項(xiàng)目 1 會(huì)計(jì)基本理論 ················································································.1
任務(wù) 1 會(huì)計(jì)的概念、職能與目標(biāo) ·····················································.2
任務(wù) 2 會(huì)計(jì)基本假設(shè)、會(huì)計(jì)基礎(chǔ)和 會(huì)計(jì)計(jì)量屬性 ······························.5
任務(wù) 3 會(huì)計(jì)信息質(zhì)量要求 ······························································.9
任務(wù) 4 會(huì)計(jì)核算方法 ··································································.12
基礎(chǔ)知識(shí)測(cè)評(píng) ·············································································.16
崗位能力測(cè)評(píng) ·············································································.17
項(xiàng)目 2 會(huì)計(jì)核算基礎(chǔ)知識(shí) ········································································.18
任務(wù) 1 明確會(huì)計(jì)對(duì)象 ··································································.19
任務(wù) 2 會(huì)計(jì)要素 ········································································.22
任務(wù) 3 建立會(huì)計(jì)等式 ··································································.31
任務(wù) 4 設(shè)置會(huì)計(jì)科目與開設(shè)會(huì)計(jì)賬戶 ·············································.37
任務(wù) 5 復(fù)式記賬法與記賬法 ···················································.46
基礎(chǔ)知識(shí)測(cè)評(píng) ·············································································.57
崗位能力測(cè)評(píng) ·············································································.59
項(xiàng)目 3 填制與審核會(huì)計(jì)憑證 ·····································································.62
任務(wù) 1 會(huì)計(jì)憑證的意義和種類 ······················································.63
任務(wù) 2 填制與審核原始憑證 ·························································.69
任務(wù) 3 記賬憑證 ········································································.72
任務(wù) 4 傳遞與保管會(huì)計(jì)憑證 ·························································.76
基礎(chǔ)知識(shí)測(cè)評(píng) ·············································································.79
崗位能力測(cè)評(píng) ·············································································.80
項(xiàng)目 4 記賬法的應(yīng)用 ········································································.82
任務(wù) 1 工業(yè)企業(yè)的主要經(jīng)濟(jì)業(yè)務(wù) ···················································.83
任務(wù) 2 籌資業(yè)務(wù)的核算 ·······························································.84
任務(wù) 3 供應(yīng)業(yè)務(wù)的核算 ·······························································.89
任務(wù) 4 生產(chǎn)業(yè)務(wù)的核算 ·······························································.94
任務(wù) 5 銷售業(yè)務(wù)的核算 ······························································.106
任務(wù) 6 其他經(jīng)濟(jì)業(yè)務(wù)的核算 ························································.111
任務(wù) 7 財(cái)務(wù)成果的核算 ······························································.116
基礎(chǔ)知識(shí)測(cè)評(píng) ············································································.126
崗位能力測(cè)評(píng) ············································································.128
項(xiàng)目 5 設(shè)置與登記會(huì)計(jì)賬簿 ····································································.131
任務(wù) 1 會(huì)計(jì)賬簿的意義和種類 ·····················································.132
任務(wù) 2 設(shè)置與登記會(huì)計(jì)賬簿 ························································.136
任務(wù) 3 查找與更正錯(cuò)賬 ······························································.142
任務(wù) 4 對(duì)賬和結(jié)賬 ····································································.149
基礎(chǔ)知識(shí)測(cè)評(píng) ············································································.154
崗位能力測(cè)評(píng) ············································································.155
項(xiàng)目 6 財(cái)產(chǎn)清查 ···················································································.157
任務(wù) 1 財(cái)產(chǎn)清查的種類與準(zhǔn)備 ·····················································.158
任務(wù) 2 財(cái)產(chǎn)清查的方法 ······························································.160
任務(wù) 3 財(cái)產(chǎn)清查結(jié)果的處理 ························································.166
基礎(chǔ)知識(shí)測(cè)評(píng) ············································································.172
崗位能力測(cè)評(píng) ············································································.173
項(xiàng)目 7 賬務(wù)處理程序 ·············································································.175
任務(wù) 1 賬務(wù)處理程序的意義與種類 ···············································.176
任務(wù) 2 記賬憑證賬務(wù)處理程序 ·····················································.177
任務(wù) 3 匯總記賬憑證賬務(wù)處理程序 ···············································.183
任務(wù) 4 科目匯總表賬務(wù)處理程序 ··················································.186
基礎(chǔ)知識(shí)測(cè)評(píng) ···········