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Jingdong book

牛角包一样的会计

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牛角包一样的会计

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Editer Recommend

“四大”审计师的独门烘烤。
堪称史上较好看的会计入门。
漫画与文字相映成趣,让人捧腹之余轻松理解会计专业知识,寓教于乐。
又香又酥又软的牛角面包,又晕又闷又难的财务知识,两者有何神秘关系?且看小熊倾心料理。

Content Description

《牛角包一样的会计》以熊妈妈的小面包店为载体,用通俗易懂、轻松幽默的语言,把经营企业必须掌握的会计知识娓娓道来,使人受益匪浅。对企业管理者而言,突出的管理才能中不能不包括相关的会计知识。即使开一间街头小店,也要对自己的会计明细了然于心:明白自己的资产和负债,了解利润表和现金流量表的秘密,懂得存货是如何影响利润的。只有做到心中有数,才知道怎样赚钱。
Author Description

马津,管理学及英美文学学位,英国特许公认会计师协会会员。
现为一家英国管理咨询公司北京办公室合伙人,拥有超过10年的管理咨询行业经验,专长为内部审计服务、风险管理服务及萨班斯法案遵循支持性服务。
毕业后加入德勤会计事务所,随后作为内部审计师服务于一家跨国公司。专职从事风险管理及内部控制服务。曾服务于毕马威会计师事务所多年,任职于风险咨询管理部,为超过10家的跨国公司提供风险管理、内部控制的提升及内部审计服务。
作为一家国际职业培训机构的兼职讲师,为超过100家的企业提供内训服务及公开课服务。主要提供的培训服务包括:非财务管理人员的财务课程,中国税的筹划课程及流程再造与内部控制的提升课程。
Catalogue

楔子:会计和牛角包的关系
登场人物介绍
故事发生地点
第一章 熊妈妈的账本和小熊的第一课
第一节 熊妈妈开店
第二节 熊妈妈的账本
第三节 小熊的第一课——权责发生还是收付实现?
第二章 熊妈妈靠什么打天下——面包店的资产和负债
第一节 资产负债表是怎么变出来的?
第二节 什么样的资产才是固定资产?
第三节 面包店里的存货
第四节 待摊费用和预提费用是一对龙凤胎
第五节 其他应收和其他应付是两个筐,什么都能往里装
第六节 负债其实挺简单
第七节 资产负债表的草稿
第三章 怎么开店才能赚钱
第一节 质量好的店才是生意好的店
第二节 直接成本/间接成本与VCD的关系
第三节 熊妈妈的底牌
第四节 拿什么贡献你,我的边际——边际贡献的介绍
第五节 固定成本如何影响熊妈妈的心情
练习1:直线法与双倍余额递减法——一般折旧与加速折旧的区别
第六节 盈亏平衡点是让人心理平衡的销售点
第四章 利润表的奥秘
第一节 利润表就是收入、成本和利润的三方博弈
第二节 整理后的利润表
第三节 资产负债表和利润表到底是什么关系?
第四节 如何才能拥有一张好看的利润表?——小熊的生意经
第五章 现金流量表的秘密
第六章 存货是怎么影响利润的
第一节 滚来滚去的存货
练习2:存货的计价方法——先进先出法
第二节 存货是如何影响利润的?
第三节 补全存货的资产负债表
不算尾巴的尾巴
Book Abstract

