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Jingdong book

金融会计实务

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Jingdong book

金融会计实务

Name: 金融会计实务
Brand: Jingdong book
SKU: 3110015911
Price: 24.83 USD
Availability: OutOfStock

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《金融会计实务》以“好读、实用、操作性强”为编写宗旨和目标，提供立体化的教材资源，具有“精”、“准”、“新”、“活”、“实”5个显著特征。
精：理论部分力求简洁、精练，用结构式描述法替代长篇大论的大段文字描述法，好读、易记，便于理解。
准：准确阐明相关的理论和概念，力求理论体系全面、完整、准确。
新：在案例的选取上，主要采用实际案例，以自编案例、二次开发案例为主，注重选取作者亲身经历或深入研究过的典型案例和学生熟悉的最新案例。
活：采用了大量鲜活的案例，编写手法丰富、鲜活。
实顺应国情、实用、系统，利于读者循序渐进地学习，具有较强的可操作性。

Content Description

《金融会计实务》分4篇共13章，第一篇介绍我国金融机构体系和金融会计的基本核算方法；第二篇主要讲解商业银行业务核算，包括商业银行存款、贷款、结算业务的核算，以及金融机构往来业务和外汇业务的核算；第三篇主要讲解非银行金融机构业务核算，包括保险公司、证券公司、租赁公司业务的核算；第四篇主要讲解金融企业的损益与财务报告，包括所有者权益的核算，收入、成本费用及利润的核算，年度决算与财务会计报告。
《高职高专经管类实践与应用型规划教材：金融会计实务》内容全面、新颖，结构体系合理、重点突出，理论与实际并重。书中插入适当的实例和图表，每章后附有复习与思考，可以帮助读者提高实务操作技能，加深对金融理论知识的理解和掌握。
《高职高专经管类实践与应用型规划教材：金融会计实务》可作为高等职业教育财经类专业尤其是金融类专业的教学用书，也可作为金融从业人员自学和培训的参考用书。

Catalogue

第一篇金融企业及金融会计
第一章金融企业及金融会计概述
第一节我国金融机构体系
一、我国银行业体系
二、保险公司
三、证券公司
四、基金管理公司
五、其他金融企业
第二节金融会计的对象和特点
一、金融会计的概念
二、金融会计的对象
三、金融会计的特点
第三节金融会计的职能与任务
一、金融会计的职能
二、金融会计的任务
第四节金融会计工作的组织与管理
一、机构设置
二、会计制度
三、会计人员
复习与思考

第二章基本核算方法
第一节会计科目
一、会计科目的意义
二、会计科目的分类
三、科目代号与账号
第二节记账方法
一、复式记账法
二、单式记账法
第三节会计凭证
一、会计凭证的意义
二、会计凭证的种类
三、会计凭证的基本要素
四、会计凭证的处理
五、重要空白凭证的管理
第四节会计账簿与账务组织
一、账务组织体系
二、账务处理程序和账务核对
三、记账规则与错账更正
四、账簿的结转与装订
复习与思考

第二篇银行业务核算
第三章存款业务的核算
第一节存款业务概述
一、存款业务的意义
二、存款业务的种类
三、存款业务的核算要求
第二节单位存款
一、单位存款账户的开立与管理
二、单位活期存款
三、单位定期存款
四、单位通知存款
第三节储蓄存款
一、活期储蓄存款
二、定期储蓄存款
三、定活两便储蓄存款
复习与思考

第四章贷款业务的核算
第一节贷款业务概述
一、贷款业务的意义
二、贷款业务的种类
三、贷款业务的核算要求
第二节信用贷款
……
第三篇非银行金融机构
第四篇损益与财务报告
参考文献

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Jingdong book

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