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超简单！一看就懂的会计学

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Jingdong book

超简单！一看就懂的会计学

Name: 超简单！一看就懂的会计学
Brand: Jingdong book
SKU: 3110004841
Price: 43.17 USD
Availability: OutOfStock

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超简单！理论结合实战，通过50多个案例演示，帮助读者快速掌握并精通会计知识！
全图解！以图展示文字，通过230多张图片和表格，让读者一看就懂财务内幕、发现财务问题、察觉会计错弊！
《超简单！一看就懂的会计学》共分为12章，具体包括：会计基础，知识盲区；账务处理，掌握流程；看懂编制，五大要素；建立内控系统，防止错弊发生；会计凭证账簿，错弊查账技巧；审查财务报表，严防错弊技巧；进行财产清查，掌握实际财产数额；管好流动资产，提升企业发展动力；管好长期资产，把握企业发展潜力；看懂负债，掌控企业财务风险；看懂净资产，分析企业收益与风险；看懂净利润，提升企业盈利能力。
本书语言简洁、逻辑性强、图片丰富，既适合企业老板、总经理和需要充电的会计从业人员，同时也适合政府部门相关人员和准备创业者使用。

Catalogue

第1章会计基础，知识盲区 1
1.1什么是会计 2
1.2会计的两项基本职能 4
1.3会计核算的四项基本假设 8
1.4会计处理的两种基础 14
1.5会计信息的质量要求 16
1.6六大会计要素 22
1.7会计科目及账户设置 23
1.8综合举例——会计恒等式核算 36
第2章账务处理，掌握流程 39
2.1建账：建立账务体系的方法
及流程 40
2.2记账：会计的记账流程 51
2.3报账：按照规定该如何报账 70
第3章看懂编制，五大要素 79
3.1资产负债表的编制 80
3.2利润表的编制 86
3.3现金流量表的编制 92
3.4所有者权益变动表的编制 100
3.5财务报表附注的编制 105
第4章建立内控系统，防止错弊
发生 123
4.1内部控制系统概述 124
4.2内部控制的发展阶段 125
4.3现代企业内部控制的内容 137
4.4如何建立现代的内部控制系统 141
4.5综合案例——内部控制常用
表单 147
第5章会计凭证账簿，错弊查账
技巧 151
5.1原始凭证会计错弊与查账技巧 152
5.2记账凭证会计错弊与查账技巧 158
5.3会计账簿的检查 164
5.4三种会计账簿的错弊更正法 172
5.5综合案例——错账更正的综合
应用 175
第6章审查财务报表，严防错弊
技巧 179
6.1财务报表审查概述 180
6.2检查财务报表的具体方法 186
6.3检查资产负债表 190
6.4综合案例——审查资产负债表 199
第7章进行财产清查，掌握实际
财产数额 205
7.1财产清查概述 206
7.2财产清查的程序 209
7.3财产清查——实物清查的方法 210
7.4财产清查——货币资金清查的
方法 215
7.5财产清查——存货清查的方法 220
7.6综合案例——存货的清查及清查
结果的处理 223
第8章管好流动资产，提升企业
发展动力 227
8.1流动资产概述 228
8.2货币资金 232
8.3短期投资 242
8.4应收账款 250
8.5存货 263
8.6综合案例——应收账款账龄
分析 269
第9章管好长期资产，把握企业
发展潜力 273
9.1长期资产概述 274
9.2长期投资 276
9.3固定资产 283
9.4无形资产 290
9.5综合案例——核算固定资产
折旧 294
第10章看懂负债，掌控企业
财务风险 297
10.1什么是负债 298
10.2流动负债 300
10.3长期负债 308
10.4应付职工薪酬 314
10.5综合案例——长期负债的核算
管理 318
第11章看懂净资产，分析企业
收益与风险 323
11.1什么是净资产 324
11.2实收资本与资本公积 326
11.3盈余公积 333
11.4未分配利润 337
第12章看懂净利润，提升企业
盈利能力 341
12.1什么是净利润 342
12.2看懂营业利润 346
12.3三大期间费用 350
12.4营业外收支 353
12.5综合案例——三大期间费用 356
12.5.3案例演示——财务费用
计算管理 357

