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Jingdong book

高级会计师为你讲解实用的会计知识：跟妈妈学会计（实习篇）

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Jingdong book

高级会计师为你讲解实用的会计知识：跟妈妈学会计（实习篇）

Name: 高级会计师为你讲解实用的会计知识：跟妈妈学会计（实习篇）
Brand: Jingdong book
SKU: 3110052281
Price: 26.21 USD
Availability: OutOfStock

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Content Description

阳艺学完会计基础后，随妈妈来到工作岗位实习，体验工作氛围，观察日常事务。在财务部，妈妈拿出记账凭证、明细账、总账、财务报表，边让她看边讲解，先学看账务，后动手实践，使她系统掌握会计的全套业务。
王秀霞编著的《跟妈妈学会计（实习篇）》注重工作实际，可用于会计应届生的实习指导。

Catalogue

第一章走进企业
第一节企业情况
一、经营范围
二、内外部门
第二节会计工作
一、会计要素
二、会计科目
三、账务流程
四、日常业务
五、工作职责
第二章学看业务
第一节账务流程
一、建立账簿
二、初始业务
三、登记账簿
四、结转利润
五、汇总记账
六、对账结账
七、编制报表
第二节月初业务
一、发放工资
二、交社保费
三、缴纳税费
第三节日常业务
一、存货采购
二、存货发出
三、费用报销
四、成本核算
五、销售业务
六、往来结算
七、无形资产
第四节常见税种
一、增值税金
二、营业税金
三、消费税金
四、附加税费
五、所得税费
六、其他税金
第五节我和小薇
第六节月末业务
一、确认工资
二、计提税费
三、计提折旧
四、结转成本
五、结转利润
第七节年末业务
一、财产清查
二、年末计税
三、利润分配
四、年终结账
五、汇算清缴
第三章动手实践
第一节填写凭证
一、填制支票
二、填制单据
三、填开发票
四、编制表格
第二节看票填证
一、提取现金
二、报销费用
三、购买存货
四、销售业务
五、结算工资
六、计提折旧
第三节凭证存档
一、粘贴票据
二、装订凭证
三、凭证存档
本章习题答案

Book Abstract

（二）外部机构
财务部门不仅要与企业的内部机构有沟通，还要与外部的相关部门打交道。
1．税务部门
会计每个月都要与税务部门接触，购买发票、申报纳税、手工认证等，虽然有些企业可以在网上报税，但有税务上的事情还要与税务部门联系。税务人员掌握着企业收支和利润的信息，如果税负过低，他们就会主动登门。
2．工商部门
企业从成立那天起，营业执照的所有变动都要经过工商部门审批，每年还要到那里进行营业执照的年检，哪里不对路了就给你亮红灯，通常情况还是放行的。
3．金融机构
金融机构包括企业的开户银行和上级银行机关。现在的银行是为企业服务的，因为你不高兴了可以转到别的银行开户，它们就赚不到钱了，所以银行对企业很友好，有贷款业务的企业，每年要到人民银行进行贷款卡的年检。
4．财政部门
财政部门对国企的监管作用更大一些，每年要检查财经纪律。有需要政府扶持的企业，要定期向其提供财务报表。对私营企业监管的不多，但是会计每年的继续教育归会计部门管理。
5．统计部门
统计部门是统计各类经济指标的，很多企业都要向当地的统计部门上报统计报表，一般是按月或者按季度填报。
6．监管部门
不同行业会有不同的“许可证”，这些“许可证”由不同的办证机关发放。比如建筑业有建委发的《资质证书》，工业有质检部门发放的《生产许可证》，经营食品的要有《食品流通许可证》，等等。这些发证机关也是企业的监管部门。
此外，国企还有自己的主管部门，也要接受它们的管理。
……

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