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Jingdong book

企业会计岗位实务

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Jingdong book

企业会计岗位实务

Name: 企业会计岗位实务
Brand: Jingdong book
SKU: 3110022711
Price: 23.96 USD
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《企业会计岗位实务》是依据现行的企业会计准则以及有关的会计、税法规定，按照企业会计岗位设置及岗位职责的要求，以会计职业活动为导向，系统地介绍了出纳、往来款项核算、存货核算等会计岗位的相关知识和技能，将会计基本理论知识与会计岗位实务内容相互融合，重实务，重操作。
《企业会计岗位实务》语言简洁易懂、内容丰富、主辅分明、案例翔实、图表丰富，具有较强的实用性和可操作性。既可作为中职学校会计专业学生的专业学习教材使用，也可作为企业会计新手学习会计的基本理论知识、掌握企业会计实操技能的理想参考书。

Catalogue

项目一出纳岗位实务
模块一出纳岗位的基本知识
学习任务(一) 认识出纳岗位
学习任务(二) 熟悉现金管理的有关规定
模块二出纳岗位基本操作
学习任务(一) 掌握现金结算业务的核算
学习任务(二) 掌握银行结算业务的核算
学习任务(三) 正确填写和妥善保管各种票据
学习任务(四) 掌握点钞技能及假币与虚假票据的识别方法
小结
思考与实训
案例分析

项目二往来款项核算岗位实务
模块一应收及预付账款核算实务
学习任务(一) 掌握应收账款的核算
学习任务(二) 掌握应收票据的核算
学习任务(三) 掌握预付账款的核算
学习任务(四) 了解其他应收款的核算
模块二应付及预收账款核算实务
学习任务(一) 掌握应付账款的核算
学习任务(二) 掌握应付票据的核算
学习任务(三) 掌握预收账款的核算
学习任务(四) 掌握应交税费的核算
学习任务(五) 了解其他应付款的核算
小结
思考与实训
案例分析

项目三职工薪酬核算岗位实务
模块一职工薪酬的基本知识
学习任务(一) 熟记职工薪酬的范围
学习任务(二) 学会计算职工工资及编制工资结算表
模块二职工薪酬核算岗位实务
学习任务(一) 掌握工资发放和分配的核算
学习任务(二) 掌握职工福利费的核算
学习任务(三) 掌握社会保险费和住房公积金的核算
学习任务(四) 掌握工会经费和职工教育经费的核算
学习任务(五) 了解非货币性福利的核算
小结
思考与实训
案例分析

项目四存货核算岗位实务
模块一存货的基本知识
学习任务(一) 了解存货的性质和内容
学习任务(二) 掌握存货成本的确定方法
模块二原材料核算实务
学习任务(一) 掌握原材料按实际成本计价的核算
学习任务(二) 掌握材料按计划成本计价的核算
学习任务(三) 了解材料明细分类核算的方法
模块三库存商品核算实务
学习任务(一) 了解库存商品的核算内容
学习任务(二) 了解库存商品的核算方法
模块四其他存货核算实务
学习任务(一) 掌握包装物的核算
学习任务(二) 掌握低值易耗品的核算
学习任务(三) 掌握委托加工物资的核算
模块五存货清查及期末计价核算实务
学习任务(一) 了解存货清查的核算方法
学习任务(二) 了解存货期末计价的方法
小结
思考与实训
案例分析

项目五固定资产及其他资产核算岗位实务
模块一固定资产核算岗位实务
学习任务(一) 了解固定资产的基本知识
学习任务(二) 掌握固定资产取得的核算
学习任务(三) 掌握固定资产的折旧方法
学习任务(四) 了解固定资产的后续支出
学习任务(五) 掌握固定资产处置的核算
学习任务(六) 掌握固定资产清查的核算
学习任务(七) 了解固定资产减值的核算
学习任务(八) 了解固定资产的明细分类核算
模块二无形资产核算实务
学习任务(一) 了解无形资产的基本知识
学习任务(二) 掌握无形资产的核算
模块三其他资产核算实务
学习任务(一) 了解其他资产的内容
学习任务(二) 掌握长期待摊费用的核算
小结
思考与实训
案例分析

项目六资金核算岗位实务
模块一资金筹集核算实务
学习任务(一) 熟悉企业筹资的方式
学习任务(二) 掌握投资者投入资本的核算
学习任务(三) 了解资本公积的核算
学习任务(四) 掌握借入款项的核算
学习任务(五) 掌握应付债券的核算
模块二投资核算实务
学习任务(一) 熟悉投资的基本知识
学习任务(二) 掌握投资业务的核算
小结
思考与实训
案例分析

