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小艾上班记(2)·奋斗如歌:备考日记·中级会计实务(最新版)

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小艾上班记(2)·奋斗如歌:备考日记·中级会计实务(最新版)

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《小艾上班记(2)·奋斗如歌:备考日记中级会计实务(最新版)》独有的优势有三点:提供了一套独到的简单且有效的思维体系,使读者朋友们能够在更短的时间内攻克会计中级考。提供了边工作边考试的备考情境,使读者朋友们能够工作、考试两不误,从而更好地提升职场价值。将考试智慧、职场智慧和人生智慧巧妙地融合在一起,让读者朋友们不仅从“术”的角度,更从“道”的层面获益匪浅。
Content Description

《小艾上班记(2)·奋斗如歌:备考日记·中级会计实务(最新版)》是国内第一部日记体式会计职场考试励志小说,以“小艾”为主人公,讲述了她在职场中备考会计中级考试的全过程。作为《小艾上班记》的续集,尽管主题是关于会计中级考试的,还是继续了原来职场的风格。“奋斗如歌”是《小艾上班记2》的副标题,它基本代表了《小艾上班记(2)·奋斗如歌:备考日记·中级会计实务(最新版)》乃至整个“小艾系列”的基调,真诚地希望“小艾系列”能够陪伴着读者不断地成长。3月下旬将推出《小艾上班记2》的配套习题集《艾氏习题精选:中级会计实务》,供考前冲刺使用。配套习题集选题精炼、解题独到,使人能举一反三,练兵练在了刀刃上。通过练习,每一章你都能形成固定的心智模式去分析该章所有的题,从而达到以不变应万变的效果。
Comments

★大部分人的会计中级考试都是在边工作边备考的状态下完成的,本书就给大家提供了这样一种情境,教给大家一套简单且有效的思维体系,使边工作边备考的你变得举重若轻、泰然自若。
——刘永泽(中国会计学会副会长、中国内部控制研究中心主任、东北财经大学会计学院教授、博士生导师)

★昨晚上我也刚拿到中级教材,不知如何下手呢,现在看了小艾老师的备考日记,有种豁然开朗的感觉……
tytyezi

★我在试着用这个方法看初级,起初看成本核算是一头雾水,可是用这个方法帮我理清思路,发现其实蛮简单的,呵呵,谢谢小艾老师
——幸福de小丑鱼儿

★小艾老师真的教会我很多很多,真的很感谢,如果当初我毕业的时候能够看到你写的这些就好啦,我就不用走这么多弯路了。不过现在也不晚,非常感谢小艾老师
——xiufeung
Catalogue

第1章 中级报名潜规则与会计考证
10月15日 星期五 雾有时多云转小雨
第2章 制定正确的学习策略
10月18日 星期一 晴
第3章 经济业务是会计的本质
10月19日 星期二 晴
(存货:5个实务知识点+2个概念)
第4章 选择你所爱,爱你所选择
10月20日 星期三 晴
(存货 解题思路)
第5章 换一种角度,换一种思维
10月21日 星期四 晴
(固定资产)
第6章 内心的平静
10月22日 星期五 晴
(投资性房地产)
第7章 简单学习,简单生活
10月23日 星期六 晴
(长期股权投资)
第8章 备考,学会享受孤独
10月24日 星期天 晴
(无形资产)
第9章 风景再美,也与我无关
10月25日 星期一 晴转雨
(非货币性资产交换)
第10章 好为人师
10月26日 星期二 晴
(资产减值)
第11章 品味书香
10月27日 星期三 阴
(金融资产)
第12章 有一种记忆叫单曲循环
10月28日 星期四 多云
(股份支付)
第13章 变换学习方法
10月29日 星期五 晴
(长期负债和借款费用)
第14章 图书馆独自一日
10月30日 星期六 晴
(债务重组)
第15章 杜老师的授课
10月31日 星期天 晴
(或有事项)
第16章 答题法宝,知识工具化
11月1日 星期一 晴
(财务报告)
第17章 学会时间管理
11月2日 星期二 晴
(收入)
第18章 所得税五步法
11月3日 星期三 晴
(所得税)
第19章 24字方针
11月4日 星期四 多云
(会计政策变更、会计估计变更、会计差错调整)
第20章 巧学调整
11月5日 星期五 晴
(资产负债表日后事项)
第21章 关于做题
11月6日 星期六 晴
(外币折算)
第22章 思维记忆术
11月7日 星期天 晴
(事业单位会计和非营利组织会计)
附录 2013年中级会计职称
《中级会计实务》教材
变化对比
后记
Book Abstract

