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Jingdong book

手把手教你做优秀出纳：出纳工作明细手册（第2版）

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Jingdong book

手把手教你做优秀出纳：出纳工作明细手册（第2版）

Name: 手把手教你做优秀出纳：出纳工作明细手册（第2版）
Brand: Jingdong book
SKU: 3110217951
Price: 25.67 USD
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本书第1版影响了数十万人，第2版精心修订，根据出纳训练营的培训讲义编写而成，将64项出纳不可不知的工作项目进行分类，并详细列示了工作规范和标准。书中设计的测试题以及相应的配套答案，有助于更清晰地掌握出纳工作要领。书末附设大量模拟支票、记账凭证等实物单据，帮助读者自学自练，早日成为优秀出纳。

Catalogue

前言
上篇出纳到底是什么
第1章最初的梦想——了解真实的出纳职业 /2
1.1家家都有出纳吗 /2
1.2出纳是干什么的 /3
1.3出纳很简单吗 /4
第2章隐形的翅膀——出纳凭什么才能多挣钱 /6
2.1出纳就是会计吗 /6
2.2出纳在单位要操什么心 /7
2.3出纳有多少种行业 /9
2.4出纳的岗位有几种 /10
2.5出纳当自强 /11
中篇如何做一个优秀出纳
第3章我的未来不是梦——要系统地学习 /14
3.1新手求职难在哪里 /14
3.2出纳每天都在干什么 /15
3.3出纳经验怎么学 /16
3.4初学者该怎样入手 /18
3.5出纳必知的基本点 /19
3.6电子支付怎么办 /20
3.7系统实训使梦想成真 /21
第4章不再雾里看花——送你一套非常实用的检验工具 /23
4.1简要介绍 /23
4.2应用指南 /23
下篇优秀出纳技能实操
第5章人生无悔——掌握技能是硬道理 /26
5.1懂→会→熟 /26
5.2钢铁是怎样炼成的 /26
第6章梦想制造——用人单位需要的本领 /27
6.1［基本意识］对照标准 /27
6.1.1出纳的职责 /27
6.1.2出纳交接的参加人及其责任 /29
6.1.3出纳的法律意识 /29
6.1.4出纳的规章意识 /30
6.1.5出纳的凭据意识 /30
6.1.6出纳的安全意识 /31
6.1.7出纳的保密意识 /32
6.1.8出纳的准确意识 /33
6.1.9出纳的逻辑意识 /33
6.1.10出纳的时效意识 /33
6.1.11出纳的联络意识 /34
6.1.12出纳的协调意识 /34
6.1.13资金收付的五项原则 /35
6.2［基本知识］对照标准 /36
6.2.1保险柜管理 /36
6.2.2常见银行对公账户 /36
6.2.3使用银行回单柜 /37
6.2.4支票密码 /37
6.2.5支票起付额的标准 /37
6.2.6支票的有效期 /37
6.2.7在银行提取现金的流程 /37
6.2.8转账支票的票面保护要求 /38
6.2.9支票错填或银行退回的处理 /38
6.2.10支票丢失的处置 /38
6.2.11办理银行缴税 /38
6.2.12常见税费申报期限 /38
6.2.1350元和100元人民币（2005版）的防伪特征 /39
6.2.142015版100元人民币的防伪特征 /40
6.2.15出纳每天的固定工作内容 /41
6.2.16出纳每月的固定工作内容 /41
6.2.17出纳每年的固定工作内容 /42
6.2.18出纳工作交接书的基本内容 /42
6.2.19出纳交接的一般程序 /43
6.2.20出纳档案 /43
6.2.21出纳报告单的用途 /43
6.2.22常见财务票据的用途 /43
6.2.23增值税普通发票的防伪特征 /44
6.2.24增值税专用发票的防伪特征 /44
6.2.25服务业、娱乐业、文化体育业发票（北京）的防伪特征 /45
6.3计时操作评估 /45
6.3.1大小写金额书写 /45
6.3.2大小写日期书写 /46
6.3.3使用计算器 /47
6.3.4手工点钞 /48
6.3.5编写银行存款余额调节表 /49
6.3.6现金日记账的登记和结算 /51
6.3.7银行存款日记账的登记和结算 /54
6.3.8填写记账凭证 /58
6.3.9用印 /59
6.3.10填制转账支票 /59
6.3.11进账单填写和转账支票背书 /61
6.3.12填制现金支票 /64
6.3.13填写现金交款单 /65
6.3.14填制电汇凭证 /67
6.3.15填制银行空白凭证购买单 /71
6.3.16填写借款单 /72
6.3.17填写报账单 /74
6.3.18填制收据 /75
6.4［非计时操作］对照标准 /77
6.4.1划线更正法应用 /77
6.4.2红字更正法应用 /78
6.4.3补充登记更正法应用 /79
6.4.4税收缴款凭证用印 /80
6.4.5使用点钞机 /80
6.4.6使用支票打印机 /81
6.4.7凭证整理 /82
6.4.8装订凭证 /82
第7章优秀出纳技能参考答案 /84
7.1［计时操作］测试参照答案 /84
7.1.1大小写金额书写测试参照答案（与6.3.1对应） /84
7.1.2大小写日期书写测试参照答案（与6.3.2对应） /85
7.1.3使用计算器测试参照答案（与6.3.3对应） /85
7.1.4编写银行存款余额调节表测试参照答案（与6.3.5对应） /85
7.1.5现金日记账的登记和结算测试参照答案（与6.3.6对应） /88
7.1.6银行存款日记账的登记和结算测试参照答案（与6.3.7对应） /92
7.1.7填写记账凭证测试参照答案（与6.3.8对应） /95
7.1.8用印测试参照答案（与6.3.9对应） /98
7.1.9填制转账支票测试参照答案（与6.3.10对应） /98
7.1.10进账单填写和转账支票背书测试参照答案（与6.3.11对应） /100
7.1.11填制现金支票测试参照答案（与6.3.12对应） /103
7.1.12填写现金交款单测试参照答案（与6.3.13对应） /106
7.1.13填制电汇凭证测试参照答案（与6.3.14对应） /108
7.1.14填制银行空白凭证购买单测试参照答案（与6.3.15对应） /110
7.1.15填写借款单测试参照答案（与6.3.16对应） /113
7.1.16填写报账单测试参照答案（与6.3.17对应） /115
7.1.17填制收据测试参照答案（与6.3.18对应） /118
7.2［非计时操作］测试参照答案 /121
7.2.1税收缴款凭证用印测试参考答案（与6.4.4对应） /121
7.2.2凭证整理测试参照答案（与6.4.7对应） /122
7.2.3装订凭证测试参照答案（与6.4.8对应） /122
第8章优秀出纳模拟操作材料 /124
8.1带有格式框的小写数字书写练习表 /124
8.2带有格式线的大写金额书写练习表 /125
8.3《银行存款余额调节表》练习表 /126
8.4《现金日记账》练习账页 /130
8.5《银行存款日记账》练习账页 /132
8.6《记账凭证》练习票据 /134
8.7《转账支票》练习票据 /139
8.7.1《转账支票》支付联和存根联练习票据 /139
8.7.2《转账支票》背书联练习票据 /140
8.8《进账单》练习票据 /147
8.9《现金支票》练习票据 /151
8.9.1《现金支票》支付联和存根联练习票据 /151
8.9.2《现金支票》背书联练习票据 /152
8.10《现金交款单》练习票据 /157
8.11《电汇凭证》练习票据 /161
8.12《银行空白凭证购买单》练习票据 /165
8.13《借款单》练习票据 /169
8.14《报账单》练习票据 /173
8.15《收据》练习票据 /177
8.16《出纳报告单》练习表 /181
8.17《出纳工作交接书》练习表 /182
附录出纳面试题集锦 /185

