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Jingdong book

出纳人员岗位培训手册：出纳人员应知应会的7大工作事项和78个工作小项（实战图解版）

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Jingdong book

出纳人员岗位培训手册：出纳人员应知应会的7大工作事项和78个工作小项（实战图解版）

Name: 出纳人员岗位培训手册：出纳人员应知应会的7大工作事项和78个工作小项（实战图解版）
Brand: Jingdong book
SKU: 3110122721
Price: 41.43 USD
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为出纳岗位新人提供入职指导
详述出纳岗位的各项工作内容和事项，帮助出纳岗位新人了解自己应该承担的责任、拥有的权利，为出纳管理能力的提升做好准备。
为出纳在职人员提供解决方案
明确出纳管理环节的各个操作步骤和规范，帮助出纳在职人员完善工作职责，检查自己工作中的纰漏，找出工作中的不足，快速提升出纳管理效能，为职务晋升做好准备。
为出纳管理人员提供培训方案
人、岗、事密切结合，为出纳管理人员提供全面、系统的下属员工培训方案，快速提升下属员工乃至出纳管理团队整体的工作效率。
为企业高层管理者提供出纳管理岗位分析、人员考核与薪酬制定的依据
本书明确了出纳工作要点，给出具体执行规范，可以作为企业高层管理者对出纳人员进行岗位分析、绩效考核和薪酬制定的依据。
为人力资源管理人员提供出纳岗位说明书的编写思路
细化出纳岗位的7大工作事项，分解每个大项至具体的工作小项，为人力资源管理人员编写出纳岗位说明书提供完整的模板

Content Description

如果你是一名出纳新人，你知道自己的工作职责是什么吗？如果你是一名出纳在职人员，你知道该如何提升自己的工作效率吗？而如果你是一名财务管理人员，你又知道该如何将人、岗、事密切结合，建立高效的出纳团队吗？
为解决这些问题，《出纳人员岗位培训手册：出纳人员应知应会的7大工作事项和78个工作小项（实战图解版）》从出纳岗位的实际工作出发，系统介绍了设置会计科目和账户、处理凭证、记账、办理现金业务、办理银行业务、办理外汇结算业务、整理出纳资料与工作交接7大工作事项和78个工作小项，并对其进行了图解演示与说明，可以帮助出纳人员自我培训、自我提高。
《出纳人员岗位培训手册：出纳人员应知应会的7大工作事项和78个工作小项（实战图解版）》是一部关于出纳岗位培训与管理的操作手册，为出纳一线工作人员、出纳管理人员提供了精细化、实务化、模块化的解决方案，不仅使出纳一线工作人员、出纳管理人员知道自己要干什么，还能知道怎么干，从而帮助他们快速成长为高效能的职场人士。

Author Description

陈婉莹，从事财务管理研究多年，具有丰富的财务管理实战与培训经验，出版过多本财务管理与培训领域相关图书

Catalogue

第一章出纳人员具体要做的7项工作
第一节出纳人员的工作事项
一、设置会计科目和账户
二、处理凭证
三、记账
四、办理现金业务
五、办理银行业务
六、办理外汇业务
七、整理出纳资料与工作交接
第二节出纳人员的职业习惯和职业意识
一、细心严谨
二、安全意识强
三、诚实守信
第三节从事出纳工作所需的会计知识
一、懂得会计的基本要素
二、了解会计科目
三、了解会计账户
四、记账方法
五、了解会计凭证
六、会计账簿
七、会计法知识

第二章设置会计科目和账户
第一节设置会计科目应知应会的3件事
一、设定会计科目
二、会计科目编号
三、设置科目代码
四、实操演练
第二节设置账户应知应会的2件事
一、设置常用账户
二、设计账户格式
三、实操演练

第三章处理凭证
第一节处理会计凭证应知应会的4件事
一、填写会计凭证封面
二、装订会计凭证
三、保管会计凭证
四、办理会计凭证销毁手续
五、实操演练
第二节处理原始凭证应知应会的3件事
一、设计原始凭证
二、填制原始凭证
三、审核原始凭证
四、实操演练
第三节处理记账凭证应知应会的3件事
一、书写会计科目
二、填制记账凭证
三、审核记账凭证
四、实操演练

