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Jingdong book

一学就会:会计表单

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一学就会:会计表单

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Content Description

在努力工作的同时你是否发现自己视野不够广阔;是否明了自己工作处于会计流程中的哪一个环节;是否觉得虽然对手头工作比较熟悉,但对于其他岗位则知之甚少;是否期望提升自己但又不知如何着手……
如果你有上述疑惑,那么,孙蕾蕾、吴怀镛编写的这本《会计表单一学就会》就是为您量身打造的书。本书图文并茂,力求深入浅出地向你展现会计工作的全部流程。
Author Description

孙蕾蕾,女,山东人,本科就读于山东大学经济学院,硕士就读于中央财经大学中国公共财政与政策研究院,主攻方向为税收与工业成本。2007年于某大型仪器工业企业担任成本核算负责人、成本会计,目前就职于烟台大学文经学院会计系,主要研究方向为成本会计。

吴怀镛,男,汉族,1964年生,四川蓬溪人。高级会计师、国际注册管理咨询师(CMC),中国石油大学(北京)管理学硕士,长期从事会计核算、成本核算、资金核算等财务核算与管理工作,对企业内控制度和预算管理有较深的研究。曾在大港油田、渤海钻探工程公司担任财务资产部科长、副处长、处长等职,亲自主持财务核算及管理工作。期间曾获得大港油田《推行目标成本管理实行成本一票否决》局级科研一等奖;大港油田《会计集中核算及中油财务管理信息系统(V6.0)推广应用》局级新技术推广一等奖等多项科研奖项。现任昆仑信托有限责任公司副总裁,分管金融理财中心,负责高净值客户财富管理工作。
Catalogue

第一章 上帝偏爱有准备的头脑——会计职业展望与规划
第一节 理想的彼岸——会计的职业展望
一、会计职业前景
二、会计职业的成功途径
第二节 预则立,不预则废——职业规划
一、会计人员如何实现自己的职业发展
二、会计人员应具备的基本素质
三、各个会计职称的基本条件与基本职责
四、如何编制会计人员的职业规划表

第二章 会计工作流程及岗位设置
第一节 会计工作流程
第二节 在其位,谋其政——会计岗位设置
一、设置会计工作岗位的原则
二、怎样设置会计岗位
三、各个会计岗位的具体职责

第三章 制单——会计凭证
第一节 凭证透析——会计凭证的概念及种类
一、会计凭证的概念
二、会计凭证的种类
三、会计凭证的书写要求
第二节 最初的证据——原始凭证的编制和审核
一、什么是原始凭证
二、原始凭证的类别
三、原始凭证的填制内容
四、原始凭证的填制要求
五、原始凭证的审核
六、几种常用原始凭证的填制
第三节 聚焦制单——记账凭证的填制与审核
一、记账凭证的概念
二、记账凭证的种类
三、记账凭证的填制要求
四、记账凭证的审核
第四节 会计凭证的传递、装订和保管
一、会计凭证的传递
二、会计凭证的装订
三、会计凭证的保管

第四章 会计账簿怎么填?——记账
第一节 会计账簿的概念及种类
一、会计账簿的概念
二、会计账簿的种类
第二节 日记账的设置与登记
一、普通日记账
二、特种日记账
第三节 分类账簿的设置与登记
一、总分类账簿
二、明细分类账簿
三、总分类账与明细分类账的平行登记
第四节 了解规则——登记及更改账簿的规则
一、登记账簿的规则
二、错账的更正规则
第五节 发现差错之旅——对账、查账与结账
一、对账
二、查账
三、结账
四、调账

第五章 企业经营“晴雨表”——会计报表
第一节 会计报表概述
一、会计报表的概念
二、会计报表的分类
三、会计报表的编制要求
第二节 资产负债表
一、资产负债表概述
二、资产负债表的格式
三、资产负债表的编制
第三节 利润表
一、利润表的概念、作用及内容
二、利润表的格式
三、利润表的编制
第四节 现金流量表
一、现金流量表的相关概念
二、现金流量表的格式
三、现金流量表的编制
第五节 所有者权益变动表
一、所有者权益变动表的概念
二、所有者权益变动表的格式
三、所有者权益变动表的编制
第六节 附注及说明书
一、会计报表附注的编写
二、财务情况说明书的编写
三、财务会计报告分析
第七节 报表实战演练
一、资料
二、根据上述资料编制会计分录
三、编制资产负债表
四、编制年度利润表
五、编制年度现金流量表

第六章 纳税知识知多少?——报税
第一节 企业应纳税的种类
第二节 税务登记、纳税申报及征收
一、税务登记
二、纳税申报
三、税款征收
四、纳税人的权利、义务和责任
第三节 小小发票不可忽视
一、发票的种类和使用范围
二、发票的领购
三、发票填开的操作要点
四、发票的保管
五、违反发票管理的行为及处罚

第七章 会计实务处理汇集
第一节 款项和有价证券的收付
一、现金和银行存款
二、交易性金融资产
第二节 财产物资的收发、增减和使用
一、原材料
二、库存商品
三、固定资产
第三节 债权、债务的发生和结算
一、应收及预付款项
二、应付账款
三、应付职工薪酬
四、应交税费
五、借款
第四节 资本的增减
一、接受投资
二、实收资本的减少
第五节 收入、成本和费用
一、收入
二、成本
三、期间费用
四、营业外收支
第六节 财务成果的计算
一、利润
二、所得税费用
三、利润分配

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Brand Jingdong book
Brand Origin China

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