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內(nèi)容簡介

　　本套圖書主要針對參加全國初級會計職稱資格考試的人員設(shè)置，為備考全國初級會計職稱的人員提供零基礎(chǔ)導(dǎo)學(xué)資料，以幫助更多考生在正式開始一年的備考之前，能從基礎(chǔ)層面對初級會計職稱考試考察的《初級會計實(shí)務(wù)》和《經(jīng)濟(jì)法基礎(chǔ)》科目當(dāng)中很核心的知識有一個了解。圖書上半部分主要從會計實(shí)務(wù)工作流程出發(fā)，按章節(jié)闡述了會計相關(guān)的基本概念；下半部分則以《經(jīng)濟(jì)法基礎(chǔ)》科目中重點(diǎn)考察的稅法為出發(fā)點(diǎn)，重點(diǎn)闡述了增值稅、消費(fèi)稅、企業(yè)所得稅和個人所得稅4大稅種的重難點(diǎn)知識。

作者簡介

　　之了課堂是環(huán)宇知了科技旗下的教育培訓(xùn)機(jī)構(gòu)，專門從事教育產(chǎn)品策劃、研發(fā)、銷售。環(huán)宇知了科技成立了專門的編寫組，其中主要編寫成員：馬勇，1972年生，中山大學(xué)審計專業(yè)?，F(xiàn)就職于成都環(huán)宇知了科技有限公司，為之了課堂會計品牌講師。主講初級、中級、注會課程，教學(xué)經(jīng)驗(yàn)豐富，功底深厚。

圖書目錄

部分?? 會計基礎(chǔ)······························001
章總論···································002
第二章會計要素與會計等式····························006
第三章會計科目與賬戶······························011
第四章會計記賬方法·······························016
第五章主要經(jīng)濟(jì)業(yè)務(wù)的賬務(wù)處理··························020
第六章會計憑證·································037
第七章會計賬簿·································044
第八章賬務(wù)處理程序·······························052
第九章財產(chǎn)清查·································056
第十章財務(wù)報表·································060
第二部分?? 稅法································065
章稅收概述·································066
第二章增值稅··································068
第三章消費(fèi)稅··································074
第四章企業(yè)所得稅································076
第五章個人所得稅································078