目 录
第一章　日常工作Chapter One Daily Work
应聘财务人员 Applying for an Accountant 002
登记日记账Recording the Transactions in Journals 007
工资核算发放Payment Accounting 012
票据与信用证 Bill and Letter of Credit 016
凭证Voucher 020
负责现金支付 In Charge of the Cash Payment 024
保管库存现金Cash on Hand 028
保险Insurance 032
财务报表 Financial Statement 037
结清财务Settling Accounts 041
第二章　在银行Chapter Two in the Bank
开立账户 Open an Account 046
柜台存取 Deposit and Withdrawal 050
兑换支票和货币 Exchange of Check and Currency 053
贷款 Loan 057
办理银行结算 Settlement of Bank Clearing 061
第三章　财务核算Chapter Three Financial Check
财务咨询与审计 Financial Consultation and Auditation 066
审计报告Auditing Statement 071
借方与贷方Debits and Credits 075
收入与支出Revenue and Expense 079
资产与负债 Assets and Liabilities 083
各项费用与票据Different Expenses and Invoices 086
各类账簿 Varieties of Accounts 090
会计报表Accounting Statement 094
开具发票Issuing the Invoice 097
费用报销Expense Reimburse 101
第四章　税务问题Chapter Four Tax Issues
税务登记 Tax Register 106
依法纳税Legal Taxation 110
营业税Business Tax 113
增值税Value-Added Tax 117
消费税 Consumption Tax 121
企业所得税Enterprise Income Tax 124
个人所得税Personal Income Tax 128
关税Tariff 132
免税申请Application for Tax Exemption 135
第五章　商务账务往来Chapter Five Business Accounting Transactions
商务洽谈Business Negotiation 140
汇率Exchange Rate 144
境外汇款Foreign Remittance 147
汇入汇款Incoming Remittance 150
境外支票与信用卡Foreign Cheques and Credit Card 154
国际结算International Settlement 158
提供外币贷款 Foreign Currency Loan 162
坏账Bad Debit 166
第六章　股权问题Chapter Six Equity
财务预算Finance Budget 172
风险管理 Risk Management 176
财务计划编制Financial Planning 180
营业状况Operational Performance 184
资产负债表Balance Sheet 188
利润表Income Statement 191
现金流量表Cash Flow Statement 194
融资与集资Financing and Fund-raising 197
折旧Depreciation 200
成本与决策Capital and Policy 203
第七章　公司财务运营Chapter Seven The Company’s Financial Operation
财务计划Financial Plan 208
预算控制Budget Control 212
成本管理Capital Management 216
现金流Cash Flow 220
融资Financing 224
制定价格The Management of Pricing 228