制定正确的学习策路10月18日星期一晴一个人围着一件事转,最后全世界可能都会围着你转;一个人围着全世界转,最后全世界可能都会抛弃你,人生要学会做减法。
今天,我请了一上午假,和婉晴早早地来到了会计职称考试报名点。会计中级职称考试要考3门,《中级会计实务》、《财务管理》和《经济法》,可是好磨歹磨,那工作人员就是不让我们3门全报,只能报1门,走后门也不行,原因是我们才毕业,人家工作3年了都不能报,你刚毕业,能报一门就不错了。他还说,你今年报1门,明年你就可以报剩下的两门了。因为今年报名了,不管你过了还是没过,报名系统都有你的资料了,明年报名就不用资格审查了。我感觉那工作人员一方面是碍于情面,另一方面又怕承担工作失职的风险,所以就打了个擦边球,只让我们报1门,万一就是真的查出来了,问题也不是很大,因为只报了1门嘛,就算你考过了,你也拿不到中级职称证;另一方面,他让我们报1门,明年报剩下的两门基本上就不用资格审查了,也算是对朋友有个交代了。不过婉晴还是很生气,只报1门,感觉配不上她心里的那股考试热情,早知道还不如回老家报考了。她还直怪她老爸,什么狗屁朋友,连报个名都报不上。我倒没什么,反正我明年还要报考注册会计师,如果中级职称考试真的报3门,注册会计师再报两门,我肯定吃不消。也许是迫于事务所那些老师们的压力,我觉得注册会计师是非考不可的。最后中级会计职称我只报了1门难度较大而又最具价值的《中级会计实务》。
名是报完了,但新教材得12月或1月份才能出来,所以,我也只能看上年的旧教材。我在办公桌上开始摆放3本教材,1本《中级会计实务》、1本《20××年度注册会计师全国统一考试辅导教材:会计》、1本《20××年度注册会计师全国统一考试辅导教材:经济法》。我开始的计划是,一天看1门,比如:今天看《中级会计实务》,明天看《20xx年度注册会计师全国统一考试辅导教材:会计》,后天再看《20xx年度注册会计师全国统一考试辅导教材:经济法》,因为我希望明年3门都能过。
教材虽然是旧的,但是问题也不大,我看见所里的老师考试的时候,他们首先看的都是旧教材,而且大家相互借阅,比如,这个人考过了注册会计师,那他的教材及习题,就会被其他的同事借走。虽然中级职称考试和注册会计师考试教材年年都再版,但是万变不离其宗,核心精髓总是那些,等新书出来了,再重点看看新的部分,基本上就可以上战场了。
下午我开始偷偷地看书,所谓偷偷看书就是尽量不让太多的人看到,尤其是领导。其实事务所并没有禁止员工看书,相反,领导还经常在公开场合自豪地对我们说,我们所里是鼓励员工看书的,只要你们把该做的事情做完了,你们是可以看书的,因为我们希望每一个员工的能力都能有所提升。我开始的时候也信以为真,光明正大地把书摆在办公桌上,有时一摆就是一天。后来杜老师私下对我说,不要那么相信领导的话,尤其是这种冠冕堂皇的话。否则你是怎么死的,你都不知道。天下所有的老板都一样,就是希望能用最低的价钱来让人干最多的活。你把书这么毫无顾忌地摆在桌子上,让领导看着很不舒服,觉得你一天到晚都在看书,没有干活。所以没看的时候,就尽量收起来,看的时候,也稍微掩饰一下。
