財(cái)務(wù)小課，輕松趣學(xué)出納入門（圖解版）

第一章 夯實(shí)出納與會(huì)計(jì)基本功.................................................................1一、出納在財(cái)會(huì)工作中的位置..............................................................................201 出納的主要工作內(nèi)容與特點(diǎn)........................................................................202 出納的任職基本要求....................................................................................403 出納人員的工作權(quán)限....................................................................................6二、出納也要懂的會(huì)計(jì)知識(shí)...................................................................................704 會(huì)計(jì)六要素...................................................................................................7實(shí)例分析 與出納工作有關(guān)的業(yè)務(wù)能否確認(rèn)會(huì)計(jì)六要素...............................................905 會(huì)計(jì)信息質(zhì)量要求........................................................................................906 出納與會(huì)計(jì)工作的銜接..............................................................................11三、出納離職應(yīng)做好交接工作............................................................................1307 要針對工作內(nèi)容編制移交清冊..................................................................13實(shí)例分析 出納人員編制移交清冊.........................................................................1308 要按規(guī)定辦理交接手續(xù)..............................................................................14第二章 掌握出納工作基本技能...............................................................17一、嚴(yán)格遵循文字與數(shù)字的書寫規(guī)則................................................................1801 工作中文字的書寫規(guī)范..............................................................................1802 數(shù)字填寫清晰明了......................................................................................18二、掌握處理紙幣和硬幣的方法........................................................................2003 熟知紙幣和硬幣的“長相”......................................................................2004 紙幣的“摸、看、聽”識(shí)別法..................................................................2105 輕松學(xué)點(diǎn)鈔步驟與手法..............................................................................2406 區(qū)分疑似假幣和確定假幣的處理方法.......................................................30實(shí)例分析 出納對疑似假幣的處理正確嗎...............................................................3107 正確挑選損傷人民幣..................................................................................31三、打起精神管發(fā)票.............................................................................................3308 常見的發(fā)票格式..........................................................................................3309 網(wǎng)絡(luò)平臺(tái)自行查驗(yàn)發(fā)票真?zhèn)?.....................................................................3810 向稅務(wù)機(jī)關(guān)申請鑒別發(fā)票真?zhèn)?.................................................................40四、巧用保險(xiǎn)柜保資金安全.................................................................................4011 如何才能選用合適的保險(xiǎn)柜......................................................................4012 現(xiàn)金、印章和有價(jià)證券管理......................................................................42第三章 管單據(jù)，做現(xiàn)金收付賬...............................................................43一、牢記現(xiàn)金管理制度.........................................................................................4401 日常工作中現(xiàn)金管理基本規(guī)定..................................................................4402 哪些業(yè)務(wù)才能使用現(xiàn)金..............................................................................4503 放在企業(yè)里的現(xiàn)金有限額規(guī)定..................................................................4704 什么是備用金管理制度..............................................................................47實(shí)例分析 備用金管理制度..................................................................................5005 按月做現(xiàn)金盤查防舞弊..............................................................................51二、收款，錢從哪里來.........................................................................................5206 從銀行提取現(xiàn)金..........................................................................................53實(shí)例分析 出納人員從銀行取現(xiàn)補(bǔ)充庫存現(xiàn)金.........................................................5307 收到現(xiàn)金營業(yè)款..........................................................................................54實(shí)例分析 收到購買方支付的現(xiàn)金價(jià)款并送存銀行...................................................5508 預(yù)收客戶支付的現(xiàn)金貨款..........................................................................56實(shí)例分析 向客戶預(yù)收現(xiàn)金貨款的處理..................................................................5709 收到供應(yīng)商的退款......................................................................................57實(shí)例分析 收到供應(yīng)商以現(xiàn)金形式退還的購貨款......................................................5810 收到賠償款.................................................................................................59實(shí)例分析 收到出納人員支付的賠償款..................................................................5911 收到員工罰款及收回員工借款..................................................................60實(shí)例分析 收到出差員工沒有用完的差旅費(fèi)............................................................6012 變賣無用資產(chǎn)收到現(xiàn)金..............................................................................61實(shí)例分析 賣出無用的原材料后收到現(xiàn)金...............................................................6213 接受現(xiàn)金捐贈(zèng).............................................................................................63實(shí)例分析 公司收到現(xiàn)金捐贈(zèng)的處理......................................................................63三、付款，錢到哪兒去.........................................................................................6414 用現(xiàn)金購買辦公用品..................................................................................64實(shí)例分析 行政部門申請借備用金購買辦公用品......................................................6415 