目 錄
第2版前言
二維碼索引
項(xiàng)目一　認(rèn)知會(huì)計(jì).................................................................................................................................1
任務(wù)一　認(rèn)知企業(yè)與企業(yè)經(jīng)濟(jì)活動(dòng) ................................................................................................2
任務(wù)二　認(rèn)知會(huì)計(jì)的產(chǎn)生與發(fā)展 ....................................................................................................7
任務(wù)三　認(rèn)知會(huì)計(jì)的概念、特征和對(duì)象 ......................................................................................10
任務(wù)四　認(rèn)知會(huì)計(jì)工作組織與流程 ..............................................................................................14
任務(wù)五　認(rèn)知會(huì)計(jì)職業(yè)與職業(yè)道德 ..............................................................................................18
項(xiàng)目總結(jié) ..........................................................................................................................................22
項(xiàng)目二　會(huì)計(jì)基本技能.......................................................................................................................24
任務(wù)一　會(huì)計(jì)數(shù)字書寫 ..................................................................................................................25
任務(wù)二　點(diǎn)鈔與假鈔識(shí)別 ..............................................................................................................30
任務(wù)三　計(jì)算器盲打與傳票算 ......................................................................................................42
任務(wù)四　商品收款、掃碼 ..............................................................................................................49
項(xiàng)目總結(jié) ..........................................................................................................................................56
項(xiàng)目三　認(rèn)知原始憑證.......................................................................................................................57
任務(wù)一　認(rèn)知原始憑證的基本內(nèi)容與要求 ..................................................................................58
任務(wù)二　銀行結(jié)算憑證的填制與傳遞 ..........................................................................................65
任務(wù)三　商品流通企業(yè)原始憑證的填制與傳遞 ..........................................................................85
任務(wù)四　制造業(yè)原始憑證的填制與傳遞 ......................................................................................96
任務(wù)五　物流服務(wù)業(yè)原始憑證的填制與傳遞 ............................................................................104
任務(wù)六　原始憑證的審核 ............................................................................................................112
項(xiàng)目總結(jié) ........................................................................................................................................118
項(xiàng)目四　認(rèn)知會(huì)計(jì)賬戶與會(huì)計(jì)等式.................................................................................................119
任務(wù)一　認(rèn)知會(huì)計(jì)對(duì)象與會(huì)計(jì)要素 ............................................................................................120
任務(wù)二　認(rèn)知會(huì)計(jì)科目與賬戶 ....................................................................................................127
任務(wù)三　認(rèn)知會(huì)計(jì)等式 ................................................................................................................134
項(xiàng)目總結(jié) ........................................................................................................................................140
項(xiàng)目五　認(rèn)知借貸記賬法.................................................................................................................141
任務(wù)一　認(rèn)知借貸記賬法的特點(diǎn) ................................................................................................142
任務(wù)二　會(huì)計(jì)分錄的編制 ............................................................................................................148
任務(wù)三　借貸記賬法在經(jīng)濟(jì)業(yè)務(wù)中的應(yīng)用 ................................................................................151
項(xiàng)目總結(jié) ........................................................................................................................................171
項(xiàng)目六　認(rèn)知記賬憑證.....................................................................................................................172
任務(wù)一　認(rèn)知記賬憑證的種類、內(nèi)容與意義 ............................................................................173
任務(wù)二　記賬憑證的填制 ............................................................................................................179
任務(wù)三　記賬憑證的審核 ............................................................................................................185
項(xiàng)目總結(jié) ........................................................................................................................................188
項(xiàng)目七　認(rèn)知會(huì)計(jì)賬簿.....................................................................................................................189
任務(wù)一　認(rèn)知會(huì)計(jì)賬簿 ................................................................................................................190
任務(wù)二　日記賬的設(shè)置與登記 ....................................................................................................194
任務(wù)三　分類賬的設(shè)置與登記 ....................................................................................................197
任務(wù)四　認(rèn)知會(huì)計(jì)賬簿的使用規(guī)則 ............................................................................................204
項(xiàng)目總結(jié) ........................................................................................................................................216
項(xiàng)目八　認(rèn)知會(huì)計(jì)報(bào)表.....................................................................................................................217
任務(wù)一　認(rèn)知會(huì)計(jì)報(bào)表的意義和種類 ........................................................................................218
任務(wù)二　認(rèn)知資產(chǎn)負(fù)債表 ............................................................................................................222
任務(wù)三　認(rèn)知利潤(rùn)表 ....................................................................................................................232
項(xiàng)目總結(jié) ........................................................................................................................................239
項(xiàng)目九　認(rèn)知會(huì)計(jì)電算化.................................................................................................................241
任務(wù)一　認(rèn)知會(huì)計(jì)電算化的發(fā)展過程與趨勢(shì) ............................................................................242
任務(wù)二　認(rèn)知會(huì)計(jì)電算化的基本知識(shí) ........................................................................................244
任務(wù)三　認(rèn)知會(huì)計(jì)電算化的應(yīng)用與管理 ....................................................................................248
項(xiàng)目總結(jié) ........................................................................................................................................252
項(xiàng)目十　會(huì)計(jì)檔案管理與會(huì)計(jì)資料整理.........................................................................................254
任務(wù)一　會(huì)計(jì)檔案管理 ................................................................................................................255
任務(wù)二　會(huì)計(jì)資料整理 ................................................................................................................257
項(xiàng)目總結(jié) ........................................................................................................................................259
參考文獻(xiàn).............................................................................................................................................260