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Jingdong book

会计岗位实操大全（会计+出纳+纳税+电算化+财报编制与解读）

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Jingdong book

会计岗位实操大全（会计+出纳+纳税+电算化+财报编制与解读）

Name: 会计岗位实操大全（会计+出纳+纳税+电算化+财报编制与解读）
Brand: Jingdong book
SKU: 3110012561
Price: 42.15 USD
Availability: OutOfStock

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中国会计网、中国会计视野网、会计网联袂推荐！800分钟用友U8和金蝶K3教学免费赠送，100多个会计日常业务实操演练轻松掌握，7大篇38章涵盖所有会计、出纳、纳税工作。

Content Description

会计是企业管理的基础工作，也是企业管理的重中之重，企业所有者和会计必须全面了解会计的工作和内容，这也是本书的目的和知识点。
本书以会计流程为主向，系统地介绍会计实务与实账、出纳实务与实账、纳税实操全过程、会计电算化的具体操作、财务报表的详细解读。这些会计实操流程立足于培养大家从事会计工作所必需的基本知识、操作方法和操作技能。本书内容丰富，语言简洁易懂，案例详尽，图表丰富，具有较高的实用性和可操作性。
本书适合完全不懂会计的会计入门者、有一定工作基础的会计工作者阅读，也适合其他财务相关人士作为日常工作的参考读物。

Author Description

陈金翠，女，经济学硕士，曾在国有大中型企业平顶山煤业集团（平煤集团）从事财务管理工作，任职财务总监。现在河南城建学院任教，管理学副教授职称，主讲《基础会计》《财务会计》《财务管理》《税法》及《审计》等课程。兼职平顶山天安煤业股份有限公司（平煤股份）财务顾问。长期从事财务实务技能和会计职称考试培训，具有丰富的会计实战经验。

Catalogue

第一篇新手快速入门与本书导读
第1章会计、出纳、纳税与财务报表 2
1.1 新手，你知道什么是会计吗 2
1.2 新手，你知道什么是出纳吗 3
1.3 会计和出纳的区别与关系 3
1.4 纳税归谁管 4
1.5 财务报表“做”与“看” 4
1.6 你真的了解会计电算化吗 5
第2章图解本书知识结构与疑点难点指导 6
2.1 图解会计流程与疑难点指导 6
2.2 图解出纳流程与疑难点指导 7
2.3 图解纳税流程与疑难点指导 8
2.4 图解电算化流程与疑难点指导 10
2.5 图解财务报表与疑难点指导 11
第3章新手具体问题提前答 14
3.1 刚考到会计证应该怎么提升自己 14
3.2 现在会计如何找工作 14
3.3 酒店出纳应该做什么 15
3.4 有一定的出纳经验，想转岗做会计，请问要学些什么 15
3.5 新成立公司会计新手做账步骤 16
3.6 发放工资会计分录怎么做 16
3.7 有报销时出纳都需要做什么呢 17
3.8 小工厂新手会计账务不平怎么办 17
3.9 会计做账流程及必备知识 18
第二篇会计实务与实账案例详解
第4章新手快速掌握会计必知概念 20
4.1 轻松理解会计的概念 20
4.1.1 会计的概念与经济意义 20
4.1.2 会计的职能——核算与监督 21
4.1.3 会计工作的特点 21
4.1.4 会计职业的前景 22
4.1.5 会计工作的法律法规 22
4.2 轻松理解会计组织机构 24
4.2.1 会计机构的设置原则 24
4.2.2 会计机构的组织形式 25
4.2.3 会计机构的岗位设置 25
4.3 会计人员的基本要求及责任 28
4.3.1 会计人员的基本要求 28
4.3.2 会计人员的证书 28
4.3.3 会计人员的法律责任 30
4.4 轻松理解会计的四大基本假设 31
4.4.1 会计主体 31
4.4.2 持续经营 31
4.4.3 会计分期 32
4.4.4 货币计量 32
4.5 轻松理解六大会计要素 32
4.5.1 资产 32
4.5.2 负债 33
4.5.3 所有者权益 34
4.5.4 收入 34
4.5.5 费用 34
4.5.6 利润 35
4.6 轻松理解会计核算的原则 35
4.6.1 可靠性原则 35
4.6.2 相关性原则 36
4.6.3 可理解性原则 36
4.6.4 可比性原则 36
4.6.5 实质重于形式原则 36
4.6.6 重要性原则 36
4.6.7 谨慎性原则 37
4.6.8 及时性原则 37
4.7 轻松理解基本会计科目 37
4.8 轻松理解复式记账法 40
4.8.1 借贷记账法的特点 41
4.8.2 “借”与“贷”的含义 41
4.9 轻松理解会计等式 41
4.9.1 会计等式的形式 41
4.9.2 会计等式的意义 42
第5章一步一步填制会计凭证 45
5.1 分清原始凭证的分类 45
5.1.1 按照来源分类 45
5.1.2 按照填制方法分类 46
5.2 分清记账凭证的分类 47
5.2.1 按适用的经济业务分类 47
5.2.2 按包括的会计科目是否单一分类 49
5.3 实战原始凭证的填制与审核 49
5.3.1 原始凭证的填制 49
5.3.2 原始凭证的审核 50
5.4 实战记账凭证的填制与审核 50
5.4.1 记账凭证的填制 51
5.4.2 记账凭证填制举例 51
5.4.3 记账凭证的审核 52
第6章轻松管理会计账簿 53
6.1 了解会计账簿的基本内容 53
6.2 分清会计账簿的分类 54
6.2.1 按照账簿性质和用途分类 54
6.2.2 按照账簿外形特征分类 55
6.2.3 按照账簿格式分类 56
6.3 实战会计账簿的登记 57
6.3.1 日记账的登记 57
6.3.2 总分类账和明细账的登记 58
6.4 实例1：银行存款日记账的设置和登记 59
6.5 实例2：管理费用多栏式明细分类账的设置和登记 59
第7章快速看懂对账和结账 61
7.1 期末账项结转一学就会 61
7.1.1 成本结转 61
7.1.2 收入与费用结转 61
7.2 对账一学就会 62
7.2.1 账证核对 62
7.2.2 账实核对 63
7.2.3 账账核对 63
7.3 错账更正不能手软 64
7.3.1 划线更正法 64
7.3.2 红字更正法 64
7.3.3 补充登记法 65
7.4 结账一学就会 66
7.4.1 月结 66
7.4.2 年结 66
第三篇做账：会计的148个业务实操
第8章货币资金实操演练 68
8.1 库存现金的账务处理 68
8.1.1 现金收入的账务处理 68
8.1.2 现金支出的账务处理 69
8.2 银行存款的会计处理 69
8.2.1 收到销售产品的货款 70
8.2.2 收到股东投入的款项 70
8.2.3 收到原材料的款项 70
8.2.4 收到现金与银行存款互转的处理 71
8.2.5 支付银行利息的处理 71
8.3 其他货币资金的处理 71
8.3.1 银行汇票的账务处理 71
8.3.2 银行本票的账务处理 72
8.3.3 信用卡的账务处理 73