第一章 熊妈妈的账本和小熊的第一课
第一节 熊妈妈开店
熊妈妈最近一段时间的行踪很神秘。
对小熊而言,熊妈妈每天的生活是这样的:很早便起床去公园打太极拳,虽然学习的招式都很唬人,动不动就一百八十几式的,但是基本上也就是个架势,没有什么技击的功效。熊妈妈也从没把自己当成武林中人,如果连续爬六七层楼,也一样会满面通红,气喘吁吁,和一般的老太太无不同。午饭之后熊妈妈一般都会待在家里,如果不午睡。那就是认真地在网上打麻将。小熊有一次回家看望父母,为了在网上买东西,在熊妈妈的电脑上安装了一个淘宝旺旺,一时间忘了卸载。后来小熊常常在工作的时候看到自己的电脑提示自己的淘宝旺旺在另一台电脑上登录了,此时小熊就知道熊妈妈正在网上打麻将。小熊从没和妈妈提起过这件事,独自享受着这个小秘密的乐趣。虽然相隔数百里,小熊也像能看到妈妈一样。
不过,最近小熊总也看不到熊妈妈上网打游戏,下午打电话回家,家里也常常没人接。小熊本来也不主张妈妈总是在家待着,退了休的人一定要有一个圈子,哪怕圈子再小。如果有可能,还可以多几个圈子,这样一来,自己活在不同圈子的交集,生活才不至于寂寞和无趣。比如熊妈妈所在的小区里就有这么一帮固定的大叔,他们总是在风和日丽的天气里紧紧围成一团。从外面看过去,你很难想象这么多的人其实是在下一盘棋,而会怀疑他们在围观一场交通事故。古人云观棋不语真君子,但这些大叔全都心宽得很,一点儿也不在乎做小人,纷纷面红耳赤地给当局者支招,有的性子急,还忍不住动手,不怕成为小人中的小人。小熊每次走过这个圈子都十分同情被重重包围的棋手。觉得在这样恶劣的环境下赢棋确实需要强大的心理素质和物我两忘的定力,不过后来小熊也觉得只要这些人乐在其中,那么这也是一个可爱的圈子。
周末的时候小熊回到熊市,熊爸爸照例出门应酬,熊妈妈一如既往地做了很多菜等着小熊,还帮小熊温了小小的一壶酒。小熊在同事眼里是个认真、勤奋、稍微有点强势的审计师,可是回到家里马上现出原形,变身为又馋又懒的小孩子,理直气壮地享受妈妈的宠爱。
熊妈妈等小熊吃势稍缓,一边笑眯眯地给小熊夹了一筷子菜,一边和颜悦色地说:“儿子啊,妈妈想和你商量件事。”
熊妈妈想和小熊商量的事情可不像她的笑容那么简单与轻松。原来熊妈妈在休闲之余,忽然有了光阴易逝、韶华不再的伤感,觉得自己还年轻,不能如此心安理得地度过晚年。经过长时间的思考,她决定在自己的小区里开一间小小的面包店,就算不挣钱,也可以让自己的生活更加充实和愉快。
小熊听到这个消息倒是没觉得很意外,只是有点佩服妈妈可以不动声色地做出一个这么重大的决定。小熊刚刚踏入职场的时候常常轻易地被同事们看穿了心思,几年来在“城府不深”这四个字上不知道吃了多少亏。这样清澈见底的人生观本来源于熊妈妈的言传身教,没想到这几年小熊不在身边,熊妈妈也变得老谋深算起来。
小熊是个孝顺的孩子。曾国藩说:“事亲以媚字为要。”就是说,无论爸爸妈妈说什么,做孩子的要是孝顺,就应该曲意逢迎,连连称好。小熊虽然做不到这么肉麻的境界,但是也觉得妈妈的这个想法代表一种积极向上的人生观,做儿女的应该支持,所以欣然点点头。
熊妈妈说:“你读书多一些,不如帮我给面包店起个名字。要好听好记一点的,我这个小店的主要客户都是咱们小区的邻居,我想要那种亲切上口、难以忘怀的。”于是,小熊绞尽脑汁地替面包店起了一个好名字,叫做“酥园”。看着这个名字,小熊心里不由得生出几分得意,觉得这个名字完全符合妈妈的要求,又上口又好记。小熊还和妈妈憧憬,等“酥园”做大了,熊妈妈可以在旁边的高级小区再开一间连锁店,店名一并奉送,叫“酥庭”。大家看到“酥园”和“酥庭”,就能联想到香喷喷、热乎乎的烤面包。
娘儿俩在为好名字高兴之余,忽然想到一个问题,就是这个面包店要卖什么样的面包。妈妈说,首先她要卖蛋糕。因为她听太极拳队的姐妹们说卖蛋糕挣钱。这样的信息渠道让小熊着实为“酥园”的未来捏了一把汗。其次还要卖切片面包和牛角面包,熊妈妈笑眯眯地说:“你从小就喜欢吃牛角面包,所以妈妈也卖牛角面包。”这样的战略规划又让小熊出了一身汗,脑子里浮现出一幅画面:面包店里有成百上千个卖不出去的牛角面包,可怜的小熊蹲在店内一角,熊妈妈在旁边亲切地鼓励道:“多吃多吃,你不吃也得扔!”
不过小熊是个乐观的好青年,他还是决定积极地看待这件事情并且支持妈妈的决定。但他还想问问妈妈为什么要卖切片吐司。妈妈很沉着地回答:“因为这个做起来简单啊。”小熊想了想,觉得实在无话可说,只好转身走掉了。
第二节熊妈妈的账本
