第一章 认识出纳
一、出纳人员的定义····················· 001
二、出纳工作的类型····················· 002
三、出纳工作的特点····················· 002
四、出纳工作的职能及工作内容············ 003
五、出纳工作的原则····················· 005
六、出纳日常具体工作以及工作流程········ 006
七、出纳工作和会计工作的联系与区别······ 008
第二章 出纳必备的业务技能
一、点钞······························ 010
二、识别人民币的真假··················· 013
三、财务书写规范······················· 015
四、印章的使用与管理··················· 018
五、保险柜的使用与管理·················· 022
第三章 出纳必备的会计基础知识
一、原始凭证··························· 023
二、出纳填制的记账凭证·················· 030
三、登账及对账························· 039
四、出纳工作的完整流程及方法············ 054
第四章 出纳核心业务——现金管理和收支业务
一、资金管理模式······················· 057
二、现金管理的基本要求·················· 059
三、现金收入管理······················· 063
四、现金支出管理······················· 067
五、库存现金清查管理··················· 070
六、现金盘亏、盘盈处理·················· 071
第五章 出纳核心业务——银行账户管理
一、银行账户概述······················· 072
二、银行账户开立······················· 075
三、银行账户的变动····················· 081
四、银行询证函························· 082
第六章 出纳核心业务——银行结算业务
一、银行结算概述······················· 086
二、银行票据结算······················· 089
三、银行委托结算······················· 107
四、信用结算··························· 110
五、网上银行··························· 112
第七章 移动支付
一、 微信支付·························· 116
二、支付宝支付························· 118
三、移动支付的风险与注意事项············ 119
第八章 五彩缤纷的出纳实训营
一、实训企业概况······················· 121
二、实操训练··························· 125
三、实操训练相关的票据展示·············· 131
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