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Jingdong book

新手学会计（2013-2014实战升级版）

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Jingdong book

新手学会计（2013-2014实战升级版）

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《新手学会计（2013-2014实战升级版）》是从外行到内行的入门工具，从新手到高手的晋级宝典。
《新手学会计（2013-2014实战升级版）》定位准确：针对会计工作要点进行精要讲解，内容精简不繁琐。
《新手学会计（2013-2014实战升级版）》内容：以《企业会计准则》和国家颁布的财务制度、法律法规为依据编写。
《新手学会计（2013-2014实战升级版）》体例灵活：将枯燥的财务内容模块化，以便会计人员快速掌握财务处理的重点、难点。
《新手学会计（2013-2014实战升级版）》图文并茂：用图表与案例代替枯燥复杂的文字，增强本书的可读性与实用性。
《新手学会计（2013-2014实战升级版）》突出技能：业务技能划分清楚，会计人员可出自学自练，快速向高手阶段晋级。
《新手学会计（2013-2014实战升级版）》充分考虑到会计岗位的特点，运用通俗易懂的语言介绍了会计工作各方面的知识，并结合会计新手的实际需要，详细讲解了会计业务的各项实战操作技巧，能够帮助会计人员用很短的时间掌握会计工作中基本、实用的技能。
Content Description

《新手学会计（2013-2014实战升级版）》从会计岗位的实际情况出发，按照会计人员从入门到晋级的顺序，系统地介绍了会计人员需要掌握的各项基本技能和技巧，主要包括会计基础知识，会计凭证与会计账簿，账务处理程序，资产、负债、所有者权益的核算，成本的核算，对账和结账，报表编制和涉税处理等11个方面的内容。在讲解的过程中，《新手学会计（2013-2014实战升级版）》配备了大量实战案例，便于会计人员快速掌握各项技巧，一看即懂，一学即会。
《新手学会计（2013-2014实战升级版）》适合初入会计职场的新手阅读，也可作为企业培训财务人员的教材。
Author Description

陈微，从事图书出版工作多年，主要研究方向为财务会计、审计、财务管理、成本核算及税收筹划，具有丰富的实践经验和扎实的专业知识。
Catalogue

第一章 新手必懂会计知识
第一节 会计都做什么
第二节 会计的反映职能和监督职能
第三节 会计核算的程序
第四节 会计假设
第五节 会计信息质量要求
第六节 会计要素
第七节 会计等式
第八节 复式记账

第二章 会计凭证与会计账簿
第一节 会计科目
第二节 会计账户
第三节 会计凭证
第四节 会计账簿
第五节 企业建账

第三章 账务处理程序
第一节 记账凭证账务处理程序
第二节 汇总记账凭证账务处理程序
第三节 科目汇总表账务处理程序

第四章 资产的核算
第一节 资金和应收项目的核算
第二节 存货的核算
第三节 固定资产的核算
第四节 无形资产的核算

第五章 负债的核算
第一节 短期借款的核算
第二节 应付票据的核算
第三节 应付账款的核算
第四节 职工薪酬的核算
第五节 应交税费的核算
第六节 长期借款的核算

第六章 所有者权益的核算
第一节 实收资本的核算
第二节 资本公积的核算
第三节 本年利润的核算
第四节 利润分配的核算

第七章 收入和期间费用的核算
第一节 产品销售的核算
第二节 管理费用的核算
第三节 销售费用的核算
第四节 财务费用的核算

第八章 产品成本的核算
第一节 产品成本的归集与分配
第二节 产品成本计算的品种法
第三节 产品成本计算的分批法
第四节 产品成本计算的分步法

第九章 对账和结账
第一节 期末财产清查
第二节 错账的查找与更正
第三节 结账

第十章 会计报表的编制
第一节 资产负债表的编制
第二节 利润表的编制
第三节 现金流量表的编制
第四节 所有者权益变动表的编制

第十一章 涉税业务处理
第一节 增值税业务处理
第二节 消费税业务处理
第三节 营业税业务处理
第四节 营业税改征增值税业务处理
第五节 企业所得税业务处理

附录A 2012年会计专业技术资格全国统考《初级会计实务》考试试题
附录B 2012年会计专业技术资格全国统考《经济法基础》考试试题
附录C 2012年会计专业技术资格全国统考《初级会计实务》参考答案
附录D 2012年会计专业技术资格全国统考《经济法基础》参考答案

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