第四章记账
第一节设置账簿应知应会的3件事
一、认识账簿
二、设置账簿
三、启用账簿
四、实操演练
第二节登记账簿应知应会的5件事
一、登记现金日记账
二、登记银行存款日记账
三、登记转账日记账
四、登记各种明细分类账
五、处理登账问题
六、实操演练
第三节对账与结账应知应会的4件事
一、手动核对账目
二、利用计算机对账
三、处理账实不符
四、结账
五、实操演练
第四节管理账簿应知应会的4件事
一、更换账簿
二、保管账簿
三、调用旧账
四、销毁账簿
五、实操演练
第五节编写出纳报告应知应会的2件事
一、编制出纳报告单
二、编制银行存款余额调节表
三、实操演练

第五章办理现金业务
第一节现金与印章管理应知应会的3件事
一、保管现金
二、保管空白票据
三、保管印章
四、实操演练
第二节识别假币、点钞与使用保险柜应知应会的4件事
一、识别人民币和处理假币
二、处理损伤人民币
三、点钞
四、使用保险柜
五、实操演练
第三节现金收款应知应会的5件事
一、开具现金收款原始凭证
二、编制现金收款业务记账凭证
三、送存现金
四、登记现金日记账
五、复核现金收款凭证
六、实操演练
第四节现金付款应知应会的5件事
一、编制现金付款记账凭证
二、计算与发放工资
四、预借和报销费用
五、复核现金付款凭证
六、实操演练

第六章办理银行业务
第一节办理银行存款与借款应知应会的4件事
一、开立账户
二、核算银行存款和借款
三、计算银行存款与借款利息
四、登记银行存款日记账
五、实操演练
第二节办理银行结算应知应会的6件事
一、办理银行支票结算
二、办理银行汇票结算
三、办理银行本票结算
四、办理银行汇兑结算
五、办理信用卡结算
六、办理商业汇票结算
七、实操演练

第七章办理外汇结算业务
第一节账户设立与管理应知应会的3件事
一、设立外汇账户
二、管理外汇账户
三、变更外汇账户
四、实操演练
第二节国际结算应知应会的5件事
一、办理汇款结算
二、办理委托收款结算
三、办理信用证结算
四、办理保函结算
五、办理异地托收承付结算
六、实操演练
第三节外汇业务核算应知应会的6件事
一、处理企业买入外币
二、处理企业卖出外币
三、处理企业投入外币资本
四、处理企业接受外币投资
五、处理允许开立外汇现汇账户的外币借款业务
六、处理不允许开立外汇现汇账户的外币借款业务
七、实操演练

第八章整理出纳资料与工作交接
第一节整理出纳资料应知应会的2件事
一、整理和保管出纳资料
二、移交与调阅出纳资料
三、实操演练
第二节工作交接应知应会的2件事
一、做好交接准备
二、移交工作
三、实操演练

Book Abstract

《出纳人员岗位培训手册：出纳人员应知应会的7大工作事项和78个工作小项（实战图解版）》：
4.统一性和灵活性兼顾原则
（1）统一性是指在设置会计科目时，各单位应根据提供会计信息的要求，按照《企业会计准则》，对一些主要会计科目的设置及其核算内容进行统一的规定，以保证会计核算指标在一定范围内综合汇总并分析利用。
（2）灵活性是指在保证提供统一核算指标的前提下，各单位可以根据自身的具体情况和经济管理要求，对统一规定的会计科目做必要的增补、减少或合并。如，统一规定的会计科目未设置“废品损失”和“停工损失”科目，企业如果需要单独核算废品损失和停工损失，则可以增设。
三、会计账户
会计账户和会计科目在本章第一节已经介绍过，它们是两个既相互区别，又相互联系的概念，其联系和区别如下。
（一）联系
会计账户是根据会计科目设置的，会计科目的名称就是会计账户的名称，会计科目规定的核算内容就是会计账户应记录和反映的经济内容。例如，企业基于六大会计要素，可开设资产类账户、负债类账户、所有者权益类账户、成本类账户和损益类账户；还可根据提供指标的详细程度，从需要和科目特点出发，设置总分类账户和明细分类账户，从而便于分类、归集，并具体、详细地核算数据。
……

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