会计专业实训总结.docxVIP

会计专业实训总结

目录

一、内容描述................................................3

1.1实训目的与意义.......................................3

1.2实训内容概述.........................................4

二、实训准备................................................5

2.1知识准备.............................................5

2.2物资准备.............................................6

2.3工具与设备准备.......................................6

三、基础会计实训............................................7

3.1会计凭证的填制与审核.................................8

3.2会计账簿的登记.......................................9

3.3财务报表的编制......................................10

四、中级财务会计实训.......................................12

4.1存货的核算..........................................13

4.2固定资产的核算......................................14

4.3无形资产的核算......................................15

4.4流动负债与长期负债的核算............................17

4.5所有者权益的核算....................................18

4.6收入、费用和利润的核算...............................19

五、高级财务会计实训.......................................20

5.1外币交易的核算......................................21

5.2债务重组的核算......................................22

5.3长期股权投资与合并财务报表的核算....................24

六、成本会计实训...........................................25

6.1成本费用的归集与分配................................26

6.2生产成本的计算......................................27

6.3产品成本的分析与考核................................29

七、税务会计实训...........................................29

7.1增值税的计算与申报..................................31

7.2企业所得税的计算与申报..............................31

7.3个人所得税的计算与申报..............................32

八、审计会计实训...........................................33

8.1审计计划的制定......................................34

8.2审计证据的收集与整理................................36

8.3审计报告的编写......................................38

九、会计信息系统实训.......................................39

9.1会计信息系统的安装与初始化..........................40

9.2会计软件的操作与应用................................41

9.3会计信息系统的维护与管理..............