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Jingdong book

真账超简单:基本业务

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真账超简单:基本业务

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常见基本业务全面呈现,
业务凭证单据一气呵成。
记账登账制表循序渐进,
会干巧干实干一步到位。

Content Description

《真账超简单:基本业务》克服了会计书籍的枯燥及理论与实践脱节的不足,以《企业会计准则》为依据,以北京鑫顺股份有限公司的业务为基础,按照会计报表的编制流程,从会计实例操作、会计分录的编制、登记明细分类账、登记总分类账、编制报表五个部分进行逐步讲解,力求让大家一上岗就能胜任会计实务工作,为缺少实践经验的学生、小企业老板、财务自学者以及会计从业人员提供了一本可以活学活用的书籍。
《真账超简单:基本业务》克服了会计书籍的枯燥及理论与实践脱节的不足,以《企业会计准则》为依据,以北京鑫顺股份有限公司的业务为基础,按照会计报表的编制流程,从会计实例操作、会计分录的编制、登记明细分类账、登记总分类账、编制报表五个部分进行逐步讲解,力求让大家一上岗就能胜任会计实务工作,为缺少实践经验的学生、小企业老板、财务自学者以及会计从业人员提供了一本可以活学活用的书籍。

Author Description

代义国,中国人民大学会计专业毕业。曾就职于北京中达经实有限公司,河北安居利民工程公司任财务经理,属河北省重点工程。出版图书: 《小企业会计十日通》《小企业出纳十日通》《小企业会计实战步步通》《小企业账务实战步步通》《单位负责怎样看报表》等。

Catalogue

第一章业务资料

一、流动资产

(一)货币资金

(二)交易性金融资产

(三)应收款项

(四)存货

二、非流动资产

(一)可供出售金融资产

(二)持有至到期投资

(三)长期股权投资

(四)投资性房地产

(五)固定资产

(六)无形资产

(七)长期待摊费用

三、流动负债

(一)短期借款

(二)应付票据

(三)应付账款

(四)预收账款

(五)应付职工薪酬

(六)应交税费

(七)应付利息

(八)其他应付款

四、非流动负债

(一)长期借款

(二)应付债券

五、损益及所有者权益

(一)收入

(二)成本

(三)费用

(四)实收资本

(五)资本公积

(六)营业税金及附加

(七)所得税费用

(八)本年利润

(九)盈余公积

(十)利润分配

六、发放股利和结转增值税

(一)发放股利

(二)结转增值税


第二章日常业务会计处理

一、流动资产

(一)货币资金

(二)交易性金融资产

(三)应收款项

(四)存货

……

Introduction

会计是现代经济管理的重要组成部分,是一门强调实践性的学科。要想做好会计这项工作,仅有扎实的理论知识是不够的,更重要的是如何将所学理论恰当地用于实践。事实证明:采用真账实操的方式练习,简单易学,点到即会,能够在短时间内达到所学为所用的目的。
本书克服了会计书籍的枯燥及理论与实践脱节的不足,以《企业会计准则》为依据,以北京鑫顺股份有限公司的业务为基础,按照会计报表的编制流程,从会计实例操作、会计分录的编制、登记明细分类账、登记总分类账、编制报表五个部分进行逐步讲解,力求让大家一上岗就能胜任会计这项工作,为缺少实践经验的学生、小企业老板、财务自学者以及会计从业人员提供了一本可以活学活用的书籍。
本书具有以下特点:
1.以原始凭证反映经济业务,以账簿反映期初余额,而不以惯常的文字形式反映相关信息。这种形式完全符合企业会计工作的实际,更能帮助学生认识企业会计工作的本质。
2.理论知识深度适中,实务操作性强。
3.本书从企业的日常业务资料到编制记账凭证、试算平衡表、会计分录再到登记账簿、编制会计报表依次展开,涉及的经济业务全面、典型、实用,涵盖了一般企业主要的日常经济业务和特殊交易或事项。
4.本书依据最新企业会计准则和相关规范编写。近几年,我国财务、税务及其他财经法律法规处于不断修订和完善中,本书的编写体现了最新政策法规的要求,对实务工作具有很强的指导性。
由于作者水平和时间的限制,书中难免有疏漏和不足之处,恳请读者批评指正。另外,本书中涉及的一些企业名称、银行账号、纳税人识别号等均为虚构,如有雷同,纯属巧合,敬请谅解。

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Brand Jingdong book
Brand Origin China

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Jingdong book