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Jingdong book

从零开始学会计（图解版）

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Jingdong book

从零开始学会计（图解版）

Name: 从零开始学会计（图解版）
Brand: Jingdong book
SKU: 3110094151
Price: 17.63 USD
Availability: OutOfStock

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Content Description

《从零开始学会计（图解版）》以企业实际会计操作流程为题材，详细的讲解会计日常工作的各个环节，将会计工作流程分解成若干个连续的知识点，一一介绍给会计初学者。
图例讲解、简单直接、易学易会、轻松上手，一看就明白的专业知识，一学就可用的实战技巧，让你全面上手会计工作。

Author Description

蔡平，具有多年的企业财务管理经验，精通企业会计管理，擅长将准确的职业判断应用于企业的经营发展中。大学毕业后，从会计基层工作做起，迅速获得了会计师职称，在多家制造型企业、商业企业从事过财务管理工作。目前，在“禾跃有限公司”中担任财务经理一职。闲暇时间会出任于各职业培训学校，为会计初学者及会计爱好者进行会计培训，从业实践指导。

Catalogue

第1章职场人生--会计
1.1 会计从业前景分析
1.1.1 会计的初步了解
1.1.2 会计目前的生存状况
1.1.3 怎样成为复合型会计人才
1.2 什么人适合做会计
1.2.1 会计人员必备的素质有哪些
1.2.2 会计人员的任职要求有哪些
1.2.3 什么人不适合做会计
1.3 会计成长的路线图
1.3.1 会计的职业规划
1.3.2 会计的职业资格考试
1.4 部门中的工作伙伴
1.4.1 会计岗位的设置
1.4.2 各岗位的工作内容是什么
1.4.3 会计人员的法律责任
1.5 关于会计认识的误区
1.5.1 会计与出纳的区别
1.5.2 会计和财务的区别
1.5.3 会计不等同记账
1.6 小结

第2章磨刀不误砍柴工--必备的基础知识
2.1 会计的基本概念
2.1.1 会计职能
2.1.2 会计的对象
2.1.3 会计的基本假设
2.1.4 会计信息质量要求
2.2 复式记账
2.2.1 会计要素
2.2.2 会计等式
2.2.3 会计科目
2.2.4 会计的账户
2.2.5 会计的工作流程
2.3 小结

第3章开门头件事--建账
3.1 建账注意事项
3.1.1 企业建账应注意的问题
3.1.2 建账时应取得的资料
3.1.3 会计账簿
3.2 各类账簿的建账原则
3.2.1 总账建账原则
3.2.2 明细账建账原则
3.2.3 日记账的建账原则
3.2.4 备查账的建账原则
3.3 不同行业的建账
3.3.1 工业企业建账
3.3.2 商品流通企业建账
3.3.3 服务企业建账
3.4 应用财务软件应如何建账
3.4.1 数据的收集
3.4.2 初始化工作
3.5 常见差错点拨
3.5.1 盲目建账
3.5.2 新设立企业建账出错
3.5.3 年度更换账簿出错
3.5.4 职工福利费单独建账
3.6 小结

第4章小试身手--编制凭证
4.1 会计凭证的种类及用途
4.1.1 会计凭证的作用
4.1.2 会计凭证的种类
4.2 原始凭证的填制和审核
4.2.1 原始凭证的内容
4.2.2 原始凭证的种类
4.2.3 原始凭证的填制
4.2.4 原始凭证的审核
4.2.5 原始凭证的粘贴
4.2.6 原始凭证处理要点
4.3 记账凭证的填制和审核
4.3.1 记账凭证的内容
4.3.2 记账凭证的种类
4.3.3 记账凭证的填制
4.3.4 记账凭证的审核
4.4 凭证的传递、装订和保管
4.4.1 会计凭证的传递
4.4.2 会计凭证的装订
4.4.3 会计凭证的保管
4.5 常见差错点拨
4.5.1 原始凭证附件张数的正确填写
4.5.2 填制原始凭证常见错误
4.5.3 填制记账凭证常见错误
4.5.4 会计凭证保管不当
4.6 小结

第5章手到擒来--账簿的登记
5.1 会计账簿的登记
5.1.1 会计账簿的意义
5.1.2 账簿登记的要求
5.1.3 日记账的登记
5.1.4 总分类账的登记
5.1.5 明细账的登记
5.1.6 会计账簿的装订
5.2 对账和结账
5.2.1 对账
5.2.2 结账
5.3 调账
5.3.1 产生错账的原因
5.3.2 错账查找的方法
5.3.3 错账的更正方法
5.4 常见差错点拨
5.4.1 会计摘要填写混乱
5.4.2 采用红色墨水记账错误
5.4.3 账簿其他常见错误
5.5 小结

