目 錄
第2版前言
二維碼索引
項目一　認(rèn)知會計.................................................................................................................................1
任務(wù)一　認(rèn)知企業(yè)與企業(yè)經(jīng)濟活動 ................................................................................................2
任務(wù)二　認(rèn)知會計的產(chǎn)生與發(fā)展 ....................................................................................................7
任務(wù)三　認(rèn)知會計的概念、特征和對象 ......................................................................................10
任務(wù)四　認(rèn)知會計工作組織與流程 ..............................................................................................14
任務(wù)五　認(rèn)知會計職業(yè)與職業(yè)道德 ..............................................................................................18
項目總結(jié) ..........................................................................................................................................22
項目二　會計基本技能.......................................................................................................................24
任務(wù)一　會計數(shù)字書寫 ..................................................................................................................25
任務(wù)二　點鈔與假鈔識別 ..............................................................................................................30
任務(wù)三　計算器盲打與傳票算 ......................................................................................................42
任務(wù)四　商品收款、掃碼 ..............................................................................................................49
項目總結(jié) ..........................................................................................................................................56
項目三　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
項目總結(jié) ........................................................................................................................................118
項目四　認(rèn)知會計賬戶與會計等式.................................................................................................119
任務(wù)一　認(rèn)知會計對象與會計要素 ............................................................................................120
任務(wù)二　認(rèn)知會計科目與賬戶 ....................................................................................................127
任務(wù)三　認(rèn)知會計等式 ................................................................................................................134
項目總結(jié) ........................................................................................................................................140
項目五　認(rèn)知借貸記賬法.................................................................................................................141
任務(wù)一　認(rèn)知借貸記賬法的特點 ................................................................................................142
任務(wù)二　會計分錄的編制 ............................................................................................................148
任務(wù)三　借貸記賬法在經(jīng)濟業(yè)務(wù)中的應(yīng)用 ................................................................................151
項目總結(jié) ........................................................................................................................................171
項目六　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
項目總結(jié) ........................................................................................................................................188
項目七　認(rèn)知會計賬簿.....................................................................................................................189
任務(wù)一　認(rèn)知會計賬簿 ................................................................................................................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)知會計賬簿的使用規(guī)則 ............................................................................................204
項目總結(jié) ........................................................................................................................................216
項目八　認(rèn)知會計報表.....................................................................................................................217
任務(wù)一　認(rèn)知會計報表的意義和種類 ........................................................................................218
任務(wù)二　認(rèn)知資產(chǎn)負(fù)債表 ............................................................................................................222
任務(wù)三　認(rèn)知利潤表 ....................................................................................................................232
項目總結(jié) ........................................................................................................................................239
項目九　認(rèn)知會計電算化.................................................................................................................241
任務(wù)一　認(rèn)知會計電算化的發(fā)展過程與趨勢 ............................................................................242
任務(wù)二　認(rèn)知會計電算化的基本知識 ........................................................................................244
任務(wù)三　認(rèn)知會計電算化的應(yīng)用與管理 ....................................................................................248
項目總結(jié) ........................................................................................................................................252
項目十　會計檔案管理與會計資料整理.........................................................................................254
任務(wù)一　會計檔案管理 ................................................................................................................255
任務(wù)二　會計資料整理 ................................................................................................................257
項目總結(jié) ........................................................................................................................................259
參考文獻.............................................................................................................................................260