現(xiàn)金支付水電費(fèi)..........................................................................................66實(shí)例分析 出納人員繳納4 月份的水電費(fèi)...............................................................6616 發(fā)放臨時(shí)工資.............................................................................................67實(shí)例分析 出納人員向臨時(shí)工支付工資..................................................................67四、逐日逐筆登記現(xiàn)金日記賬............................................................................68實(shí)例分析 根據(jù)經(jīng)濟(jì)業(yè)務(wù)登記現(xiàn)金日記賬...............................................................69第四章 管賬戶，做銀行存款收付賬.....................................................71一、銀行結(jié)算賬戶與個(gè)人銀行賬戶一樣嗎.......................................................7201 分清銀行結(jié)算賬戶，用錢不混亂..............................................................7202 怎么正確開立銀行結(jié)算賬戶......................................................................7303 如何處理銀行結(jié)算賬戶的變更與撤銷.......................................................7804 出納接收銀行單據(jù)......................................................................................7905 編制銀行存款余額調(diào)節(jié)表，助力會(huì)計(jì)工作...............................................80實(shí)例分析 運(yùn)用銀行存款余額調(diào)節(jié)表來查未達(dá)賬項(xiàng)...................................................81二、收款，銀行轉(zhuǎn)賬更方便.................................................................................8306 將超出限額的庫存現(xiàn)金存入銀行..............................................................83實(shí)例分析 出納將超過限額的庫存現(xiàn)金送存銀行......................................................8307 收到銀行存款利息......................................................................................84實(shí)例分析 出納收到存款利息收入通知要做賬.........................................................8408 銷售產(chǎn)品收到營業(yè)款..................................................................................85實(shí)例分析 銷售產(chǎn)品收到現(xiàn)金貨款.........................................................................8509 銷售材料收到貨款......................................................................................86實(shí)例分析 將不再生產(chǎn)產(chǎn)品的材料對外出售............................................................8710 向客戶預(yù)收貨款..........................................................................................88實(shí)例分析 銷售業(yè)務(wù)預(yù)先收到部分貨款的處理.........................................................8811 收取供應(yīng)商退還的貨款..............................................................................90實(shí)例分析 采購的原材料有嚴(yán)重質(zhì)量問題而收到退款................................................9012 從銀行取得借款..........................................................................................91實(shí)例分析 企業(yè)向銀行借款填制銀行存款收款憑證...................................................92三、付款，銀行轉(zhuǎn)賬更安全.................................................................................9213 購買原材料支付貨款..................................................................................93實(shí)例分析 購買原材料以銀行轉(zhuǎn)賬結(jié)算價(jià)款............................................................9314 向供應(yīng)商預(yù)付貨款......................................................................................94實(shí)例分析 向供應(yīng)商購買原材料以銀行存款支付......................................................9515 繳納稅費(fèi).....................................................................................................96實(shí)例分析 申報(bào)繳納增值稅及附加稅費(fèi)..................................................................9716 支付各種手續(xù)費(fèi)..........................................................................................98實(shí)例分析 向銀行借款時(shí)支付手續(xù)費(fèi)......................................................................9817 償還銀行借款.............................................................................................98實(shí)例分析 歸還銀行短期借款...............................................................................9918 支付借款利息.............................................................................................99實(shí)例分析 公司按季支付借款利息.......................................................................10019 支付社保和醫(yī)保保費(fèi)及住房公積金.........................................................100實(shí)例分析 繳納5 月的社保、醫(yī)保與住房公積金....................................................10120 支付固定資產(chǎn)清理費(fèi)用............................................................................102實(shí)例分析 進(jìn)行固定資產(chǎn)清理發(fā)生相關(guān)費(fèi)用..........................................................10221 發(fā)放現(xiàn)金股利...........................................................................................103實(shí)例分析 企業(yè)向股東發(fā)放現(xiàn)金股利....................................................................103四、逐日逐筆登記銀行存款日記賬..................................................................104實(shí)例分析 根據(jù)經(jīng)濟(jì)業(yè)務(wù)登記銀行存款日記賬.......................................................105第五章 掌握票據(jù)結(jié)算工作要領(lǐng).............................................................107一、關(guān)于票據(jù)的二三事兒...................................................................................10801 哪些人是票據(jù)當(dāng)事人................................................................................10802 關(guān)于票據(jù)的一些行為................................................................................109實(shí)例分析 票據(jù)背書時(shí)要連續(xù).............................................................................11103 怎么會(huì)發(fā)生票據(jù)追索................................................................................11304 企業(yè)喪失票據(jù)怎么補(bǔ)救............................................................................115實(shí)例分析 委托收款剛好在公示催告期間的票據(jù)喪失處理........................................117二、銀行本票與銀行匯票...................................................................................11805 由銀行出票并付款的銀行本票................................................................11806 