目 录
第一章 日常工作Chapter One Daily Work
应聘财务人员 Applying for an Accountant002
登记日记账Recording the Transactions in Journals007
工资核算发放Payment Accounting012
票据与信用证 Bill and Letter of Credit016
凭证Voucher020
负责现金支付 In Charge of the Cash Payment024
保管库存现金Cash on Hand028
保险Insurance032
财务报表 Financial Statement037
结清财务Settling Accounts041
第二章 在银行Chapter Two in the Bank
开立账户 Open an Account046
柜台存取 Deposit and Withdrawal050
兑换支票和货币 Exchange of Check and Currency053
贷款 Loan057
办理银行结算 Settlement of Bank Clearing061
第三章 财务核算Chapter Three Financial Check
财务咨询与审计 Financial Consultation and Auditation066
审计报告Auditing Statement071
借方与贷方Debits and Credits075
收入与支出Revenue and Expense079
资产与负债 Assets and Liabilities083
各项费用与票据Different Expenses and Invoices086
各类账簿 Varieties of Accounts090
会计报表Accounting Statement094
开具发票Issuing the Invoice097
费用报销Expense Reimburse101
第四章 税务问题Chapter Four Tax Issues
税务登记 Tax Register106
依法纳税Legal Taxation110
营业税Business Tax113
增值税Value-Added Tax117
消费税 Consumption Tax121
企业所得税Enterprise Income Tax124
个人所得税Personal Income Tax128
关税Tariff132
免税申请Application for Tax Exemption135
第五章 商务账务往来Chapter Five Business Accounting Transactions
商务洽谈Business Negotiation140
汇率Exchange Rate 144
境外汇款Foreign Remittance147
汇入汇款Incoming Remittance150
境外支票与信用卡Foreign Cheques and Credit Card154
国际结算International Settlement158
提供外币贷款 Foreign Currency Loan162
坏账Bad Debit166
第六章 股权问题Chapter Six Equity
财务预算Finance Budget172
风险管理 Risk Management176
财务计划编制Financial Planning180
营业状况Operational Performance184
资产负债表Balance Sheet188
利润表Income Statement191
现金流量表Cash Flow Statement194
融资与集资Financing and Fund-raising197
折旧Depreciation200
成本与决策Capital and Policy203
第七章 公司财务运营Chapter Seven The Company’s Financial Operation
财务计划Financial Plan208
预算控制Budget Control212
成本管理Capital Management216
现金流Cash Flow220
融资Financing224
制定价格The Management of Pricing228
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