Introduction

会计工作烦琐而复杂，其实把这些任务分解开我们就会发现，它们都是很简单的，如填制凭证、制作会计报表等。本书的优点在于全面详尽而细致，我们就是把会计工作分解成一个一个的技术点，并辅以图例，然后一点一滴地去学习会计工作。
学习本书，没做过会计工作也没有关系，没有填制过凭证也没有关系，本书的每一个步骤都有清楚的图例指引，并配合相应的文字说明；没去银行办过业务也别慌张，本书把去银行要干什么都指清楚，甚至还把相应单据的样子都用图显示出来，让我们大家尽可能轻松地上手会计工作。
本书将会计工作从性质上分成几大块，分别如下：
会计实务及做账实操；
出纳实务及实例详解；
纳税实操及案例详解；
会计电算化实操演练；
财务报表案例详解。
相信大家在对本书学习完毕之后，可以对会计知识了解得更加全面，能够更好地胜任会计工作，做好企业的财务管家。
本书内容
会计工作涉及的内容很庞杂，本书根据实际流程，分7大篇38章，讲解了会计工作最主要的内容，各篇的内容分配如下。
第一篇新手快速入门与本书导读。包括全书逻辑关系概述、知识结构图及疑难指导、新手问题解答。
第二篇会计实务与实账案例详解。包括会计必知概念、凭证填制、账簿管理、对账结账。
第三篇做账：会计的148个业务实操。包括货币资金实操演练、应收及预付款项实操演练、存货实操演练、固定资产和无形资产实操演练、对外投资实操演练、流动负债和长期负债实操演练、所有者权益实操演练、收入/费用和利润实操演练、外币业务实操演练。
第四篇出纳实务与实账案例详解。包括新手入门须知，管理现金、账簿、账户、银行结算票据。
第五篇纳税实操与案例详解。包括纳税基础知识、各个税种的纳税申报。
第六篇会计电算化篇。包括入门知识了解，总账的账务处理，学会查询账簿、编制财务报表，学会现金管理，学会各项辅助核算。
第七篇财务报表篇。包括会看财务报表、解读三大报表、了解其他财务报表资料，并能够透过财务报表分析企业的风险。
本书的特点
1．以图说操作
本书在讲解时，特别区别以往类似书的讲解脉络，以具体操作为主线，将操作拆分后，再将一些常识概念穿插进去，并附有很多温馨小提示，帮助读者更快更轻松地了解学习，并能够在以后的工作中熟练应用。
2．贴近出纳实战
本书以会计工作的实际需要为第一要务，对会计常见业务介绍格外详尽、全面，比如做账实操，就专门用一篇的内容来详细讲述如何填写分录，从接收到入账的全过程，每个步骤每项操作都有详细的图片说明。
3．更全面更接地气
会计要涉及的技术点很多，大部分图书都没有讲全，本书尽可能地涉及所有的会计工作，甚至包括新单位的税务登记，内容既全面，又贴近我们的会计生活。
适合的读者
无财务基础的普通读者
有一定财务基础的会计工作者
在职的会计人员
企业的经营管理人员
企业的财务相关人员
社会培训学生
关于作者
陈金翠，经济学硕士，曾在国有大中型企业平顶山煤业集团（平煤集团）从事财务管理工作，任职财务总监。现在河南城建学院任教，管理学副教授职称，主讲《基础会计》《财务会计》《财务管理》《税法》及《审计》等课程。兼职平顶山天安煤业股份有限公司（平煤股份）财务顾问。长期从事财务实务技能和会计职称考试培训，具有丰富的会计实战经验。

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Jingdong book

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