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