几天之后,小熊的公司接了一个很大的项目。虽然小熊有个合伙人的头衔,在客户面前可以冒充高层领导,但是小公司也有小公司的规矩,关上门来官兵平等,遇到大项目时,上至合伙人下到小朋友,统统都要下现场。没想到此一去虽未经年,却也数月。这几个月以来,小熊偶尔和妈妈通个电话,也大多都是夜半时分,虽然小熊已经倦意无边,但是妈妈传达的消息还是常常让小熊精神一振,“面包店的店址选好了”,“面包店在装修”,“店员也选好了”……说到店员的招聘,小熊曾经不辞劳苦地和妈妈交流了一个多小时。在小熊看来,面包店的店员就算不能做到聪明漂亮,也一定要目光明亮,勤快干净。
对于这两点小熊全都无法到场把关,只好自己在心里另外设定了两个标准,电话里帮妈妈面试,最终总算找了两个头脑还算清楚的小妹。
在面包店装修之余,熊妈妈还报名参加了一个面点师的培训班。这个小熊最放心,妈妈在烹饪方面是百年一见的天才。什么难做的饭菜,只要小熊可以把内容和味道准确地说出来,妈妈都可以自己琢磨着做出来。小熊一直固执地认为,凡是与艺术相关的领域,天分的作用一定要大于努力。当然不是说有天分就可以不努力,而是说,如果有天分,再加一点努力,成就一定了不起。妈妈的天赋没的说,不过努力这方面有些令人遗憾,所以只能成为一个做饭好吃的普通老太太。
等小熊从西南边陲凯旋的时候,已经是6月初了。当小熊风尘仆仆地走进小区。遥遥地看到小区里奶黄色外墙的“酥园”面包店时,特别地开心。他自己创业多年,当然知道起家之时的甘苦风霜,看到明亮的店堂。闻到扑鼻的香味,他当然知道妈妈付出了什么样的努力,所以格外为妈妈高兴。娘儿俩相见亲热攀谈不再赘述,开业1个月以来的故事、新闻、体会、感想也得让妈妈一点儿一点儿地和儿子交代。
小熊学财务出身,自然最关心生意的状况,妈妈闻此一问,面露得意之色地拿出一个小本,找来老花镜。要和小熊交代一下“酥园”的经营状况。小熊远远打量了一下妈妈的记账本,封面很熟悉,好像是自己小学毕业时同学相赠的礼物。那个年代,小朋友之间流行互赠塑料封皮的笔记本,上面还要抄几句歪诗让自己的礼物更加恶俗。小熊看到这个本,突然想起在里面题字的那位老兄和其歪歪扭扭的赠言,不由面露微笑。
小熊很快看完了妈妈的账本,抬起头来的时候正好迎上妈妈紧张期待的目光。于是小熊轻轻地咳了咳——这是在公司养成的习惯,小熊为人温和,有的时候准备批评哪位倒霉的员工,也会这样咳一咳以掩饰一下心里的不好意思。
“记得很不错啊,条理很清楚,字写得也好。”这是小熊从洋人那里学到的与人相处之道,不管对方做得如何,先肯定其优点和长处。熟悉小熊的同仁们都知道,这些毫不吝啬地夸奖之后一定会有一个让人尴尬的转折。“不过我有三个问题想问问您。第一个问题:您的这三种产品哪一种是最赚钱的,哪一种是赔钱的?第二个问题:我看到了每种产品的售价,您能不能告诉我,您定价的基础是什么?第三个问题:从您的账面上看,截止到目前,面包店应该是赔钱的,但是赔了多少钱呢?”
熊妈妈想了想,很坦白地说:“第二个问题勉强可以回答,就是每一种产品的定价都参考了当地超市或者大一点儿的面包店的价格,并在这个参考价的基础上进行了适当降价,从而让自己的价格更有竞争力,这就是自己产品价格形成的过程。”
Introduction

在我大一的时候,修会计学基础。课本是一位教授自己编写的,简装,蓝色的封皮上面就印了5个字——会计学基础。
记得有次考试我没有背习题集。而只是刻苦攻读那本“大蓝书”,却怎么也没有搞明白费用应该是借增贷减还是借减贷增,结果只得到72分。
大二结束的时候,我选了注册会计师这个专业来读。每次上中级财务会计课的时候,我的书包中必装那本蓝色的《会计学基础》,以便随时查阅。
考完会计师资格出来,听到同一个考场其他专业的同学喃喃地骂道:“真不知道会计都讲的是什么,学会计的人简直都是非人类。”
即使是同样学这个专业的同学。我也常常听到他们抱怨说:“会计就是要把一切简单的事情弄复杂。”
在很长一段时间里,我都疑惑自己是不是上错船了。

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Brand Jingdong book
Brand Origin China

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Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

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Jingdong book

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About the brand

Jingdong book