單位和個(gè)人都可以用的銀行匯票............................................................120三、企業(yè)常用的商業(yè)匯票...................................................................................12207 企業(yè)為主債務(wù)人的商業(yè)承兌匯票............................................................12208 銀行為主債務(wù)人的銀行承兌匯票............................................................123四、支票運(yùn)用規(guī)矩多...........................................................................................12509 掌握支票使用基本規(guī)范............................................................................12510 切忌簽發(fā)空頭支票....................................................................................129五、了解經(jīng)營過程中其他的結(jié)算方式..............................................................12911 銀行卡的使用...........................................................................................13012 網(wǎng)上銀行與匯兌方式................................................................................13113 別混淆委托收款和托收承付....................................................................133第六章 熟知錯(cuò)賬查找與更正方法........................................................135一、對賬，怎么就發(fā)生錯(cuò)賬了呢......................................................................13601 找一找發(fā)生錯(cuò)賬的原因............................................................................13602 認(rèn)識(shí)錯(cuò)賬的常見類型................................................................................137實(shí)例分析 當(dāng)期發(fā)現(xiàn)前期營業(yè)收入未入賬的錯(cuò)賬....................................................13903 學(xué)會(huì)防范錯(cuò)賬的簡單措施........................................................................141二、有錯(cuò)，發(fā)現(xiàn)錯(cuò)賬怎么找到源頭..................................................................14104 除二法找借貸余額不平的錯(cuò)賬................................................................142實(shí)例分析 除二法找引起月末資產(chǎn)負(fù)債表左右合計(jì)數(shù)不相等的錯(cuò)賬...........................14205 除九法找錯(cuò)位賬和數(shù)字顛倒賬................................................................142實(shí)例分析 除九法找出出納將5 000.00 元錯(cuò)記成500.00 元的錯(cuò)賬.........................143實(shí)例分析 除九法找出出納將56 500.00 元錯(cuò)記成55 600.00 元的錯(cuò)賬...................14406 差額法找重記或漏記賬............................................................................146實(shí)例分析 用差額法查找漏記的營業(yè)款................................................................146三、改錯(cuò)，怎么更正錯(cuò)賬才正確......................................................................14607 僅賬簿記錄有誤用畫線更正法................................................................147實(shí)例分析 憑證無誤而賬簿有誤用畫線更正法改錯(cuò).................................................14708 記賬后憑證科目有誤用紅字更正法.........................................................148實(shí)例分析 憑證科目錯(cuò)誤引起的錯(cuò)賬用紅字更正法.................................................14809 記賬后憑證與賬簿中金額多記用紅字更正法.........................................150實(shí)例分析 憑證金額比應(yīng)記金額多記的錯(cuò)賬也用紅字更正法.....................................15010 記賬后憑證與賬簿中金額少記用補(bǔ)充登記法.........................................152實(shí)例分析 憑證金額比應(yīng)記金額少記的錯(cuò)賬用補(bǔ)充登記法........................................152四、結(jié)賬，及時(shí)結(jié)賬不能拖...............................................................................15311 結(jié)賬的兩內(nèi)容 五要點(diǎn)...........................................................................15312 不同時(shí)點(diǎn)的結(jié)賬規(guī)范要牢記....................................................................155第七章 工資及專項(xiàng)扣除的核算與發(fā)放.............................................159一、怎么核算員工的工資...................................................................................16001 日薪制、月薪制和年薪制等計(jì)時(shí)工資.....................................................160實(shí)例分析 采用日薪制核算臨時(shí)工的應(yīng)發(fā)工資.......................................................160實(shí)例分析 月薪制下核算員工應(yīng)發(fā)工資................................................................16102 哪些員工適合采用計(jì)件工資....................................................................164實(shí)例分析 生產(chǎn)工人工資采用計(jì)件工資法核算.......................................................16403 周內(nèi)加班能拿多少工資............................................................................165實(shí)例分析 員工周內(nèi)加班的加班工資核算.............................................................16504 周末加班工資是兩倍................................................................................166實(shí)例分析 員工周末加班應(yīng)得的加班工資核算.......................................................16605 法定節(jié)假日加班得三倍工資....................................................................166實(shí)例分析 員工法定節(jié)假日加班應(yīng)得的加班工資核算..............................................167二、員工社保、醫(yī)保和住房公積金怎么繳.....................................................16706 如何為企業(yè)員工辦理開戶手續(xù)................................................................16707 熟知社保與醫(yī)保的主要內(nèi)容....................................................................16908 明白社保與醫(yī)保的計(jì)繳方法....................................................................171實(shí)例分析 核算員工繳納社保和醫(yī)保的金額..........................................................17209 什么是住房公積金....................................................................................17310 社保與醫(yī)保的賬務(wù)處理............................................................................174實(shí)例分析 對企業(yè)需要繳納社保和醫(yī)保進(jìn)行賬務(wù)處理..............................................175三、編制工資表并發(fā)放工資...............................................................................17611 算好工資的實(shí)發(fā)數(shù)....................................................................................176實(shí)例分析 核算員工的實(shí)發(fā)工資數(shù).......................................................................17612 編制工資明細(xì)表........................................................................................17713 經(jīng)批準(zhǔn)向員工發(fā)放工資............................................................................177實(shí)例分析 向員工發(fā)放工資................................................................................178