的形成及分配 ······································································166
模块七 财务报告 ························································································173
第一节 资产负债表 ···············································································174
第二节 利润表 ·····················································································184
第三节 现金流量表 ···············································································189
第四节 所有者权益变动表 ·····································································198
参考文献 ······································································································204
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| 內容試閱：
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前 言
近年来，国家经济转型推动企业转型，企业转型又要求财务人员进行相应转型以支撑
业务转型和组织转型。同时，随着财务机器人和财务共享中心等新型业务模式的兴起和推
广，大数据、云计算、人工智能等新型信息技术在会计领域不断深化应用，这对财务人员
提出更高的素质要求。
在信息技术飞速发展的当代，财务会计作为企业会计的一个分支，在企业发展中扮演
着至关重要的角色。财务会计通过收集、整理和分析企业财务数据，可以帮助企业管理层
进行更科学、更有效的决策。大数据与会计专业旨在培养适应大数据时代需求的复合型会
计人才，企业财务会计课程的学习可以帮助学生掌握大数据在财务领域的应用，例如，通
过数据分析进行财务预测、风险控制等，提升学生的职业竞争力。
本书根据职业教育培养目标要求，结合职业院校学生的特点，以颁布的财务会
计教学大纲为依据进行编写。本书在编写过程中，充分考虑新时代职业教育发展趋势和社
会对财务人才的需求，将课堂教学、实训教学、实践教学有机结合，以实际工作任务为驱
动，引入企业真实案例和项目，培养学生的职业素养和就业能力。
本书融入典型岗位职业能力要求，将会计理论与实践结合，强调专业思维和技能的培
养，符合高职院校会计专业人才培养的需求，共包含七个模块：企业及企业财务认知；企
业设立、筹资、运营前的购建经济业务及核算；企业供产销业务及核算；企业剩余资金投
资业务及核算；企业研发业务及核算；企业利润形成与分配业务及核算；财务报告。本书
的特色在于从认识企业和企业财务出发，根据企业业务流程讲解业务核算。例如，在讲解
企业设立和筹资活动时，结合学生创业情境，将抽象的会计知识与实际案例结合，帮助学
生更好地理解企业设立和筹资的流程与核算方法。
本书从企业的实际应用出发，遵循由浅入深、循序渐进的原则，将理论与实践相结合，
力求内容通俗易懂。每个模块均按照知识体例设置“学习目标”，通过“情境导入”引入
学习内容，辅以案例精选，增强学生的实践能力和动手能力。例如，在讲解原材料取得业
务时，分别介绍了实际成本法和计划成本法两种核算方法，并设置了相应的实训项目，让
学生动手操作，加深理解。
本书的编写旨在为高职院校学生提供一本实用、易懂、贴近实际的财务会计教材，帮
助学生掌握财务会计基本理论和实务操作技能，为将来从事财务工作打下坚实的基础。同
II
企业财务会计
时，本书也注重培养学生的职业素养和社会责任感，使其成为符合社会需求的高素质技术
技能人才。
本书内容及结构由编写组集体讨论确定，编写组由宜春职业技术学院经济管理学院专
业骨干教师组成，成员共七人，具体分工为：彭琼负责模块一，江周贵负责模块二，李红
云负责模块三，潘晓哲负责模块四，冷静薇负责模块五，刘迎曦负责模块六，马天娥负责
模块七。
由于编者水平和经验有限，书中难免有不足之处，恳请专家、同行及广大读者批评指正。
编 者
2025 年9 月
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