基礎(chǔ)會(huì)計(jì)

定　價(jià)：￥36.00

作　者：	高珊，盧衛(wèi)寧
出版社：	機(jī)械工業(yè)出版社
叢編項(xiàng)：
標(biāo)　簽：	暫缺

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京東 (￥29.70)

ISBN：	9787111643951	出版時(shí)間：	2020-03-01	包裝：
開(kāi)本：	16開(kāi)	頁(yè)數(shù)：	214	字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　本書(shū)以會(huì)計(jì)核算工作流程為主線，以工作任務(wù)為切入點(diǎn)設(shè)計(jì)教學(xué)項(xiàng)目，把基本理論知識(shí)融入賬務(wù)處理各環(huán)節(jié)的操作中，將知識(shí)、操作融為一體。本書(shū)以2019年4月1日起施行的《財(cái)政部稅務(wù)總局海關(guān)總署關(guān)于深化增值稅改革有關(guān)政策的公告》和2018年6月15日發(fā)布的《關(guān)于修訂印發(fā)2018年度一般企業(yè)財(cái)務(wù)報(bào)表格式的通知》等*新財(cái)稅法規(guī)為依據(jù)編寫(xiě)，力求體現(xiàn)新準(zhǔn)則、新制度、新規(guī)定。合理的案例設(shè)計(jì)和任務(wù)設(shè)計(jì)，使本書(shū)非常適用于采用項(xiàng)目導(dǎo)向、任務(wù)驅(qū)動(dòng)形式的課程模式。全書(shū)分為八個(gè)項(xiàng)目：認(rèn)知會(huì)計(jì)、會(huì)計(jì)科目和賬戶設(shè)置、應(yīng)用借貸記賬法、填制與審核會(huì)計(jì)憑證、登記會(huì)計(jì)賬簿、財(cái)產(chǎn)清查、編制財(cái)務(wù)會(huì)計(jì)報(bào)告和管理會(huì)計(jì)檔案，其中從項(xiàng)目三開(kāi)始選用上海市青川制造有限公司的會(huì)計(jì)工作作為典型工作任務(wù)，并貫穿至終。本書(shū)可作為中等職業(yè)教育財(cái)經(jīng)類專業(yè)教材，也可供廣大財(cái)會(huì)從業(yè)人員上崗培訓(xùn)使用。

作者簡(jiǎn)介

暫缺《基礎(chǔ)會(huì)計(jì)》作者簡(jiǎn)介

圖書(shū)目錄

前言
項(xiàng)目一認(rèn)知會(huì)計(jì) .................................................................................................................................................1
任務(wù)1 認(rèn)知會(huì)計(jì)基礎(chǔ)知識(shí) ...................................................................................................................................1
任務(wù)2 認(rèn)知會(huì)計(jì)職業(yè) ...........................................................................................................................................9
任務(wù)3 認(rèn)知會(huì)計(jì)法律規(guī)范體系 ..........................................................................................................................14
任務(wù)4 確認(rèn)會(huì)計(jì)核算對(duì)象 .................................................................................................................................18
任務(wù)5 認(rèn)知會(huì)計(jì)要素歸屬 .................................................................................................................................21
任務(wù)6 認(rèn)知會(huì)計(jì)等式 .........................................................................................................................................29
項(xiàng)目二會(huì)計(jì)科目和賬戶設(shè)置 .........................................................................................................................35
任務(wù)1 認(rèn)知會(huì)計(jì)科目 .........................................................................................................................................35
任務(wù)2 認(rèn)知會(huì)計(jì)賬戶 .........................................................................................................................................40
任務(wù)3 認(rèn)知復(fù)式記賬原理 .................................................................................................................................45
項(xiàng)目三應(yīng)用借貸記賬法 .................................................................................................................................54
任務(wù)1 核算資金籌集業(yè)務(wù) .................................................................................................................................54
任務(wù)2 核算供應(yīng)過(guò)程業(yè)務(wù) .................................................................................................................................64
任務(wù)3 核算產(chǎn)品生產(chǎn)業(yè)務(wù) .................................................................................................................................84
任務(wù)4 核算產(chǎn)品銷售業(yè)務(wù) .................................................................................................................................92
任務(wù)5 核算財(cái)務(wù)成果形成及分配業(yè)務(wù) ............................................................................................................103
任務(wù)6 核算資金退出業(yè)務(wù) ...............................................................................................................................114
項(xiàng)目四填制與審核會(huì)計(jì)憑證 .......................................................................................................................119
任務(wù)1 填制與審核原始憑證 ............................................................................................................................119
任務(wù)2 填制與審核記賬憑證 ............................................................................................................................127
任務(wù)3 傳遞和保管會(huì)計(jì)憑證 ............................................................................................................................133
項(xiàng)目五登記會(huì)計(jì)賬簿 ....................................................................................................................................138
任務(wù)1 認(rèn)知會(huì)計(jì)賬簿 .......................................................................................................................................138
任務(wù)2 認(rèn)知會(huì)計(jì)賬簿登記方法 ........................................................................................................................143
任務(wù)3 更正錯(cuò)賬 ...............................................................................................................................................155
任務(wù)4 對(duì)賬和結(jié)賬 ..............