目 錄 前言 二維碼索引 項目一 填制原始憑證....................................................................................................1 任務一 填寫支票 ........................................................................................................2 任務二 填寫發票 ........................................................................................................5 任務三 填寫進賬單 ....................................................................................................8 任務四 填寫收料單 ..................................................................................................11 任務五 填寫領料單 ..................................................................................................13 任務六 填寫收據和借據 ..........................................................................................15 任務七 填寫差旅費報銷單 ......................................................................................17 任務八 填寫成本稅費計算單 ..................................................................................19 項目二 審核原始憑證..................................................................................................21 項目三 編制記賬憑證..................................................................................................26 任務一 資金籌集的核算 ..........................................................................................27 任務二 供應過程的核算 ..........................................................................................29 任務三 生產過程的核算 ..........................................................................................31 任務四 銷售過程的核算 ..........................................................................................35 任務五 利潤形成的核算 ..........................................................................................37 任務六 利潤分配的核算 ..........................................................................................39 項目四 審核記賬憑證..................................................................................................41 項目五 編制科目彙總表及試算平衡表......................................................................44 項目六 會計憑證裝訂..................................................................................................46 項目七 登記賬簿..........................................................................................................50 任務一 登記日記賬 ..................................................................................................52 任務二 登記存貨明細賬 ..........................................................................................56 任務三 登記成本費用明細賬 ..................................................................................58 任務四 登記往來賬 ..................................................................................................60 任務五 登記應交增值稅明細賬 ..............................................................................62 任務六 科目彙總表核算程序下總分類賬的登記 ..................................................64 項目八 編制銀行存款餘額調節表..............................................................................68 項目九 編制會計報表..................................................................................................70 任務一 編制資產負債表 ..........................................................................................70 任務二 編制利潤表 ..................................................................................................73 項目十 綜合模擬實訓..................................................................................................76 參考文獻..........................................................................................................................88
| 
