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Jingdong book

王秀霞作品：跟妈妈学会计（咨询篇）

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Jingdong book

王秀霞作品：跟妈妈学会计（咨询篇）

Name: 王秀霞作品：跟妈妈学会计（咨询篇）
Brand: Jingdong book
SKU: 3110032161
Price: 27.15 USD
Availability: OutOfStock

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Content Description

妈妈在会计培训学校当老师，每天解答学生们的无数个“为什么”。
阳艺每天跟着妈妈去上课，她把课堂上的内容记录下来——从企业成立的那天开始，有整月的业务，也有年末的账务，还有相关的税务知识，共解答了工作中常见的数百个问题。有些是理论知识的讲解，更多的是实际问题的解答，让阳艺开阔了眼界，增长了见识。
《王秀霞作品：跟妈妈学会计（咨询篇）》适合缺乏工作经验和缺少职场经历的会计新人。

Author Description

王秀霞，高级会计师，在多种行业做过会计工作，曾在会计学校任教。2008年出版了国内第一本有故事情节、有人物、按业务流程讲解实账的会计书《跟妈妈学会计》，因为通俗、实用、有趣，很受初学者喜欢，《中国会计报》为此做了专题报道，此书也成为“2010年度全行业优秀畅销品种”。

Catalogue

第一章企业成立
第一节专业准备
一、基础常识
二、会计准则
三、工作内容
四、账务流程
五、准备用具
第二节建立账簿
一、手工建账
二、电算建账
三、账簿关系
第三节初始业务
一、投入资金
二、开办费用
三、初始账务

第二章月初账务
第一节申报纳税
一、纳税种类
二、纳税身份
三、纳税时间
四、纳税程序
五、纳税账务
第二节发放工资
一、发放时间
二、工资账务
三、个税计提

第三章日常账务
第一节费用支出
一、费用种类
二、费用账务
第二节营业收入
一、收入范围
二、视同销售
三、收入账务
第三节取得存货
一、存货内容
二、核算方法
三、存货账务
四、存货盘点
第四节结算往来
一、往来内容
二、环账准备
三、往来账务
第五节固定资产
一、确认资产
二、资产账簿
三、资产账务
……
第四章月末账务
第五章年末账务

Book Abstract

你先查一下本期损益类科目有没有不正常的情况发生，比如贷记收入后来因退货等情况你用借方冲减了，同时结转的成本又做了反方向的分录。最有可能发生的业务是收利息，看看你是否记在“财务费用”的贷方了。然后再看看你按照哪个金额填列的，我估计你是按总账上的发生额或者按本月合计金额填列的。比如，一个月当中，收入本应该记在贷方，可是偏偏有退货的，你就在借方冲减了。其实这没有问题，可是当你依据常识按贷方发生额填列“主营业务收入”的时候，问题就来了，推算下去的“净利润”一定会错，而且错的金额一定是那笔借方金额。如果你按“主营业务收入”总账的贷方合计数填列，也是不对的，不信你试试。
因此，最有把握的方法是，冲减时使用原方向的“一”号，冲减时就在本方向内减少，这样就可以直接按发生额填列了，也不会出现差额。这是我的经验总结。尤其是在电算下报表，软件是自动完成的，它不会给你分析填列，更应该这样处理。
【学生问】企业刚开业，本月没有收入，只是用注册资金买了一辆车，还有几笔费用，资产负债表和利润表要怎么填呢？
【妈妈答】会计报表是根据会计账填列的，会计账是根据记账凭证汇总后记的，记账凭证是记录经济业务的。这是账务程序的倒序，你说的那几笔业务要按账务的正序处理，这样你就知道该怎么填表了。
收到投资时借记“银行存款”，贷记“实收资本”；买的车借记“同定资产”，贷记“银行存款”；费用借记“管理费用”，贷记“银行存款”或者“库存现金”；然后结转费用借记“本年利润”，贷记“管理费用”。
在资产负债表里，左边资产的“货币资金”栏填“银行存款”和“库存现金”的余额，“固定资产原价”填上车的金额，因为当月不计提折旧，没有累计折旧。右边注册资金的金额填在“实收资本”栏，“未分配利润”就是办理执照等费用金额，也就是结转的“管理费用”发生额。再把数据落到各自的合计栏里，最后“资产合计”等于“负债和所有者权益合计”，这张表就编制完了。
因为是新开业的，没有“期初余额”，所有的数据都是“期末余额”。
在利润表里，因为没有收入，把“管理费用”填上，推算下来的“利润总额”和“净利润”是负数，在金额前边加“一”号表示，这个金额与资产负债表里的“未分配利润”金额是相等的。这张表也编制完了。
利润表里没有“上年金额”，所有的数据都填在“本期金额”栏。
……

Introduction

问：为什么学的和做的会有距离？
问：为什么企业喜欢有经验的会计？
问：为什么到了岗位总觉得云里雾里？
问：为什么工作中常有意想不到的难题？
问：为什么理论知识解决不了实际的问题？
问：为什么有问题到网上查网友意见不统一？
无数个为什么，都到这本书里找答案吧。
这之前我已经写了几本会计书，有读者反映，看了我的书，很多模棱两可的问题弄清楚了。可能因为我是会计出身，写的东西贴近工作实际；可能因为我讲的都是大白话，看文字比较容易理解；也可能因为我是按工作顺序讲的，让你操作起来上手更快。
比如资产损失的核算，我是这样写的：存货盘亏，借记“管理费用”科目，固定资产盘亏，借记“营业外支出”；因为人祸造成的损失借记“管理费用”科目，因为天灾造成的损失，借记“营业外支出”科目。而执行《小企业会计准则》的小企业，不管三七二十一，统统借记“营业外支出”科目。类似这样的归纳，你会很容易记住。
当会计的应该知道，目前针对企业有两个“会计准则”。财政部要求，大中型企业执行《企业会计准则》；小企业执行《小企业会计准则》，以前执行的《小企业会计制度》已宣布作废。
两个会计准则大同小异，在核算上繁简程序不同，个别科目名称不同，我在这本书里都做了对比。
在实际工作中，大小企业的很多账务处理是一样的。例如，企业成立后的建账、月初的税金缴纳、月末工资的分配以及利润的结转、年末的汇算清缴等，都是共通的。
学会计不能零散地学，要融会贯通。看惯了按会计要素讲的教材，再看这本书，相信你会有收获。
这本书，我继续走实用路线，仍然按时间顺序、按工作程序往前走，有些问题你可能以前遇到过，有些问题也许以后会遇到，这本书里的问题虽然没有面面俱到，但我尽可能把最常见的难题讲到。
好了，翻过这页，看看后面有没有你的困惑。

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