本書根據最新的財稅法規和新出現的商業形式，全面介紹商品流通企業的會計實務。商品批發方面，介紹了商品購銷存的會計實務；商品零售方面，不僅介紹了商場、超市等有店鋪零售的會計實務，還介紹了網購、團購等無店鋪零售的會計實務。隨著經濟的不斷發展，商品銷售和促銷方式變得靈活多樣，相關章節介紹了線下線上銷售和電商平臺積分等促銷方式的會計處理；經濟的發展使得商品流通企業融資渠道在不斷擴展，相關章節介紹了供應鏈金融、供應鏈保理、應收賬款證券化等融資方式。除此之外，本書還介紹了進出口業務的會計實務、第三方支付的會計實務、使用權資產的會計實務及其對零售業的影響。
對外經貿大學國際商學院管理學（會計學）博士，曾在多家公司財務部門任職，在交通部科學研究院、衛生部衛生經濟研究所從事研究工作，參與多項課題研究。主要從事資產證券化、會計準則和會計理論、稅會比較研究，已發表論文100余篇，出版《企業稅會差異分析與納稅申報操作實務》《小企業會計準則操作實務（第5版）》等近40部圖書。
第 1 章 商品流通會計實務概述································································································1
1.1 商品流通概述·················································································································1
1.1.1 商品流通的含義··································································································1
1.1.2 商品流通企業的類型··························································································4
1.1.3 商品購銷的交接方式··························································································5
1.1.4 商品流通體系的主要功能··················································································5
1.2 商品購銷的轉賬和入賬·································································································6
1.2.1 第三方支付結算··································································································7
1.2.2 傳統的轉賬結算··································································································8
1.2.3 商品購銷的入賬時間························································································11
1.3 商品流通企業會計處理的方法···················································································12
1.3.1 商品流通企業會計的對象················································································12
1.3.2 進價核算法········································································································14
1.3.3 售價核算法········································································································15
第 2 章 債權、債務和資金往來·····························································································17
2.1 貨幣資金和貨幣時間價值···························································································17
2.1.1 庫存現金的會計處理························································································17
2.1.2 銀行存款的會計處理························································································18
2.1.3 外幣業務的會計處理························································································18
2.1.4 其他貨幣資金的會計處理················································································22
2.1.5 貨幣資金損失的稅務處理················································································22
2.1.6 貨幣時間價值····································································································24
2.2 債權·······························································································································25
2.2.1 應收票據············································································································26
2.2.2 應收賬款············································································································30
2.2.3 壞賬損失的稅務處理························································································40
2.2.4 長期應收款········································································································41
2.3 債務·······························································································································44
2.3.1 短期借款············································································································44
2.3.2 應付票據············································································································45
2.3.3 應付賬款············································································································47
2.3.4 長期借款············································································································48
2.3.5 公司債券············································································································49
2.3.6 利息支出的稅務處理························································································52
2.3.7 長期應付款········································································································55
2.4 資金往來·······················································································································56
2.4.1 接受貨幣資金投資····························································································56
2.4.2 預付賬款············································································································57
2.4.3 預收賬款············································································································57
2.4.4 其他應收款········································································································59
2.4.5 其他應付款········································································································60
第 3 章 商品批發的會計實務·································································································64
3.1 批發商品購進···············································································································65
3.1.1 批發商品購進的內容························································································65
3.1.2 批發商品購進的會計處理················································································65
3.2 批發商品銷售···············································································································73
3.2.1 商品銷售收入確認和計量················································································73
3.2.2 銷售業務的會計處理························································································75
3.2.3 商品銷售成本的計算和結轉············································································77
3.3 批發商品儲存···············································································································78
3.3.1 庫存商品賬戶的設置和登記方法····································································78
3.3.2 商品盤點短缺和溢余的財稅處理····································································80
3.3.3 商品削價和商品非正常損失的會計處理························································82
3.3.4 存貨損失的稅務處理························································································82
第 4 章 商品零售的會計實務（一）·····················································································84
4.1 零售商品購進···············································································································84
4.1.1 一般商品購進的會計處理················································································84
4.1.2 采購費的會計處理····························································································85
4.1.3 購進商品進項稅額的會計處理········································································86
4.2 零售商品銷售···············································································································88
4.2.1 主營業務的財稅處理························································································88
4.2.2 兼營業務的會計處理························································································92
4.2.3 商品銷售成本的結轉························································································93
4.3 零售商品儲存···············································································································97
4.3.1 商品調價的會計處理························································································98
4.3.2 商品削價的會計處理························································································98
4.3.3 商品內部調撥的會計處理··············································································100
4.3.4 商品盤點短缺和溢余的財稅處理··································································101
第 5 章 商品零售的會計實務（二）···················································································104
5.1 百貨商場·····················································································································105
5.1.1 自營經營模式下的會計處理··········································································105
5.1.2 代銷經營模式下的會計處理··········································································106
5.1.3 聯營經營模式下的會計處理··········································································109
5.2 超市·····························································································································117
5.2.1 超市供應商貨款的結算方式··········································································117
5.2.2 超市發售購物卡的會計處理··········································································118
5.2.3 超市進銷的會計處理······················································································119
5.2.4 鮮活商品的會計處理······················································································121
5.3 連鎖經營·····················································································································126
5.3.1 連鎖經營企業種類及其會計處理方式的選擇··············································126
5.3.2 連鎖經營企業統一會計處理形式下具體業務的會計處理··························128
5.3.3 連鎖經營企業獨立會計處理形式下具體業務的會計處理··························129
5.4 網絡銷售與網絡促銷·································································································132
5.4.1 網絡銷售的會計處理······················································································133
5.4.2 網絡團購的會計處理······················································································139
5.4.3 網絡促銷的會計處理······················································································143
5.5 實體店商品促銷·········································································································148
5.5.1 返利促銷的會計處理······················································································148
5.5.2 贈送禮品的會計處理······················································································151
5.5.3 捆綁銷售的會計處理······················································································156
5.5.4 積分銷售（獎勵客戶積分）的會計處理······················································157
