本书根据最新的财税法规和新出现的商业形式，全面介绍商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。

对外经贸大学国际商学院管理学（会计学）博士，曾在多家公司财务部门任职，在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。主要从事资产证券化、会计准则和会计理论、税会比较研究，已发表论文100余篇，出版《企业税会差异分析与纳税申报操作实务》《小企业会计准则操作实务（第5版）》等近40部图书。

第 1 章 商品流通会计实务概述································································································1
1.1 商品流通概述·················································································································1
1.1.1 商品流通的含义··································································································1
1.1.2 商品流通企业的类型··························································································4
1.1.3 商品购销的交接方式··························································································5
1.1.4 商品流通体系的主要功能··················································································5
1.2 商品购销的转账和入账·································································································6
1.2.1 第三方支付结算··································································································7
1.2.2 传统的转账结算··································································································8
1.2.3 商品购销的入账时间························································································11
1.3 商品流通企业会计处理的方法···················································································12
1.3.1 商品流通企业会计的对象················································································12
1.3.2 进价核算法········································································································14
1.3.3 售价核算法········································································································15
第 2 章 债权、债务和资金往来·····························································································17
2.1 货币资金和货币时间价值···························································································17
2.1.1 库存现金的会计处理························································································17
2.1.2 银行存款的会计处理························································································18
2.1.3 外币业务的会计处理························································································18
2.1.4 其他货币资金的会计处理················································································22
2.1.5 货币资金损失的税务处理················································································22
2.1.6 货币时间价值····································································································24
2.2 债权·······························································································································25
2.2.1 应收票据············································································································26
2.2.2 应收账款············································································································30
2.2.3 坏账损失的税务处理························································································40
2.2.4 长期应收款········································································································41
2.3 债务·······························································································································44
2.3.1 短期借款············································································································44
2.3.2 应付票据············································································································45
2.3.3 应付账款············································································································47
2.3.4 长期借款············································································································48
2.3.5 公司债券············································································································49
2.3.6 利息支出的税务处理························································································52
2.3.7 长期应付款········································································································55
2.4 资金往来·······················································································································56
2.4.1 接受货币资金投资····························································································56
2.4.2 预付账款············································································································57
2.4.3 预收账款············································································································57
2.4.4 其他应收款········································································································59
2.4.5 其他应付款········································································································60
第 3 章 商品批发的会计实务·································································································64
3.1 批发商品购进···············································································································65
3.1.1 批发商品购进的内容························································································65
3.1.2 批发商品购进的会计处理················································································65
3.2 批发商品销售···············································································································73
3.2.1 商品销售收入确认和计量················································································73
3.2.2 销售业务的会计处理························································································75
3.2.3 商品销售成本的计算和结转············································································77
3.3 批发商品储存···············································································································78
3.3.1 库存商品账户的设置和登记方法····································································78
3.3.2 商品盘点短缺和溢余的财税处理····································································80
3.3.3 商品削价和商品非正常损失的会计处理························································82
3.3.4 存货损失的税务处理························································································82
第 4 章 商品零售的会计实务（一）·····················································································84
4.1 零售商品购进···············································································································84
4.1.1 一般商品购进的会计处理················································································84
4.1.2 采购费的会计处理····························································································85
4.1.3 购进商品进项税额的会计处理········································································86
4.2 零售商品销售···············································································································88
4.2.1 主营业务的财税处理························································································88
4.2.2 兼营业务的会计处理························································································92
4.2.3 商品销售成本的结转························································································93
4.3 零售商品储存···············································································································97
4.3.1 商品调价的会计处理························································································98
4.3.2 商品削价的会计处理························································································98
4.3.3 商品内部调拨的会计处理··············································································100
4.3.4 商品盘点短缺和溢余的财税处理··································································101
第 5 章 商品零售的会计实务（二）···················································································104
5.1 百货商场·····················································································································105
5.1.1 自营经营模式下的会计处理··········································································105
5.1.2 代销经营模式下的会计处理··········································································106
5.1.3 联营经营模式下的会计处理··········································································109
5.2 超市·····························································································································117
5.2.1 超市供应商货款的结算方式··········································································117
5.2.2 超市发售购物卡的会计处理··········································································118
5.2.3 超市进销的会计处理······················································································119
5.2.4 鲜活商品的会计处理······················································································121
5.3 连锁经营·····················································································································126
5.3.1 连锁经营企业种类及其会计处理方式的选择··············································126
5.3.2 连锁经营企业统一会计处理形式下具体业务的会计处理··························128
5.3.3 连锁经营企业独立会计处理形式下具体业务的会计处理··························129
5.4 网络销售与网络促销·································································································132
5.4.1 网络销售的会计处理······················································································133
5.4.2 网络团购的会计处理······················································································139
5.4.3 网络促销的会计处理······················································································143
5.5 实体店商品促销·········································································································148
5.5.1 返利促销的会计处理······················································································148
5.5.2 赠送礼品的会计处理······················································································151
5.5.3 捆绑销售的会计处理······················································································156
5.5.4 积分销售（奖励客户积分）的会计处理······················································157
5.5.5 推出特价商品的会计处理··············································································160