第6章游刃有余--编制报表
6.1 财务报表概述
6.1.1 财务报表的目标和作用
6.1.2 财务报表的组成和分类
6.1.3 财务报表的编制要求和准备
6.2 资产负债表
6.2.1 资产负债表的结构
6.2.2 资产负债表的作用
6.2.3 资产负债表的编制
6.3 利润表
6.3.1 利润表的结构
6.3.2 利润表的作用
6.3.3 利润表的编制
6.4 现金流量表
6.4.1 现金流量表的结构
6.4.2 现金流量表的意义和作用
6.4.3 现金流量表的编制
6.5 其他财务报表
6.5.1 所有者权益增减变动表
6.5.2 财务报表附注
6.5.3 其他常用企业内部报表
6.5.4 会计报表的装订
6.6 常见差错点拨
6.6.1 资产负债表编制错误
6.6.2 利润表编制错误
6.6.3 现金流量表编制错误
6.6.4 财务报表勾稽关系
6.7 小结

第7章完工交验--报税
7.1 企业应纳税的种类
7.1.1 国税应交的税种
7.1.2 地税应交的税种
7.2 发票的管理
7.2.1 发票的领购
7.2.2 发票的填开
7.2.3 发票的管理
7.3 纳税申报这样做
7.3.1 纳税申报前的准备
7.3.2 纳税申报的对象和期限
7.3.3 纳税申报的内容
7.3.4 一般纳税人申报表的具体填列
7.3.5 纳税申报的方法
7.3.6 网上申报的具体操作
7.4 其他涉税事项
7.4.1 如何办理纳税担保
7.4.2 发生纳税争议如何办理
7.4.3 税务代理要怎样操作
7.4.4 工商年检有哪些步骤
7.4.5 如何办理减免税及出口退税
7.4.6 企业往年补亏退税要怎样处理
7.5 常见问题点拨
7.5.1 常见涉税问题解答
7.6 小结

第8章拾遗补漏--企业涉及的其他会计事项
8.1 会计信息系统知识
8.1.1 什么是会计信息系统
8.1.2 会计信息系统和手工会计操作的区别
8.1.3 常用会计软件
8.2 小结

Book Abstract

1.2.1 会计人员必备的素质有哪些
任何一个行业都要求从事人员应具备相应的素质，是否具备相应的工作素质也是各人在自己职业生涯中能否走向成功的主要因素。会计人员也不例外，同样需要具备相应的职业素质和道德要求。
·良好的职业道德：在会计工作中，利益驱动、诚信与否是会计人员经常面临的问题。恪尽职守、遵纪守法、廉洁奉公、爱岗敬业，以实事求是、客观公正的道德准则处理会计事项，不做假账、不畏权势、不被利益所左右，才能成为合格的会计人员、企业的得力干将。
·一定的职业判断能力：前面我们也已经提到了，在实际的会计工作中，不是简单地做题。“用数字说话”的同时需要会计工作者做出准确的职业判断。特别是新会计准则发布之后，更多的不是规定具体的会计处理法，而是给出某些判断的标准或原则，让会计人员做出选择和判断。
·拥有较强的职业责任意识和创新意识：保守秘密、开拓创新是会计人员所应具有的最基本和必要的职业素质。如今经济的快速发展，金融全球化，要求会计人员不仅应具有良好的职业道德和专业技术水平，而且还必须具有责任意识，保守企业商业秘密。因为经济的不断发展，新的事物不断地出现，会计工作者也应与时俱进，不断更新自己的知识，扩大知识面，适应社会的发展。
……

Introduction

会计讲究实践，很多人对会计虽然有基础的理论了解，但是面对实际工作时却往往无从下手，在会计实账操作中会遇到很多的难题。在实际生活中，也很少有企业会把会计工作交给未曾接触会计实践的新手，如何掌握会计工作的实务操作，是很多想从事会计工作，或者想对会计工作有所了解的人非常渴求获得的知识。
企业初始成立时会计应该做什么工作？
如何把企业运营过程中的各项信息进行收集整理，使之对企业的发展起到相应的帮助？
……
鉴于这些问题，笔者依托自身多年的会计工作经验和财务管理经验，向读者奉上此书。
本书针对会计工作实际，注重理论与实践的结合，对会计工作从建账直至报税的全套账务流程进行了全面细致的讲述，利用企业会计业务实例全面展示了各过程的具体操作，希望读者通过对本书的阅读，能进一步提高对会计知识的理解，提升自身实务操作水平。

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Jingdong book

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