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Jingdong book

中小企业会计账务实例解读

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Jingdong book

中小企业会计账务实例解读

Name: 中小企业会计账务实例解读
Brand: Jingdong book
SKU: 3110077921
Price: 19.55 USD
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《中小企业会计账务实例解读》以真实资料为基础，按照会计工作的业务流程和操作步骤，详细介绍了中小企业开业筹划、建账、日常业务处理、对账、结账、调账、报表编制、纳税操作等内容。
《中小企业会计账务实例解读》图文并茂，通俗易懂，操作性强，可作为中小企业会计人员培训教材、会计专业学生实训操作用书，也可作为有会计证而无实践经验的人、会计职员、企业老板及其他对会计知识感兴趣的人员学习使用。

Catalogue

第1章开业筹划
1.1 办理开业登记所需资料及程序
1.2 办理法人代码证及税务登记所需资料及程序
1.2.1 办理法人代码证及税务登记
1.2.2 中小企业开业税务登记所需资料

第2章建账
2.1 会计账簿的分类
2.2 建账的基本流程
2.2.1 新成立企业建账流程
2.2.2 企业成立第二年或以后年度建账
2.3 建账时需要注意的问题
2.3.1 口取纸的粘贴
2.3.2 现金日记账和银行存款日记账的填写注意事项
2.3.3 会计账簿登记的基本要求
2.2.4 错账更正方法
2.4 使用财务管理软件建账
2.4.1 注册并登录系统
2.4.2 增加操作员
2.4.3 修改操作员信息
2.4.4 建立账套
2.4.5 修改账套
2.4.6 启用系统
2.4.7 备份账套
2.4.8 恢复账套

第3章日常业务的处理
3.1 会计核算程序
3.2 原始凭证的审核
3.2.1 原始凭证的基本要求
3.2.2 原始凭证的审核内容
3.3 记账凭证的编制
3.3.1 记账凭证的分类
3.3.2 记账凭证的填制要求
3.3.3 记账凭证的装订
3.4 会计档案保管
3.5 实操训练
3.5.1 企业收到投资者投入的货币资金的核算
3.5.2 向银行提取现金的核算
3.5.3 购买固定资产的核算
3.5.4 购买办公用品的核算
3.5.5 购买办公用具的核算
3.5.6 购进商品的核算
3.5.7 出差人员借款的核算
3.5.8 报销出差人员差旅费的核算
3.5.9 办理银行汇票到异地购买汽车的核算
3.5.10 向银行借款的核算
3.5.11 将银行汇票中多余款项退回的核算
3.5.12 购进存货并验收入库的核算
3.5.13 购进存货的核算
3.5.14 销售库存商品的核算
3.5.15 商品含税销售的核算
3.5.16 计提人员工资及福利费的核算
3.5.17 收到各种款项的核算
3.5.18 各项费用支出的核算
3.5.19 月末结转已销商品成本的核算
3.5.20 计提固定资产折旧的核算
3.5.21 拓展训练

第4章月末对账、结账、调账
4.1 对账
4.1.1 对账的概念
4.1.2 对账的主要内容
4.2 科目汇总表账务处理程序
4.2.1 基本内容和特点
4.2.2 编制方法
……

第5章报表编制
第6章纳税操作
附录1 北京市税务登记网上操作
附录2 会计科目参照表

Book Abstract

（1）账簿按其用途不同分为序时账簿、分类账簿和备查账簿
①序时账簿。又称日记账，是按照经济业务发生或完成时间的先后顺序逐日逐笔进行登记的账簿。例如，现金日记账和银行存款日记账就属于序时账簿，是由出纳人员按照经济业务发生的前后顺序逐日逐笔登记的。无论何种企业，都存在货币资金核算问题，库存现金日记账和银行存款日记账是必设的，均应使用订本账。库存现金日记账要求日清月结，余额应与出纳保管的库存现金相符，禁止私设“小金库”。银行存款日记账余额应与银行对账单相符，月初要编制银行存款余额调节表。现金流是企业的核心，是管理者每天都特别关注的财务数据。企业财务人员必须每天及时更新和核对货币资金账目，使管理者决策做到有的放矢。
②分类账簿。按其反映指标的详细程度分为总分类账簿和明细分类账簿。总分类账提供的是总括的会计信息，明细分类账提供的是详细的会计信息。总分类账和明细分类账提供的核算信息是编制会计报表的主要依据，也就是说，会计报表的数据主要来自于分类账簿。
总分类账简称为总账，一般企业只设一本总分类账，外形使用订本账。总账科目的设置可以参照《企业会计准则一应用指南》。会计科目设置见附录2会计科目参照表。
明细分类账简称为明细账，是分户登记某一类经济业务明细情况的账簿，通常是根据二级或明细科目来设置账户的。明细账一般使用活页账，根据不同的科目性质采用不同的栏目。例如，原材料账户是采用多栏式分类账（收、发、存数量金额式）；收入、费用、成本类的账户明细账采用多栏式；债权债务类账户用三栏式。明细账的设置应为企业经营管理服务，例如，一般企业管理者最为关注的是应收账款和存货类账户，因为这两类资产的状况影响着企业的生产和销售能力，制约着企业的发展，应收账款明细账的设置应注重账龄明细分析和坏账准备明细的计提；存货明细账除分别设置原材料、库存商品等明细账外，还要根据存货的库龄、积压毁损程度以及市场行情等，设置相应的存货跌价准备金明细账。
……

Introduction

随着我国改革开放的不断深入和发展，会计人员的需求量也越来越大，会计工作越发显得重要。2007年，我国实施了新的《企业会计准则》、《企业会计制度》，为规范我国的会计行为奠定了基础，推动了会计工作国际化发展的进程。为了满足目前中小企业会计人员学习的需要，本书以中小企业为例讲述了如何进行开业登记处理，并按照会计实操中的流程，一步一步讲解了如何建账、记账，各个会计科目如何填列，如何对账、调账，财务报表如何编制及分析，同时介绍了纳税实务流程。文中内容均以形象真实的图表形式展示，使你一看就懂，一学就会，可以作为在校学生、有会计证而无实践经验的人、会计职员、企业老板及其他对会计知识感兴趣的人的学习资料。本书具有以下主要特色：
1.图文并茂
本书主要以图片、图表的形式对理论知识总结提炼，语言精练，重点突出。
2.理论联系实际
本书以一个企业为例，从原始凭证的审核，到记账凭证的填写，账簿、报表的编制，都是按照真实企业记账流程进行系统的介绍，同时附有模拟训练，达到了理论联系实际的目的。
3.可操作性强
本书以直观形象的图片形式，把手工记账的程序和电算化记账方法都作了详细介绍，让学习者跟着书中的介绍体验实操过程，掌握记账方法和程序，以便适应会计工作的需要。本书将我国的最新会计准则、相关的法律法规与企业的创立、核算工作相结合编著而成。
……

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Jingdong book

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