后来想想也是,假如我是老板,我要是看着我的下属,一天到晚都在忙自己的事情,心里也会很不高兴的。有的人会说,我只是看看书,我又没有做其他的,学习应该是一件好事情。但是领导不会这么想,领导要的是你今天给我干了多少活,你做了多少项目,你的KPI完成了多少。所谓不在其位,不谋其政,屁股决定脑袋。但是我们还是要看书,要去学习,想尽办法去提升自己,因为老板不能给你什么,只能给你一个舞台,但是舞台再大,最后也是人走茶凉,只有知识和能力才是真正属于自己的。
我开始看第1章《总论》,第1节“财务报告目标”。我一字一句认真地看着,恨不得把每个字都装进脑袋里。没过一会儿,万老师过来,对我说上次审计的工作底稿好像缺份资料,让我去查查。于是我去重新开始整理审计工作底稿,花了1个多小时,终于整理完了。我回到座位上,继续看第1章《总论》,第1节“财务报告目标”。还没看完,一个客户拿着一张银行已经盖好章的询证函来到所里,让我给他打份验资报告,我把报告打好,让万老师签字盖章,然后再装订好交给客户,等我完成时,已经是下午4点多了。再过1个小时就要下班了,我想我应该可以好好的看1个小时的书了吧。我继续打开教。材,第l章《总论》,第1节“财务报告目标”。我都不记得我刚才到底看了什么,只得又重新看。还没进入状态,所里又叫开会,说有新的项目任务需要妾排,等开完会,已经下班了。我回到座位上,打开教材,摆在我面前的还是第1章《总论》,第1节“财务报告目标”,想起就来气。
这《中级会计实务》400多页呢,我猴年马月才能看完呀,如果书都没看完,那还考什么考;还有那两本注册会计师教材更厚,想起就让人胆战心惊,望而生畏。
下班了,所里的老师都陆陆续续地离开了。我却坐在办公桌前盯着这本《中级会计实务》发呆。
“小艾,下班了,你怎么还没走啊?”杜老师走过来,笑着对我说。
“嗯,我再坐一会儿。”“你在看《中级会计实务》啊,报到名啦?”“嗯,只报到了1门《中级会计实务》。”“那也不错啊。”“你说,中级职称和注册会计师,哪个好?”“看你问的,各有各的好处。职称在国有企业是直接与薪水挂钩的;注册会计师要考过,你才能正式执业的,否则,你就永远只能做助理。”“但是看书好痛苦,我今天看了一天,到了最后,还是第1章《总论》,郁闷死了。”“我觉得看书不能从第1章看起。”“那从哪儿开始看起啊?”“当你拿到一本书的时候,首先看目录。”杜老师拿着那本中级教材对我说道:“你看,总共是20章,第l章是《总论》,一看就是概念性的理论,你现在看了也不记得,最后还是要重看,干脆这一章就先不看了,到最后再看,最后一章,也是。剩下的就只有18章了,这18章分为三部分,第一部分(第2章到第9章)是资产,什么存货、固定资产、投资性房地产都是资产,既然都是资产,那他们就都有共同的地方,无非是四个问题:①是什么,比如:存货是什么?即存货的概念,然后是确认条件,有关的经济利益很可能流人企业,成本能够可靠地计量,这是资产的确认条件;②初始计量即进入企业时如何核算;③存续期间如何核算;④从这个企业消失时该如何核算。第二部分是负债损益(第10章到15章),也是记录负债、收入、所得税从产生到消亡的过程。第三部分(第16章到第19章)讲的是会计专题,什么外币折算、会计政策和估计变更、资产负债表日后事项、合并报表。
……

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Jingdong book

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About the brand

Jingdong book