会计实操培训教材

rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation The socialization of rear service work has been launched and rapid progress in some places and departments duty consumption monetization of carrier and approach to management has been resolved Third in recent years exploring the monetization of duty consumption has made some progress have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption further Implementing an honest canteen standardize official entertaining management enhancing the telecommunication expense management elimination of County travel and countryside subsidies research village officials capitalization management of corporate spending and so on Finally group 18 session to be held in Beijing from November 9 2013 to 12th 35 years ago blew the third plenary session of the reform and opening up in the spring breeze changed affect the world today 35 years later in the eyes of the nation and the world expect again to reform mark China ushered in the 18 session XI General Secretary pointed out that China s reform has entered a crucial period and the Sham Shui Po District must be based on greater political courage and wisdom lose no time in deepening reform in important fields Dares to crack a hard nut dares to question the Rapids which dares to break the barrier of ideas and dare to benefit cure barriers Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well off Under the five in one the General layout of socialist modernization requirements 18 session of the decision was a five in one and the improvement of overall scheme of reform will promote an integrated and coordinated economic political cultural social and ecological civilization construction of the five reforms and the party s construction in the area of institutional reform The five in one programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well off society the smooth progress of the construction of a well off society and reform the objectives of the programme One holding time and place importance on November 9 2013 to the 18 session of the 12th Beijing since 1978 35 have been 7 plenary session each time on major issues of political and economic life of the country has made important deployment In accordance with PRC political practice often at every session of the CPC Central Committee in a plenary session was held immediately after the party s Congress on the theme personnel discussing election Central s top leaders such as the election of the Standing Committee of the political Bureau through the Central Committee members decisions such as members of the Central Military Commission The second plenary session is held in two sessions before the general election mainly to discuss a new State personnel issues But by the third plenary session each session of the Central Committee of national institutions and personnel problems have been arranged you can concentrate on national development and reforms Previous plenary session is often branded with a central leading collective often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics From the analysis of the process of economic reform in China plenary session 12 session 14 16 plenary session have programmatic meaning respectively marking the four stages of China s economic reform and that the start up phase of reform reform construction phase and perfecting the Socialist market economy framework stage of socialist market economy Previous plenary session topics proposed to the third plenary session of taking class struggle as the key link shifted to socialist modernization 12 session marked the change from rural to urban established with public ownership as the Foundation of a planned commodity economy 13 session at a time when both the old and the new system change governance and rectify the economic order 14 Fair and efficient and authoritative Socialist judicial system safeguard the people s interests Legal authority to uphold the Constitution deepening the reform of administrative law enforcement ensure that the right to exercise judicial power independently and impartially according to law the prosecution perfecting the running mechanism of judicial power improve the system of judicial protection of human rights Plenary session Affairs the right to adhere to the system and let the people authority to let the power run in the Sun is shut up in a cage of the system power policy Decision Science implementation should be constructed strong supervise the running of powerful system improve the system of punishing and preventing corruption promoting political integrity and strive to achieve cadres honest and Government integrity clean politics To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti corruption institutional innovation and institutional protection sound improvement style normal system Plenary session building a socialist culture in China enhancing national cultural soft power must adhere to the orientation of advanced Socialist culture adhere to the development of Socialist culture with Chinese characteristics adhere to the people centred work oriented further deepening reform of culture To improve the cultural management system establish and improve the modern market system and building modern public cultural service system improve the level of culture opening Plenary session achieving development results more equitable benefit of all people we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest and better meet the needs of the people To deepen education reform improve institutional mechanisms for the 会计实操培训教材 第一章 基础原理 一 会计做账大致流程 1 整理各原始凭证 