每天30分,学点出纳

**章 近距离接触出纳.............................................................................................001 认识出纳工作.......................................................................................................002 ◎出纳的概述...............................................................................................002 ◎出纳工作的特点.......................................................................................005 ◎出纳的职能...............................................................................................006 ◎出纳与会计的关系...................................................................................008 出纳的日常工作内容...........................................................................................010 ◎货币资金管理...........................................................................................010 ◎往来结算...................................................................................................011 ◎工资核算...................................................................................................013 ◎出纳的日常工作流程...............................................................................013 ◎出纳的账务处理程序...............................................................................016 对出纳人员的要求...............................................................................................021 ◎出纳人员工作的原则...............................................................................021 ◎出纳人员的基本素质...............................................................................023 ◎出纳人员的职业道德...............................................................................025 出纳工作的移交...................................................................................................027 ◎出纳交接要求及内容...............................................................................027 ◎出纳移交阶段程序...................................................................................030 ◎出纳移交工作文书...................................................................................032 ◎出纳交接的注意事项...............................................................................033 第二章 出纳**基础知识..........................................................................................037 会计基础知识.......................................................................................................038 ◎会计要素...................................................................................................038 ◎会计等式...................................................................................................042 ◎会计科目和账户.......................................................................................044 ◎会计的基本假设.......................................................................................048 ◎会计记账方法...........................................................................................051 出纳工作基本功...................................................................................................057 ◎编写出纳报告...........................................................................................057 ◎出纳档案保管...........................................................................................059 ◎保险柜的管理...........................................................................................061 ◎熟练点钞技术...........................................................................................063 ◎人民币的识别...........................................................................................067 ◎文字和数字的书写...................................................................................070 ◎印章的管理...............................................................................................072 第三章 会计凭证和账簿的处理..................................................................................075 会计凭证的处理...................................................................................................076 ◎原始凭证的处理.......................................................................................076 ◎记账凭证的处理.......................................................................................079 ◎会计凭证的保管和传递...........................................................................083 会计账簿的处理...................................................................................................085 ◎账簿的分类和内容...................................................................................085 ◎账簿的启用和登记...................................................................................087 ◎错账的查找及更正...................................................................................093◎账簿的更换及保管...................................................................................100 第四章 现金的管理......................................................................................................103 现金管理制度.......................................................................................................104 ◎现金管理制度...........................................................................................104 ◎库存现金的管理.......................................................................................105 ◎现金收支管理...........................................................................................109 现金的使用与保管...............................................................................................117 ◎现金的提取与送存...................................................................................117 ◎现金的整理...............................................................................................120 ◎备用金的管理...........................................................................................120 ◎有价证券的保管.......................................................................................124 ◎现金的保管...............................................................................................126 现金的清查与错款失款的处理...........................................................................127 ◎现金的清查...............................................................................................127 ◎现金错款的处理.......................................................................................131 第五章 银行存款及结算方式的管理..........................................................................133 银行存款的管理...................................................................................................134 ◎银行存款管理的内容...............................................................................134 ◎银行存款的种类.......................................................................................138 ◎银行存款的清查.......................................................................................139 ◎银行存款余额调节表编制.......................................................................141 银行存款账户的管理...........................................................................................144 ◎银行存款账户管理原则...........................................................................144 ◎银行存款账户的种类...............................................................................145 ◎银行存款账户的变更、迁移、合并和撤销.............................................146 银行结算方式.......................................................................................................148◎支票结算方式...........................................................................................148 ◎银行本票结算方式...................................................................................157 ◎银行汇票结算方式...................................................................................165 ◎商业汇票结算方式...................................................................................173 ◎汇兑结算方式...........................................................................................184 ◎委托收款结算方式...................................................................................188 ◎托收承付结算方式...................................................................................195 ◎信用卡结算方式.......................................................................................204 外汇结算方式.......................................................................................................208 ◎外汇结算的概念.......................................................................................208 ◎外汇账户的管理.......................................................................................214 ◎外汇结算方式...........................................................................................220 第六章 工商、税务的管理.........................................................................................233 工商管理...............................................................................................................234 ◎企业注册...................................................................................................234 ◎公司的合并和分立...................................................................................237 ◎公司的解散和破产清算...........................................................................240 ◎公司资本的变更登记...............................................................................242 税务管理...............................................................................................................244 ◎发票的管理...............................................................................................244 ◎税务登记的管理.......................................................................................253 ◎税款征收的管理.......................................................................................259 社保的管理...........................................................................................................262 ◎社保的概述...............................................................................................262 ◎企业参保的程序.......................................................................................265 ◎企业社会保险变更与注销.......................................................................268 参考文献...............................................................................................................272