项目七收入、费用和利润核算岗位实务
模块一收入核算实务
学习任务(一) 认识企业的收入
学习任务(二) 掌握收入的核算
模块二费用核算实务
学习任务(一) 认识费用
学习任务(二) 掌握费用的核算
模块三利润核算实务
学习任务(一) 认识企业的利润
学习任务(二) 掌握企业利润形成的核算
学习任务(三) 掌握利润分配的核算
小结
思考与实训
案例分析

项目八总账报表岗位实务
模块一财务报表的基本知识
学习任务(一) 理解编制财务报表的意义
学习任务(二) 熟悉财务报表的组成和分类
学习任务(三) 掌握财务报表的编制要求
模块二资产负债表
学习任务(一) 了解资产负债表的基本知识
学习任务(二) 掌握资产负债表的编制方法
模块三利润表
学习任务(一) 了解利润表的结构
学习任务(二) 掌握利润表的编制方法
模块四现金流量表
学习任务(一) 了解现金流量表的基本知识
学习任务(二) 掌握现金流量表主要项目的填列方法
模块五财务报表分析
学习任务(一) 了解财务报表分析的基本知识
学习任务(二) 熟悉财务报表分析的方法
学习任务(三) 掌握主要财务分析指标的计算方法
学习任务(四) 了解财务分析报告的内容
小结
思考与实训
案例分析
项目九综合实训

Book Abstract

（2）办理银行结算业务工作，如进账、转账、汇款等。
（3）填制和审核有关原始凭证，如填写支票、发票，审核报销凭证等。
（4）登记现金和银行存款日记账，进行账实核对、账账核对。
（5）保管库存现金和各种有价证券。
（6）保管有关印章、空白收据和空白重要凭证，如支票、汇款单等。问题三出纳岗位有哪些职责？
（1）严格按照国家现金管理制度和银行结算制度的规定，办理现金收支和银行结算业务。出纳人员应严格遵守现金开支范围，非现金结算范围不得用现金收付；遵守库存现金限额，超限额的现金按规定及时送存银行。现金管理要做到日清日结。
（2）根据会计制度的规定，必须根据负责人批准的审核无误的原始凭证办理现金和银行存款收付业务，再据以编制收付款凭证，做到付款有授权，收款有依据，避免错收错付。
（3）根据收付款凭证，逐笔登记现金和银行存款日记账。现金日记账余额要与库存现金逐日核对，如有差错，应立即报告会计主管人员，及时查找原因。银行存款日记账余额要定期与银行对账单核对，对于未达账项应通过编制“银行存款余额调节表”予以调整，如有不符，要及时查明原因。
（4）随时掌握银行存款余额，不得签发空头支票，不得出租、出借银行账户为其他单位办理结算。
（5）保管库存现金和各种有价证券（如国库券、债券、股票等），确保账实相符，不得以白条顶库。

Introduction

会计是企业的一个重要岗位。在规模较大的企业，会计机构通常根据会计核算的基本内容确定会计岗位，如出纳岗位、往来款项核算岗位、职工薪酬核算岗位、存货核算岗位、固定资产及其他资产核算岗位、资金核算岗位、收入费用和利润核算岗位以及总账报表岗位等。会计岗位的设置，可一人一岗，也可一岗多人，或一人多岗，企业应根据业务繁简和人员多少等情况而确定，并实行定期轮换制。
以往的企业财务会计教材都是以会计要素为主线来介绍会计的基本理论和基本方法。本书试图从一个新的角度，即以企业会计岗位为主线、以会计职业活动为导向，系统地介绍企业会计各个岗位的相关知识和技能，将会计理论知识与会计岗位实务内容相互融合，从应知、应会和够用出发，循序渐进、重实务、重操作，突出企业会计职业能力的训练和培养。
为了便于教师组织教学和帮助学生巩固知识、增强动手能力，本书每个项目编有配套的思考和实训题，最后一个项目作为综合实训。另外，为了拓展学生的知识面、增强学生分析问题和解决问题的能力，每个项目还编有案例分析。
本书由广州市商贸职业学校李桂兰、肖英姿、陈笑英三位老师共同编写。其中，李桂兰老师执笔项目二、三、六、七、八，肖英姿老师执笔项目四、五、九，陈笑英老师执笔项目一，最后由李桂兰老师对全书进行了统稿。
在本书编写过程中，尽管我们力争做到结构严谨、适用法律法规准确、业务处理完整，但由于水平有限，难免存在不足，恳请各位同仁和读者批评指正。
本书的出版，得到了中国物资出版社的大力支持和协助，在此深表谢意。

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