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Jingdong book

图解会计业务

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Jingdong book

图解会计业务

Name: 图解会计业务
Brand: Jingdong book
SKU: 3110098551
Price: 25.40 USD
Availability: OutOfStock

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Editer Recommend

《图解会计业务》作为会计初学者入门的图书具有很强的实际指导意义。《图解会计业务》摒弃传统教科书式的说教，以图表和情景在线的方式结合新会计准则让初识会计的朋友树立强大的全局性会计观。全书内容结构紧凑，脉络清晰，给读者耳目一新的感觉。可以使初学者迅速掌握会计的核心内容，并迅速掌握实际操作的技能。

Content Description

《图解会计业务》用图表与现场模拟的方式将会计从业必须明白的核心知识和技巧直白、简单的给予展示和解析，内容扼要、易学实用。

Author Description

李旭，会计图书作者，中级会计师，天津财经大学毕业，会计学专业，工商管理系学士，中国会计视野博主。多次为各大经济类网站撰写文章并发表。

Catalogue

第1章初识会计业务
1.1会计的具体工作是什么？
1.2只听说过资产负债表，没听过“资产负债观”，啥意思？
1.3为什么要有假设？
1.4六要素都有什么价值？
1.5会计眼中的资产是什么？
1.6负债形成的原因是哪些？
1.7净资产算谁的？
1.8收入还有营业内和营业外之分？
1.9费用的意义如何广泛？
1.10老板到底关心哪个利润指标？

第2章做好准备，开始做账
2.1会计确认方法竟然也有好几种？
2.2计量属性的选择原则
2.3借、贷有什么含义吗？
2.4有借必有贷，借贷必相等是啥秘籍？
2.5收付实现制和权责发生制区别
2.6会计人员到底做什么呢？
2.7账簿对于会计工作有什么重要作用？
2.8种类繁多的账簿名称怎么学？
2.9会计科目为什么是做账的基础？

第3章 “活”力四射的资产--流动资产
3.1货币资金就是银行存款吗？
3.2交易性金融资产是个什么概念？
3.3应收款项包含的范围有多广？
3.4存货概念应该如何理解？
3.5存货通常是怎么取得的呢？
3.6存货应该选择哪种发出计价方法？
3.7存货期末该如何计量？
3.8客户尚未开具发票却不得不付款该咋办？

第4章湖水般平静的非流动资产
4.1看得到的资产都是固定资产吗？
4.2固定资产也会随着岁月衰老吗？
4.3固定资产也会退出历史舞台吗？
4.4投资性房地产和“地主”有啥关系？
4.5无形资产有什么价值？
4.6无形资产如何摊销？
4.7长期股权投资的概念是什么？
4.8长期股权投资两种计量方法如何选择？
4.9可供出售金融资产如何进行账务处理？
4.10持有至到期投资是个什么概念？

第5章背点负债未尝不可
5.1应付账款是否有必要存在？
5.2预先收来的账款意味着什么？
5.3职工薪酬包括哪些范围？
5.4应交税费是如何形成的？
5.5应付票据包括哪些内容？
5.6应付债券的价值是什么？
5.7多长时间的借款计入长期借款？
5.8如何界定长期应付款？
5.9“其他应付款”的范围最广泛吗？

第6章公司的实力体现--净资产
6.1所有者权益到底是个多大的概念？
6.2实收资本就是投资者的投入成本吗？
6.3资本公积和实收资本有啥区别？
6.4盈余公积的范围是哪些？
6.5未分配利润余额在借方还是在贷方好？

第7章累积财富创造价值
7.1利润和资产有啥关系？
7.2如何让营业利润增加？
7.3商品销售业务财务做账麻烦吗？
7.4劳务收入该如何确认收入呢？
7.5什么是让渡资产使用权？
7.6计算营业利润时“一税三费”是什么？
7.7营业外发生收支如何进行账务处理？
7.8净利润与利润总额差在哪里？
7.9财务做账最终对外报出哪些报表？

Book Abstract

每个公司根据自己公司的业务特点会有相应调整，在具体工作中，会计职责需要明确，不能有权责混淆的情况。会计工作最核心的地方并不是工作内容，而是一份责任。所以会计工作者最需要有责任心。

会计工作岗位可以一人一岗、一人多岗，但是出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务账目的登记工作。

第二节：树立强大的资产负债表概念

搜索引擎：只听说过资产负债表，没听过“资产负债观”，啥意思？

情景再现：

图一：

小于：资产负债表是什么东东？

李总会：其实资产负债表是资产负债权益表。一共是三项内容。

图二：

大壮（在财务室）：于会计，在练瑜伽吗？

小于（双手向上伸展，一直脚抬起来。像是在做操）：我在做资产负债表！

大壮：做报表？！

图三：

小于：左伸展是资产，右臂上伸是负债，右下踢腿是权益！

大壮：哈哈，你太搞笑了！又左又右的，到底是啥东东！

图四：

李总会：小于真刻苦，她做的是资产负债表操！哈哈

小于（脸红）：我觉得，这样我就可以把资产负债表牢牢记在心里喽！

在了解资产债务观之前，我们需要将两张报表深深印在我们的脑子里。一个是资产负债表，另一个则是利润表。

……

Introduction

本书作为会计初学者入门的图书具有很强的实际指导意义。全书内容结构紧凑，脉络清晰，给读者耳目一新的感觉。可以使初学者迅速掌握会计的核心内容，并迅速掌握实际操作的技能。

本书摒弃传统教科书式的说教，更具开拓性的让读者接触资产负债观，结合新会计准则让初识会计的朋友树立强大的且具有全局性的会计观。在以往的一些会计书籍中，资产负债表等内容都是放在全书最后，让初学者对前面的内容摸不清头脑，边学边记，同时也陷入一种迷惘：学这些理论、记账方法到底是为什么？

本书的编排对此是一个大胆而具有突破性的尝试，先让读者着眼大局，建立整体架构，进而慢慢对会计的一些细节深入学习，更有利于读者的接纳。

此外本书体力新颖、形式直观、内容实用。延续《图解出纳业务》的风格，将会计学枯燥无味的知识分模块进行图解。从出纳工作开始，我们的小于业务水平也得到了提升，本书也记录了小于从事会计工作后遇到的各种情况，读者可以跟随者于会计所学、所感、所悟，将学会计变为爱会计，将干会计当做一种乐趣，从中找寻知识所带给我们的快乐。

本书在编写过程中参考了大量的文献资料，由于时间仓促，难免有不足之处，恳请朋友们批评指正。

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Jingdong book

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