第1部分 單項訓練............................................................................................1 項目1 認識會計職業和企業......................................................................3 項目2 認識會計和會計工作......................................................................6 項目3 認識會計等式...............................................................................11 項目4 建賬前的準備...............................................................................14 項目5 期初建賬.......................................................................................18 項目6 填制與審核會計憑證....................................................................28 項目7 處理會計賬簿...............................................................................41 項目8 組織財產清查...............................................................................76 項目9 編制與報送會計報表....................................................................83第2部分 會計核算綜合技能訓練....................................................................89一、訓練說明.............................................................................................91二、訓練目的.............................................................................................91 三、背景資料.............................................................................................91 四、訓練要求.............................................................................................93 五、考核辦法.............................................................................................93 六、實訓時間.............................................................................................93 七、訓練準備.............................................................................................94 八、訓練指導.............................................................................................95 九、經濟業務說明及其原始憑證...............................................................98參考文獻.........................................................................................................137