中國總經(jīng)理工作手冊：法律手冊

第一章 會(huì)計(jì)基本知識(shí)                                    
  第一節(jié) 什么是會(huì)計(jì)                                    
         會(huì)計(jì)的概念和職能                                    
         會(huì)計(jì)的作用                                    
         會(huì)計(jì)核算的基本前提                                    
         會(huì)計(jì)核算的一般原則                                    
  第二節(jié) 會(huì)計(jì)要素                                    
         會(huì)計(jì)的六大要素                                    
         什么是資產(chǎn)                                    
         什么是負(fù)債                                                          
         什么是所有者權(quán)益                                                          
         什么是收入                                                          
         什么是費(fèi)用                                                          
         什么是利潤                                                          
         什么是會(huì)計(jì)恒等式                                                          
  第三節(jié) 會(huì)計(jì)科目與會(huì)計(jì)賬戶 
         什么是會(huì)計(jì)科目                                                          
         設(shè)置會(huì)計(jì)科目的原則
         如何設(shè)置常用的會(huì)計(jì)科目
         會(huì)計(jì)賬戶及其結(jié)構(gòu)                                                          
         總分類賬和明細(xì)分類賬
         什么是會(huì)計(jì)分錄                                                          
         會(huì)計(jì)憑證及其分類                                                          
         會(huì)計(jì)賬簿的概念和分類
  第四節(jié) 會(huì)計(jì)賬務(wù)處理                                                          
         什么是會(huì)計(jì)賬務(wù)處理程序
         會(huì)計(jì)報(bào)表的種類                                                          
         什么是會(huì)計(jì)政策變動(dòng)
         什么是會(huì)計(jì)估計(jì)變動(dòng)
         關(guān)聯(lián)方及關(guān)聯(lián)方交易
         什么是行業(yè)會(huì)計(jì)制度
  第五節(jié) 記賬法概述                                                          
         單式記賬法與復(fù)式記賬法
         復(fù)式記賬法的分類                                                          
         借貸記賬法的特點(diǎn)                                                          
         借貸記賬法的結(jié)構(gòu)                                                          
         借貸記賬法的記賬規(guī)則 
         借貸記賬法的試算平衡
         會(huì)計(jì)檔案的保管期限
第二章 企業(yè)貨幣資金核算                                                          
  第一節(jié) 現(xiàn)金與備用金核算                                                          
         現(xiàn)金的含義                                                          
         企業(yè)現(xiàn)金管理制度                                                          
         現(xiàn)金收入與現(xiàn)金支出的核算 
         什么是現(xiàn)金日記賬                                                          
         現(xiàn)金清查及其會(huì)計(jì)處理
         企業(yè)備用金設(shè)置及其會(huì)計(jì)處理
  第二節(jié) 銀行存款核算                                                          
         銀行存款管理制度                                                          
         企業(yè)存款收入的核算
         銀行存款支出的核算
         什么是銀行存款日記賬
         銀行存款余額調(diào)節(jié)表
  第三節(jié) 結(jié)算方式核算                                                          
         結(jié)算的概念和種類                                                          
         異地托收承付結(jié)算                                                          
         銀行匯票結(jié)算                                                          
         銀行本票結(jié)算                                                          
         商業(yè)匯票結(jié)算                                                          
         支票結(jié)算                                                          
         匯兌結(jié)算                                                          
         委托收款結(jié)算                                                          
第三章 應(yīng)收項(xiàng)目核算  
第四章 投資
第五章 存貨
第六章 固定資產(chǎn)
第七章 無形資產(chǎn)和待攤費(fèi)用
第八章 流動(dòng)負(fù)債
第九章 長期負(fù)債
第十章 收入、費(fèi)用與利潤核算
第十一章 企業(yè)成本核算
第十二章 所有者權(quán)益
第十三章 會(huì)計(jì)報(bào)表編制
第十四章 財(cái)務(wù)報(bào)表分析
第十六章 內(nèi)部控制系統(tǒng)
第十七章 債務(wù)重組
第十八章 企業(yè)的設(shè)立、終止與清算
第十九章 會(huì)計(jì)變更以及會(huì)計(jì)差錯(cuò)更正
第二十章 管理人員財(cái)務(wù)法律知識(shí)
第二十一章 管理人員審計(jì)基本知識(shí)
第二十二章 管理人員必備稅務(wù)知識(shí)
第二十三章 稅收籌劃
第二十四章 企業(yè)理財(cái)策略
第二十五章 企業(yè)投資策略