Book Abstract

2.1建账：建立账务体系的方法及流程
账务处理系统是会计信息系统的核心子系统。建立账务处理系统是指根据企业的经营需要，建立一套整体的能够管理企业的财务处理系统，使企业管理者或决策者能够系统地了解企业地经营状况，并做出正确的决策。
2.1.1单位成立时的初始建账程序
任何企业在成立初始都面临着建账问题，即根据企业具体行业要求和将来可能发生的会计业务情况，购置所需要的账簿，然后根据企业日常发生的业务情况和会计处理程序登记账簿。
建账流程分为四项内容，如图2.1所示。
图2.1 建账流程
1. 选择准则
根据企业的规模等选择适用的《企业会计准则》或《企业会计制度》或《小企业会计制度》。
2. 购买账簿
企业成立后建立账务系统，需要购买账簿，一般购买的种类如图2.2所示。
图2.2 购买账簿的种类
3. 科目选择
科目的选择可以参照《会计准则应用指南》中的会计科目，结合自己单位所属行业及企业管理需要，依次从资产类、负债类、所有者权益类、成本类、损益类中选择出应设置的会计科目。
4. 填制账簿
(1) 封面。
封面的具体内容如图2.3所示。
图2.3封皮
(2) 扉页，或使用登记表，明细账中称经管人员一览表。
① 单位或使用者名称，即会计主体名称，与公章内容一致。
② 印鉴，即单位公章。
③ 使用账簿页数，在本年度结束(12月31日)时据实填写。
④ 经管人员，盖相关人员个人名章。另外，记账人员更换时，应在交接记录中填写交接人员姓名、经管及交出时间和监交人员职务、姓名。
⑤ 粘贴印花税票并划双横线，除实收资本、资本公积账簿按万分之五贴花之外，其他账簿均按每本5元贴花。
(3) 总分类账的账户目录。总分类账外形采用订本式，印刷时已事先在每页的左上角或右上角印好页码。但由于所有账户均须在一本总账上体现，故应给每个账户预先留好页码。例如，“库存现金”用第1、2页，“银行存款”用第3、4、5、6页，根据单位的具体情况设置，并要把科目名称及其页次填在账户目录中。
明细分类账由于采用活页式账页，在年底归档前可以增减账页，故不用非常严格地预留账页。
现金或银行存款日记账各自登记在一本上，故不存在预留账页的情况。
(4) 账页(不存在期初余额)。现金和银行存款日记账不用对账页特别设置，一般只设置总账和明细账，具体如图2.4所示。
图2.4 设置账页
特别提醒
单位在没有营业活动之前不存在申报问题。同时，投资者和债权人一般对投资情况及财务状况比较了解。因此，单位在这个时候，不论筹建活动长短，一般不编制财务会计报告。
会计人员可以根据会计凭证编制试算平衡表来进行验证发生额及余额是否平衡。如果借贷不平衡，就可以肯定账户记录出现了差错，应采用一定方法进一步查明原因，并及时予以纠正。
2.1.2原有单位年度开始时的建账程序
实际工作中并不是单位所有的账簿都需要重新建立。单位哪些账簿需要重建或更换，哪些账簿不用重建可以继续使用，存在一定的规律。
1. 年初需要更换新建的账簿
年初需要更换新建的账簿主要有四项，具体如图2.5所示。
图2.5 年初需要更换新建的账簿
重新建账的具体做法如下。
(1) 根据所需购买总账、两本日记账，设置明细账。
(2) 填制账簿内容。
① 封面。
② 扉页，或使用登记表，明细账中称经管人员一览表。
③ 总分类账的账户目录。
④ 账页。
以上程序与企业刚成立是一致的，只是多一步登记期初余额的步骤。在登记时，不必填制记账凭证，为了衔接，直接将上一年该账户的余额抄入新账户所开第一页的首行，也就是直接“过账”。
(Ⅰ) 现金日记账和银行存款日记账。
“日期”栏内，写上“1月1日”或空着，“摘要”栏内写上“上年结转”或“期初余额”或“年初余额”字样，将现金实有数或上年末银行存款账面数填在“余额”栏内。
(Ⅱ) 非损益类总账和明细账。
只是比日记账多一项余额方向的列示，即在余额列前要表明“借”或“贷”字。
2. 跨年可以继续使用的账簿
有些明细账可以继续使用，例如，财产物资明细账和债权、债务明细账等，由于材料等财产物资的品种、规格繁多，债权债务单位也较多，如果更换新账，重抄一遍的工作量相当大，因此，可以跨年度使用，不必每年更换一次。固定资产卡片等卡片式账簿及各种备查账簿也都可以跨年度连续使用。
……

Introduction

写作驱动
会计知识非常贫乏，如何扫盲？财务管理非常混乱，如何控制？错弊时有发生，如何规范？资产流失严重，如何掌控？负债愈发沉重，如何防范？利润逐渐下降，如何提升？经营企业的秘诀到底在哪儿？如何通过会计账簿上的数字，让您透析一家公司的盈利亏损、发展前景？
本书将一一为您剖析！本书最大的特点是通过50多个案例演示、230多张通俗易懂的逻辑图表，让你一看就懂，从菜鸟成为会计达人！
本书特色
本书主要有以下四个方面的特色。
(1)从零开始，容易入门的会计新手渐进教程。
书中内容完全从零开始，照顾新手读者，从最基础的会计知识开始学起，通过大量的、系统的知识学习，帮助读者轻松入门。
(2)实战性强，在大量的实战演练中渐渐精通。
书中特别安排了50多个实战案例演示，将会计知识与实际应用案例相结合，帮助读者在实战中提高，精通会计学。
(3)全程图解，将枯燥的知识图解化，使读者一看就懂。
书中通过230多张图表图解，直观、生动、丰富地对各会计知识进行细致的讲解，读者可以一学就会，边学边用。
(4)内容精辟，将最常用且最有用的知识精确汇集。
书中安排了12章会计专题、260多个使用最频繁的精华知识点，进行了充分、深入的讲解，让读者能通过一本书精通财务会计知识。
作者售后
本书由李四华编著，参与编写的还有谭贤、柏松、秦英豪、罗磊、苏高、罗林、刘嫔、宋金梅、曾杰、罗权、周旭阳、袁淑敏、谭俊杰、徐茜、杨端阳、谭中阳等人，在此表示感谢。由于作者知识水平有限，书中难免有错误和疏漏之处，恳请广大读者批评、指正。
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Jingdong book

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