5.5.6 低价换购··········································································································160
第 6 章 进出口业务的会计实务···························································································161
6.1 进口业务的会计实务·································································································161
6.1.1 进口业务概述··································································································161
6.1.2 自营进口业务··································································································163
6.1.3 代理进口业务··································································································170
6.2 出口业务的会计实务·································································································171
6.2.1 自营出口的会计处理······················································································172
6.2.2 代理出口的会计处理······················································································178
第 7 章 其他商品流通业务的会计实务···············································································183
7.1 委托加工·····················································································································183
7.2 代购·····························································································································184
7.2.1 委托代购商品的会计处理··············································································185
7.2.2 受托代购商品的会计处理··············································································186
7.3 代销·····························································································································187
7.4 出租商品·····················································································································189
7.5 出售与出租包装物·····································································································191
7.5.1 发出包装物的会计处理··················································································191
7.5.2 包装物押金的会计处理··················································································194
7.5.3 包装物摊销的会计处理··················································································194
7.6 商品退回·····················································································································195
7.6.1 购进退回··········································································································195
7.6.2 销售退回··········································································································196
7.7 商品退补价·················································································································198
7.8 拒付货款和拒收商品·································································································200
7.8.1 商品流通企业作为购货方的会计处理··························································200
7.8.2 商品流通企业作为销货方的会计处理··························································202
7.9 存货跌价准备·············································································································203
7.9.1 存货可变现净值的确定方法··········································································203
7.9.2 计提存货跌价准备的会计处理······································································205
7.9.3 转回存货跌价准备的会计处理······································································206
第 8 章 投资、固定资产、使用权资产和长期待摊费用···················································209
8.1 投资·····························································································································209
8.1.1 金融资产的定义与分类··················································································209
8.1.2 以公允价值计量且其变动计入当期损益的金融资产··································210
8.1.3 以摊余成本计量的金融资产··········································································214
8.1.4 以公允价值计量且其变动计入其他综合收益的金融资产··························219
8.1.5 长期股权投资··································································································221
8.1.6 投资损失和投资收益的税务处理··································································226
8.2 固定资产·····················································································································229
8.2.1 固定资产的初始计量······················································································229
8.2.2 固定资产的后续计量······················································································233
8.2.3 固定资产处置的会计处理··············································································238
8.3 使用权资产·················································································································240
8.3.1 使用权资产的初始计量··················································································240
8.3.2 使用权资产的后续计量··················································································242
8.4 长期待摊费用·············································································································246
第 9 章 收入、费用和利润···································································································249
9.1 收入·····························································································································249
9.1.1 收入的确认和计量··························································································249
9.1.2 现金折扣、商业折扣、销售折让··································································255
9.1.3 附有销售退回条款销售的会计处理······························································256
9.1.4 收入的税务处理······························································································258
9.2 期间费用和职工薪酬·································································································260
9.2.1 期间费用··········································································································260
9.2.2 职工薪酬··········································································································267
9.3 利润及利润分配·········································································································275
9.3.1 利润的构成······································································································275
9.3.2 弥补亏损··········································································································279
9.3.3 提取盈余公积··································································································281
9.3.4 分配股利··········································································································283
9.3.5 未分配利润的会计处理··················································································284
9.3.6 每股收益··········································································································285
第 10 章 主要税费 ·················································································································286
10.1 增值税·······················································································································286
10.1.1 认定为一般纳税人的商品流通企业的会计实务········································289
10.1.2 认定为小规模纳税人的商品流通企业的会计实务····································299
10.1.3 增值税退税的会计处理················································································300
10.2 消费税·······················································································································303
10.2.1 消费税的计算································································································303
10.2.2 消费税的会计处理························································································304
10.2.3 消费税退税的会计处理················································································307
10.3 关税···························································································································308
10.3.1 自营进口关税的会计处理············································································308
10.3.2 代理进口关税的会计处理············································································309
10.4 企业所得税···············································································································309
10.4.1 暂时性差异的会计处理················································································311
10.4.2 永久性差异的会计处理················································································316
第 11 章 会计报表的编制······································································································320
11.1 资产负债表的编制···································································································320
11.1.1 资产负债表的列报格式················································································321
11.1.2 资产负债表的填列方法················································································321
11.2 利润表的编制···········································································································325
11.2.1 利润表的列报格式························································································325
11.2.2 利润表的填列方法························································································326
11.3 现金流量表的编制···································································································332
11.3.1 现金流量概述································································································332
11.3.2 现金流量表的编制方法················································································332
11.3.3 现金流量表各项目的内容及填列方法························································333
11.4 所有者权益变动表的编制·······················································································345
11.4.1 所有者权益变动表概述················································································345
11.4.2 所有者权益变动表的列报方法····································································345
11.4.3 所有者权益变动表编制举例········································································350
参考文献···································································································································352