填写单据 差旅费 报销单 2 根据整理的原始凭证填制记账凭证 3 根据记账凭证登记 现金日记账 和 银行日记账 4 根据记账凭证登记 分类明细账 5 根据记账凭证汇总 编制 科目汇总表 6 根据 科目汇总表 登记 总账 7 期末 根据 总账 和 明细账 编制 资产负债表 和 损益表 登记日记账 现金日记账 银行日记账 原始凭证 记账凭证 记账凭证汇总 科目汇总表 登记分类账 明细分类账 总分类账 记账凭证 记账凭证汇总 科目汇总表 登记总账 会计报表 二 会计工作的基础书写 1 阿拉伯数字的标准写法 字体向右倾斜 45 60 度 占行高一半 2 汉字大写数字的标准写法 汉字大写不能简化 3 大写金额的标准写法 金额不到 分 的要写 整 字 金额之间有 零 的要写 零 字 10 19 前加壹字 4 小写金额的标准写法 小写金额一律写到 角分 无 角分 的用 00 或 一 代替 三 原始凭证的审核和报销封面的填写 rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation The socialization of rear service work has been launched and rapid progress in some places and departments duty consumption monetization of carrier and approach to management has been resolved Third in recent years exploring the monetization of duty consumption has made some progress have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption further Implementing an honest canteen standardize official entertaining management enhancing the telecommunication expense management elimination of County travel and countryside subsidies research village officials capitalization management of corporate spending and so on Finally group 18 session to be held in Beijing from November 9 2013 to 12th 35 years ago blew the third plenary session of the reform and opening up in the spring breeze changed affect the world today 35 years later in the eyes of the nation and the world expect again to reform mark China ushered in the 18 session XI General Secretary pointed out that China s reform has entered a crucial period and the Sham Shui Po District must be based on greater political courage and wisdom lose no time in deepening reform in important fields Dares to crack a hard nut dares to question the Rapids which dares to break the barrier of ideas and dare to benefit cure barriers Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well off Under the five in one the General layout of socialist modernization requirements 18 session of the decision was a five in one and the improvement of overall scheme of reform will promote an integrated and coordinated economic political cultural social and ecological civilization construction of the five reforms and the party s construction in the area of institutional reform The five in one programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well off society the smooth progress of the construction of a well off society and reform the objectives of the programme One holding time and place importance on November 9 2013 to the 18 session of the 12th Beijing since 1978 35 have been 7 plenary session each time on major issues of political and economic life of the country has made important deployment In accordance with PRC political practice often at every session of the CPC Central Committee in a plenary session was held immediately after the party s Congress on the theme personnel discussing election Central s top leaders such as the election of the Standing Committee of the political Bureau through the Central Committee members decisions such as members of the Central Military Commission The second plenary session is held in two sessions before the general election mainly to discuss a new State personnel issues But by the third plenary session each session of the Central Committee of national institutions and personnel problems have been arranged you can concentrate on national development and reforms Previous plenary session is often branded with a central leading collective often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics From the analysis of the process of economic reform in China plenary session 12 session 14 16 plenary session have programmatic meaning respectively marking the four stages of China s economic reform and that the start up phase of reform reform construction phase and perfecting the Socialist market economy framework stage of socialist market economy Previous plenary session topics proposed to the third plenary session of taking class struggle as the key link shifted to socialist modernization 12 session marked the change from rural to urban established with public ownership as the Foundation of a planned commodity economy 13 session at a time when both the old and the new system change governance and rectify the economic order 14 Fair and efficient and authoritative Socialist judicial system safeguard the people s interests Legal authority to uphold the Constitution deepening the reform of administrative law enforcement ensure that the right to exercise judicial power independently and impartially according to law the prosecution perfecting the running mechanism of judicial power improve the system of judicial protection of human rights Plenary session Affairs the right to adhere to the system and let the people authority to let the power run in the Sun is shut up in a cage of the system power policy Decision Science implementation should be constructed strong supervise the running of powerful system improve the system of punishing and preventing corruption promoting political integrity and strive to achieve cadres honest and Government integrity clean politics To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti corruption institutional innovation and institutional protection sound improvement style normal system Plenary session building a socialist culture in China enhancing national cultural soft power must adhere to the orientation of advanced Socialist culture adhere to the development of Socialist culture with Chinese characteristics adhere to the people centred work oriented further deepening reform of culture To improve the cultural management system establish and improve