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会计人员易犯的90个错误

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会计人员易犯的90个错误

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Content Description

《会计人员易犯的90个错误》是会计人员迅速发现会计实操易错点、及时分析并纠正错误的指导工具书。
《会计人员易犯的90个错误》用“情景演示+存在问题+知识链接”的形式,将会计人员10大工作事项,即在凭证/票据处理、会计账簿处理、资产类账务处理、负债及所有者权益类账务处理、成本类账务处理、损益类账务处理、对账/调账/结账、会计报表编制、涉税会计处理、会计交接及档案管理中常见的90个易犯错误,进行直观清晰、深入浅出的讲解,以便会计人员及时纠正、正确掌握会计知识的实际操作。
本书不仅适合刚走上企业会计人员,还适合对会计工作感兴趣的非专业人士,同样也适合咨询师、培训师、高等院校会计专业师生等相关人员阅读和使用。
Author Description

张瀛,会计学、国际经济与贸易双学士学位。有着丰富的出纳、税务等财务一线实操经验。现为安斯财务中心培训师(安斯财务中心,北京弗布克管理咨询有限公司旗下的专业财务内容研发中心,主要从事财务管理、会计实操、审计实战等方向内容研究和培训咨询服务),任财务管理实战研究工作,主要致于企业财务管理实务、会计实操、税务筹划、企业内审等方面的研究。
Catalogue

前言
第1 章会计观念、认识易犯错误
易犯错误1会计就是"记账"
易犯错误2将会计与出纳混淆
易犯错误3"钱""账"不分
易犯错误4会计 = 财务管理
第2 章凭证、票据处理易犯错误
易犯错误5原始凭证书写不规范
易犯错误6原始凭证填制不规范
易犯错误7原始凭证粘贴不规范
易犯错误8原始凭证审核不规范
易犯错误9记账凭证填写不完整
易犯错误10记账凭证填写错误
易犯错误11滥用错误更正方法
易犯错误12企业设置"账外账"
易犯错误13记账凭证审核错误
易犯错误14会计凭证装订有误
易犯错误15会计凭证保管不当
易犯错误16财务支票真伪难辨
第3 章会计账簿处理的易犯错误
易犯错误17新设企业建账错误
易犯错误18老企业年初建账错误
易犯错误19会计摘要填写混乱
易犯错误20忽视建立备查账簿
易犯错误21忽视账户平行登记
易犯错误22会计账簿更换错误
第4 章资产类账务处理易犯错误
易犯错误23利用"白条"顶库
易犯错误24"公款"挪作他用
易犯错误25"备用金"使用不当
易犯错误26支票误作其他货币资金
易犯错误27现金盈余与短缺处理有误
易犯错误28与外币相关的货币资金核算错误
易犯错误29"坏账损失"处理错误
易犯错误30存货期末计价发生错误
易犯错误31新购原材料成本核算错误
易犯错误32委托加工物资账务处理错误
易犯错误33存货盘盈与盘亏处理错误
易犯错误34持有至到期投资处理错误
易犯错误35长期股权投资核算错误
易犯错误36固定资产价值确认错误
易犯错误37固定资产折旧计算错误
易犯错误38固定资产清理处理不当
易犯错误39非货币性资产交换处理错误
易犯错误40无形资产成本核算错误
易犯错误41无形资产摊销处理错误
第5 章负债及所有者权益类易犯错误
易犯错误42应付职工薪酬核算错误
易犯错误43应付赔款/ 租金处理错误
易犯错误44各项应交税费核算错误
易犯错误45实收资本核算错误
易犯错误46利润分配处理不当
第6 章成本类账务处理易犯错误
易犯错误47生产成本归集核算错误
易犯错误48制造费用归集核算错误
第7 章 损益类账务处理易犯错误
易犯错误49销售退回账务处理错误
易犯错误50销售折让账务处理错误
易犯错误51商业/ 现金折扣划分不清
易犯错误52营业成本核算错误
易犯错误53管理费用核算错误
易犯错误54销售费用核算错误
易犯错误55财务费用核算错误
易犯错误56停工损失核算错误
易犯错误57每股收益核算有误
易犯错误58政府补助利得核算有误
易犯错误59债务重组利得核算有误
第8 章 对账、调账、结账易犯错误
易犯错误60银企对账出错
易犯错误61结账划线错误
易犯错误62结账期限有误
易犯错误63年终结转错误
易犯错误64本期与预收款项分不清
易犯错误65日后事项调账错误
易犯错误66滥用会计变更
第9 章 财务报表编制的易犯错误
易犯错误67往来账款填列错误
易犯错误68会计年报编写错误
易犯错误69或有事项确认错误
易犯错误70资产负债表编制错误
易犯错误71利润表结构及编制错误
易犯错误72现金流量变化处理错误
易犯错误73现金流量表编制错误
易犯错误74财务报表分析方法错误
第10 章 涉税会计处理易犯错误
易犯错误75包装物押金涉税处理错误
易犯错误76纳税申报错误
易犯错误77纳税期限不明确
易犯错误78税款补缴或退还错误
易犯错误79营业税处理不当
易犯错误80消费税处理错误
易犯错误81关税处理错误
易犯错误82土地增值税处理错误
易犯错误83房产税处理错误
易犯错误84印花税处理错误
易犯错误85资源税处理错误
易犯错误86城市维护建设税处理错误
第11 章 会计交接及档案管理易犯错误
易犯错误87会计交接不正确
易犯错误88会计档案不完整
易犯错误89会计档案擅自外借
易犯错误90会计档案擅自销毁
Introduction

