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