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Jingdong book

会计·出纳·做账·纳税岗位实战宝典

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Jingdong book

会计·出纳·做账·纳税岗位实战宝典

Name: 会计·出纳·做账·纳税岗位实战宝典
Brand: Jingdong book
SKU: 3110021611
Price: 35.16 USD
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会计方面的百科全书，财务人员的案头必备
会计实战：建账+凭证管理+账簿管理
出纳实战：银行账户管理+现金管理+银行结算方式
账务处理：筹资核算+生产运营核算+销售核算+利润核算
纳税实战：16类常见税种的计算
枯燥的规范实例化；多元的知识系统化；复杂的规定图表化。
手把手训练，让你从有证书到会干活！

Content Description

这是一本专门针对财务和会计人员的知识手册，从会计、出纳、做账和纳税的4个角度、不同侧面介绍财会从业者必须要掌握的专业知识。全书共分25章，囊括了会计理论基础、凭证和账簿的管理、出纳基本功训练、银行结算管理、现金管理、公司不同阶段的财务处理、财务报表的编制和使用、10多种涉税处理等内容。
本书不仅适合财会人员使用，同时也给小企业的管理者提供了一个途径，让他们理解财务、会计的工作流程和工作手册，为更科学的管理公司打下基础。

Author Description

路玉麟，理学硕士，现任教于渭南师范学院数学与信息科学学院，对财务管理有精深的研究。

郑利霞，资深财税专家，高级会计师、税务咨询师、ACCA会员。20年财税管理工作实战经验，精通各行业财务工作，曾在新加坡华点通集团、航天信息集团、中国公路工程集团、巨人教育集团、华亿工程集团等企业任职，历任财务经理和财务总监等职；兼任多家企业的财务顾问，中华会计网校签约讲师、教育部财税考试专家委员会特聘专家，常年致力于财税人员的实操技能提升工作。

钟英，湖南大学会计学专业本科，会计师。1995年起，先后在电力、安装、服务业从事会计工作，现服务于国内大型通信运营商省级公司计划财务部门。历任会计核算、会计主管等岗位，熟悉会计法规，系统了解财务制度，现主要从事大型国有企业ERP系统主管工作。

Catalogue

第1篇会计基本功篇
第1章会计新手入门
1.1 通过一个故事介绍会计工作
1.2 会计、出纳不是一回事
1.3 会计人员的职责权限和法律责任
1.3.1 会计人员的职责
1.3.2 会计人员的主要权限
1.3.3 会计人员需要了解的法律责任
1.4 会计部门的不同岗位介绍
1.5 与会计相关的会计证书
1.5.1 会计从业资格证书
1.5.2 全国会计专业技术资格考试（职称考试）
1.5.3 中国注册会计师（CPA）
1.6 会计必须掌握的技能
1.7 会计的工作流程
1.7.1 记账凭证账务处理程序
1.7.2 汇总记账凭证账务处理程序
1.7.3 科目汇总表账务处理程序
1.8 会计如何自我升值
第2章从理论+案例理解会计
2.1 会计对象
2.2 会计要素
2.2.1 资产
2.2.2 负债
2.2.3 所有者权益
2.2.4 收入
2.2.5 费用
2.2.6 利润
2.3 会计假设
2.4 会计信息质量要求及会计核算方法
2.4.1 会计信息质量要求
2.4.2 会计核算方法
2.5 复式记账法及借贷平衡
2.5.1 单式记账法
2.5.2 复式记账法
2.5.3 借贷记账法的记录方法
2.5.4 借贷记账法的账户结构
2.5.5 借贷记账法的记账规则以及会计分录
2.5.6 借贷试算平衡
2.6 会计科目及账户
2.6.1 会计科目的分类
2.6.2 常用的会计科目
2.7 实战案例
第3章手把手教你建账
3.1 建账流程图示
3.1.1 新成立的单位建账流程
3.1.2 企业第二年度开始，即年初建账
3.2 企业建账应注意的问题
3.3 建账时应取得的资料
3.4 总账建账原则
3.5 明细账建账原则
3.5.1 三栏式明细分类账账页
3.5.2 数量金额式明细分类账的账页
3.5.3 多栏式明细分类账
3.6 日记账的建账原则
3.6.1 现金日记账
3.6.2 银行存款日记账
3.7 备查账的建账原则
3.8 不同行业的建账
3.8.1 工业企业如何建账
3.8.2 商品流通企业如何建账
3.8.3 服务行业如何建账
3.9 常见的差错点拨
3.10 会计建账技巧
3.10.1 准备账簿
3.10.2 建账方法
3.11 建账实战：中小公司
3.11.1 该公司的相关资料
3.11.2 建账过程
第4章会计凭证的管理
4.1 会计凭证的种类
4.2 会计凭证的作用
4.3 原始凭证
4.3.1 原始凭证的基本内容
4.3.2 原始凭证的种类
4.3.3 原始凭证的填制要求
4.3.4 原始凭证的审核
4.4 记账凭证
4.4.1 记账凭证的基本内容
4.4.2 记账凭证的种类
4.4.3 记账凭证的编制
4.4.4 记账凭证的审核
4.5 会计凭证的传递
4.6 会计凭证的装订
4.7 会计凭证的保管
4.8 凭证管理技巧
4.9 实战案例
第5章会计账簿的管理
……