the modern market system and building modern public cultural service system improve the level of culture opening Plenary session achieving development results more equitable benefit of all people we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest and better meet the needs of the people To deepen education reform improve institutional mechanisms for the 1 原始凭证的分类 分自制原始凭证和外来原始凭证 如购商品发票是外来凭证 工资表 领料单是自制 凭证 2 审核经济业务是否合理 合法 和内容手续是否符合要求 收据不能作为报销原始凭据 经过涂改后的发 票不能作为报销凭据等 3 对业务合理合法 手续完备的原始凭证必须正确填写 单据报销封面 经领导审批 财务审核无误后方可 报销 需要部门签字的部门也要签字 4 填写要求 开支项目 就是报销内容 附件张数 就是发票等张数的合计 要求大写 报销金额 是发票 的合计金额数 报销部门 是报销人所在部门 签名 是报销人自已 年月日 是报销当日 5 经济业务有多类型的要在说明栏中注明每项业务的具体名称和金额 如 报销招待费和办公费要分别注 明 6 出差报销要填 差旅费报销单 差旅费补贴可进费用 四 常用新会计科目的认识和理解 1 会计六大要素 资产 负债 所有者权益 收入 费用和利润 前三项反映财务状况 后三项反映经营成果 2 常用新会计科目的认识和理解 无会计基础者一定要会 见常用 会计科目表 3 企业费用的主要会计科目有 管理费用 销售费用 财务费用 主营业务成本 营业税金及附加 所 得税费用等 其中 管理费用是企业行政管理部门职工薪酬 物资消耗 办公费用和差旅费用等开支顶目 销售费用 是企业为销售商品和材料所发生的各项费用 包括广告费 运输费 和专设销售机构的人员工 资 业务费 招等费等 财务费用 是企业为筹集生产经营所需要资金等而发生的费用 包括财务利息和 相关的手续费用等 五 账户的基本结构和复式记账的内容 又是复式记账原理 1 账户分为左方和右方 分别为记账符号 借方 和 贷方 两个方向 一方登记增加 另一 方登记减少 资产 成本 费用类账户借方登记增加额 贷方登记减少额 资产类账户的期末余额一般是 在借方 成本 费用类账户期末一般无余款 负债 所有者权益 收入类账户借方登记减少额 贷方登记负债 所有者权益 收入类账户借方登记减少额 贷方登记 增加额 增加额 负债 所有者权益类账户期末一般余额在贷方期末一般余额在贷方 收入类账户期末一般无余额期末一般无余额 2 借方 发生额 账户 会计科目账户 会计科目 贷方 发生额 资产 成本 费用类账户增加资产 成本 费用类账户减少 负债 所有者权益 收入减少负债 所有者权益 收入增加 余额 余额 rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation The socialization of rear service work has been launched and rapid progress in some places and departments duty consumption monetization of carrier and approach to management has been resolved Third in recent years exploring the monetization of duty consumption has made some progress have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption further Implementing an honest canteen standardize official entertaining management enhancing the telecommunication expense management elimination of County travel and countryside subsidies research village officials capitalization management of corporate spending and so on Finally group 18 session to be held in Beijing from November 9 2013 to 12th 35 years ago blew the third plenary session of the reform and opening up in the spring breeze changed affect the world today 35 years later in the eyes of the nation and the world expect again to reform mark China ushered in the 18 session XI General Secretary pointed out that China s reform has entered a crucial period and the Sham Shui Po District must be based on greater political courage and wisdom lose no time in deepening reform in important fields Dares to crack a hard nut dares to question the Rapids which dares to break the barrier of ideas and dare to benefit cure barriers Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well off Under the five in one the General layout of socialist modernization requirements 18 session of the decision was a five in one and the improvement of overall scheme of reform will promote an integrated and coordinated economic political cultural social and ecological civilization construction of the five reforms and the party s construction in the area of institutional reform The five in one programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well off society the smooth progress of the construction of a well off society and reform the objectives of the programme One holding time and place importance on November 9 2013 to the 18 session of the 12th Beijing since 1978 35 have been 7 plenary session each time on major issues of political and economic life of the country has made important deployment In accordance with PRC political practice often at every session of the CPC Central Committee in a plenary session was held immediately after the party s Congress on the theme personnel discussing election Central s top leaders such as the election of the Standing Committee of the political Bureau through the Central Committee members decisions such as members of the Central Military Commission The second plenary session is held in two sessions before the general election mainly to discuss a new State personnel issues But by the third plenary session each session of the Central Committee of national institutions and personnel problems have been arranged you can concentrate on national development and reforms Previous plenary session is often branded with a central leading collective often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics From the analysis of the process of economic reform in China plenary session 12 session 14 16 plenary session have programmatic meaning respectively marking the four stages of China s economic reform and that the start up phase of reform reform construction phase and perfecting the Socialist market economy framework stage of socialist market economy Previous plenary session topics proposed to the third plenary session of taking class struggle as the key link shifted to socialist modernization 12 session marked the change from rural to urban established with public ownership as the Foundation of a planned commodity economy 13 session at a time when both the old and the new system change governance and rectify the economic order 14 Fair and efficient and authoritative Socialist judicial system safeguard the people s interests Legal authority to uphold the Constitution deepening the reform of administrative law enforcement ensure that the right to exercise judicial power independently and impartially according to law the prosecution perfecting the running mechanism of judicial power improve the system of judicial protection of human rights Plenary session Affairs the rig