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營改增酒店餐飲企業會計實操  
營改增酒店餐飲企業會計實操
營改增酒店餐飲企業會計實操
隨著我們經濟的發展,酒店餐飲行業發展迅猛。營改增、新的結算方式(微信、支付寶)的出現,都給會計帶來挑戰。本課程主要講解酒店行業會計特點、營改增增值稅的處理、核算營業收入、核算營業成本、核算營業費用等相關內容。同時進行一般納稅人與小規模納稅人實戰演練。旨在讓學員在學習過程中,加強理論知識的同時對實踐對復雜業務的處理能力也不斷提升。讓學員對酒店會計(營改增)行業有清晰認識,能有效把握住經濟業務實質。
標   題日 期點擊
第0章:前言 2018-10-1235
0-1、前言(1) 2018-10-127045
0-2、前言(2) 2018-10-122378
第一章:酒店餐飲企業概述 2018-10-1252
1-1、酒店餐飲業的特點及對會計核算的要求 2018-10-125474
1-2、酒店財務部于各部門的關聯 2018-10-122165
1-3、酒店餐飲企業會計科目(1) 2018-10-122665
1-4、酒店餐飲企業會計科目(2) 2018-10-121886
第二章:酒店餐飲企業增值稅的核算 2018-10-1266
2-1、增值稅一般征稅范圍 2018-10-122528
2-2、混合銷售 2018-10-121574
2-3、兼營 2018-10-121302
2-4、納稅人的劃分 2018-10-121394
2-5、增值稅稅率(1) 2018-10-141331
2-6、增值稅稅率(2) 2018-10-141166
2-7、增值稅銷項稅額 2018-10-141162
2-8、增值稅進項稅額 2018-10-141023
2-9、增值稅核算涉及的會計科目 2018-10-141000
2-10、取得不動產與稅控系統的涉稅規定 2018-10-14920
2-11、道路、橋、閘通行費進項稅額抵扣規定 2018-10-14851
2-12、不得抵扣的進項稅額 2018-10-14855
2-13、一般納稅人增值稅的核算 2018-10-14876
2-14、小規模納稅人增值稅的處理 2018-10-14970
2-15、稅收優惠 2018-10-14913
2-16、購進、銷售、視同銷售、銷售退回 2018-10-14891
2-17、進項稅額轉出及交納增值稅 2018-10-14723
2-18、購入稅控設備及技術維護費抵減增值稅 2018-10-14699
2-19、小微餐飲企業免征增值稅 2018-10-14954
2-20、可抵扣進項稅額的項目 2018-10-22669
2-21、農產品進項稅抵扣的相關規定 2018-10-22748
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