第2篇出纳业务篇
第3篇财务处理篇

Book Abstract

《会计·出纳·做账·纳税岗位实战宝典》：
对会计凭证的保管，既要做到完整无缺，又要便于翻阅查找。其主要要求有：
（1）会计凭证应当定期装订成册防止散失，具体方法如上所述，不再重复。另外要求装订成册的会计凭证应加贴封条，防止抽换凭证。
（2）各种经济合同、保证金收据等重要原始凭证，应当另外编制目录，单独进行登记保管，并在有关记账凭证和原始凭证上相互注明日期以及编号。
（3）会计凭证不能外借，其他单位如果因特殊原因需要借用会计凭证时，必须经本单位会计机构负责人、会计主管人员批准，可以复制。向外单位提供原始凭证复印件时，应当在专设的登记薄上进行登记，并由提供人员和收取人员共同签名或者盖章。查阅或者复制会计凭证的人员，不得在会计凭证上涂画、拆封和抽换。
（4）如果从外部单位取得的原始凭证丢失，应当由经办人员取得外部单位有效证明文件，加盖公章，证明文件中应当注明丢失的原始凭证编号、内容和金额等，然后需要由本单位负责人同意后才能代作原始凭证。确实无法取得证明的，如车票丢失，则应当由当事人写明详细情况，由经办单位会计机构负责人，会计主管人员和单位负责人批准后，可代作原始凭证。
（5）每年装订完成的会计凭证，在年度终了后，可暂时由会计机构保管一年，期满后，应当由会计机构编制移交清册，移交本单位档案机构进行统一保管；未设立档案机构的，应当在会计机构内部指定专人保管，出纳人员不得兼管会计档案。
（6）移交本单位档案机构保管的会计凭证，原则上应当保持原卷册的封装，也就是保持原封不动。个别需要拆封重新整理的，档案机构应会同会计机构人员和经办人员共同拆封整理，以分清责任。
（7）会计凭证的保管期限。按照目前实施的《会计档案管理办法》规定，原始凭证、记账凭证、汇总记账凭证的保管期限是15年，银行对账单、银行存款余额调节表的保管期限为5年。
（8）会计凭证的销毁。保管期满后的会计凭证，可按照规定程序进行销毁，但是保管期满而有未结清的债权债务原始凭证和涉及其他未了事项的原始凭证，不得销毁，应当单独抽出立卷，保管到未了事项完成时为止。
……

Introduction

会计工作是一项非常繁琐的工作，需要会计人员耐心、细致的进行处理。就企业内部而言，财务部门是企业的核心管理部门，联系着销售、采购、生产、人力资源等业务部门，对企业的整体业务承担着“反映”和“监督”的会计职能，会计工作质量高，就可以很好的为业务部门服务，成为实现企业目标的动力；而如果会计工作质量差，就难以体现会计工作的价值，成为实现企业目标的“阻力”。
就企业与外部单位而言，财务部门是企业财务信息对外披露的窗口，会计人员是制造对外信息的加工者，会计工作质量高，其对外披露的财务信息就较为真实、客观，企业在市场中的价值就较为公允；如果会计工作质量差，对外披露的财务信息就难以保证真实性与客观性，企业的价值就得不到公允的反映。由此可见，财务部门的作用可见一斑，会计人员的重要性也就不言而喻。
写作特点
本书正是对会计人员应掌握的知识与技能，做了详细的阐述和说明，特别适合于初学者，可以带之入门，本书在写作的时候，有如下特点：
内容权威：结合了我国财经法规，相关制度以及出纳人员的实际工作经验，可以说将理论与实务很好的结合在一起，读者可以一目了然的相关规定，以及操作流程。
简单实用：本书介绍了出纳工作中不可缺少的技能讲解，如点钞，数字的规范书写，填写支票，装订账本，识别假钞和发票，处理残币等，非常实用。介绍了一些利用互联网的新工具的使用方法，如怎样使用公司网上银行，使用网上报税软件，网上年检等。
可操作性强：结合实际的操作流程与适当的案例，对于操作中容易遇到，容易忽略的问题做到贴心的解答与提示。
图文并茂：将财经规定中枯燥的专业理论，转化为通俗易懂的讲述，加上大量的实际操作图片，给读者一个更直观清晰的印象，便于理解和实际操作。

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Jingdong book

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