5.5.5 推出特價商品的會計處理··············································································160
5.5.6 低價換購··········································································································160
第 6 章 進出口業務的會計實務···························································································161
6.1 進口業務的會計實務·································································································161
6.1.1 進口業務概述··································································································161
6.1.2 自營進口業務··································································································163
6.1.3 代理進口業務··································································································170
6.2 出口業務的會計實務·································································································171
6.2.1 自營出口的會計處理······················································································172
6.2.2 代理出口的會計處理······················································································178
第 7 章 其他商品流通業務的會計實務···············································································183
7.1 委托加工·····················································································································183
7.2 代購·····························································································································184
7.2.1 委托代購商品的會計處理··············································································185
7.2.2 受托代購商品的會計處理··············································································186
7.3 代銷·····························································································································187
7.4 出租商品·····················································································································189
7.5 出售與出租包裝物·····································································································191
7.5.1 發出包裝物的會計處理··················································································191
7.5.2 包裝物押金的會計處理··················································································194
7.5.3 包裝物攤銷的會計處理··················································································194
7.6 商品退回·····················································································································195
7.6.1 購進退回··········································································································195
7.6.2 銷售退回··········································································································196
7.7 商品退補價·················································································································198
7.8 拒付貨款和拒收商品·································································································200
7.8.1 商品流通企業作為購貨方的會計處理··························································200
7.8.2 商品流通企業作為銷貨方的會計處理··························································202
7.9 存貨跌價準備·············································································································203
7.9.1 存貨可變現凈值的確定方法··········································································203
7.9.2 計提存貨跌價準備的會計處理······································································205
7.9.3 轉回存貨跌價準備的會計處理······································································206
第 8 章 投資、固定資產、使用權資產和長期待攤費用···················································209
8.1 投資·····························································································································209
8.1.1 金融資產的定義與分類··················································································209
8.1.2 以公允價值計量且其變動計入當期損益的金融資產··································210
8.1.3 以攤余成本計量的金融資產··········································································214
8.1.4 以公允價值計量且其變動計入其他綜合收益的金融資產··························219
8.1.5 長期股權投資··································································································221
8.1.6 投資損失和投資收益的稅務處理··································································226
8.2 固定資產·····················································································································229
8.2.1 固定資產的初始計量······················································································229
8.2.2 固定資產的后續計量······················································································233
8.2.3 固定資產處置的會計處理··············································································238
8.3 使用權資產·················································································································240
8.3.1 使用權資產的初始計量··················································································240
8.3.2 使用權資產的后續計量··················································································242
8.4 長期待攤費用·············································································································246
第 9 章 收入、費用和利潤···································································································249
9.1 收入·····························································································································249
9.1.1 收入的確認和計量··························································································249
9.1.2 現金折扣、商業折扣、銷售折讓··································································255
9.1.3 附有銷售退回條款銷售的會計處理······························································256
9.1.4 收入的稅務處理······························································································258
9.2 期間費用和職工薪酬·································································································260
9.2.1 期間費用··········································································································260
9.2.2 職工薪酬··········································································································267
9.3 利潤及利潤分配·········································································································275
9.3.1 利潤的構成······································································································275
9.3.2 彌補虧損··········································································································279
9.3.3 提取盈余公積··································································································281
9.3.4 分配股利··········································································································283
9.3.5 未分配利潤的會計處理··················································································284
9.3.6 每股收益··········································································································285
第 10 章 主要稅費 ·················································································································286
10.1 增值稅·······················································································································286
10.1.1 認定為一般納稅人的商品流通企業的會計實務········································289
10.1.2 認定為小規模納稅人的商品流通企業的會計實務····································299
10.1.3 增值稅退稅的會計處理················································································300
10.2 消費稅·······················································································································303
10.2.1 消費稅的計算································································································303
10.2.2 消費稅的會計處理························································································304
10.2.3 消費稅退稅的會計處理················································································307
10.3 關稅···························································································································308
10.3.1 自營進口關稅的會計處理············································································308
10.3.2 代理進口關稅的會計處理············································································309
10.4 企業所得稅···············································································································309
10.4.1 暫時性差異的會計處理················································································311
10.4.2 永久性差異的會計處理················································································316
第 11 章 會計報表的編制······································································································320
11.1 資產負債表的編制···································································································320
11.1.1 資產負債表的列報格式················································································321
11.1.2 資產負債表的填列方法················································································321
11.2 利潤表的編制···········································································································325
11.2.1 利潤表的列報格式························································································325
11.2.2 利潤表的填列方法························································································326
11.3 現金流量表的編制···································································································332
11.3.1 現金流量概述································································································332
11.3.2 現金流量表的編制方法················································································332
11.3.3 現金流量表各項目的內容及填列方法························································333
11.4 所有者權益變動表的編制·······················································································345
11.4.1 所有者權益變動表概述················································································345
11.4.2 所有者權益變動表的列報方法····································································345
11.4.3 所有者權益變動表編制舉例········································································350
參考文獻···································································································································352
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