“安斯财务人员易犯错误系列”图书是一套帮助企业财务人员快速找出在日常工作事项中的易犯错误,并指导财务人员对易犯错误进行分析及纠正。本系列图书秉持“少理论,多实践”的编写原则与态度,从情景演示、存在问题、知识链接三个层面,对财务人员易犯的错误进行分析总结,旨在培养财务人员的操作
能力,帮助其改正错误,不犯错误。
本书是“安斯财务人员易犯错误系列”图书中的一本,针对企业会计人员在日常10 大工作事项中的易犯错误,进行深入浅出地讲解,并且注重理论与实务的结合。
本书具有以下四大特点。
1.根据最新会计法律法规编写本书以《企业会计准则》为依据,参照财政部颁布的《企业会计基础工作规范》与相关法规,内容充实,结构严谨,具有较强的可读性与可操作性。
2.遵循“少理论、多实践”的编写原则本书对理论性问题不作深入探讨,不介绍高深的学术观点,但对会计常见错误的分析力求详尽,以培养读者的操作力。
3.从10 大工作事项讲解会计工作易犯错误本书以凭证/ 票据处理、会计账簿处理、资产类账务处理、负债及所有者权益类账务处理、成本类账务处理、损益类账务处理、对账/ 调账/ 结账、会计报表编制、涉税会计处理、会计交接及档案管理10 大会计工作事项为主体,针对企业各项会计业务的实际情况以及会计工作中的易犯错误,进行直观清晰、深入浅出地讲解,以便会计人员掌握正确的处理方法、及时纠正。
4.展示90 个易犯错误,提高会计人员的操作能力本书展示了90 个会计人员易犯错误,具有极强的实操性,能够帮助企业会
前言
计人员有效落实工作事项的细化执行规范,从而更好地达到工作目标。在本书的编写过程中,孙立宏、程富建、刘井学、孙宗坤负责资料的收集和整理,罗章秀、贾月负责数字图表的编排工作,李金伏负责编写了本书的第1 章,王兰会负责编写了本书的第2 章,孟明霞负责编写了本书的第3 章,李俊英负责编写了本书的第4 章,么秀杰负责编写了本书的第5 章,康晓虹负责编写了本书的第6 章,孟庆华负责编写了本书的第7 章,史册负责编写了本书的第8 章,王琴负责编写了本书的第9 章,宋君丽负责编写了本书的第10 章,刘姝媛负责编写了本书的第11 章,全书由张瀛统撰定稿。

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