Introduction

这是一本旨在帮助外行了解出纳，引导读者学好出纳，启发领导管好出纳，提示现职做好出纳的实用手册。
本书希望能够帮助读者了解和解决以下问题：
出纳新手如何寻找练手和入职机会？出纳的使命和职责是什么？出纳与会计的异同之处有哪些？出纳每天、每月、年初、年末都要做哪些例行性的工作？出纳应该为企业管理者提供和传达哪些信息？符合哪些条件才能称得上是优秀出纳？通常，人们印象中的出纳好像只是与钱有关。很多出纳也主动把自己变成了一部跑腿打杂的“出纳机器”，以为不出错、不丢钱，每天“跑跑银行，记记账”就是出纳的全部工作，并据此得出结论：出纳就是很简单。
然而，当今社会的飞速发展促使各行各业不断追求更高层次，用人单位对善于“三分动手、七分动脑”的复合型出纳人才的需求越发迫切，而跑腿打杂型的出纳越来越难以适应职业发展的要求，正在逐渐落后于时代。
【出纳训练营】首倡的“三分动手、七分动脑”和“做出纳人，不做出纳机器”的新时代出纳职业理念，迎合了时代潮流，并使越来越多的出纳学习者和用人单位开始转变对传统出纳的认识，逐渐意识到了出纳职业的发展潜力和管理隐患。我们在另一本著作《手把手教你做优秀出纳：从入门到精通》中总结出的一句话：“懂业务的出纳会办事，懂人情的出纳易晋级”，深受读者欢迎，不少读者还说读了这本书之后直接就去应聘上岗了。
本书为帮助完全不了解出纳的朋友初步建立整体印象，在第1版的基础上，精心总结了【出纳训练营】多年来的实训讲义和学员反馈，将64项出纳不可不知的工作项目进行分类，并详细列示了工作规范和标准。手册中设计的测试题以及相应的配套答案，有助于读者更清晰地掌握出纳工作要领。书末附设的大量模拟支票、记账凭证等实物单据，更加便于读者自学自练，早日成为优秀出纳。
在本书的写作过程中，我们尽量从理论够用、举例实用的角度谋思，尽可能地使用通俗化的大众语言来解答出纳工作中需要重点注意的事项和工作标准，以帮助读者快速迈进出纳殿堂。
本书有助于：
出纳新手自学自练；用人单位识别应聘者的专业技能掌握程度；领导者对在职出纳进行绩效考评和加强对出纳岗位的综合管理；在职出纳人员系统提升职业技能和素质。
本书涉及的姓名、单位、地名、日期、身份证号码和银行相关信息等全部为模拟资料，仅为说明出纳工作的内容并帮助读者思考、练习、测试。
本书在写作过程中，得到了机械工业出版社华章公司策划编辑石美华的热情指导和责任编辑牛汉原的悉心把关，在此表示感谢。还要特别感谢【出纳训练营】的工作团队，感谢我们的亲朋好友，正是在他们的大力支持和热情帮助下，本书才最终顺利出版。
祝您早日成为一个优秀出纳！
【出纳训练营】

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Jingdong book

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