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第一章　財稅基礎知識 第一節(jié)　財務基礎知識..........................................................................................................................1 　一、賬務處理程序..............................................................................................................................1 　二、科目匯總表賬務處理程序..........................................................................................................1 第二節(jié)　稅務基礎知識..........................................................................................................................3 　一、增值稅及納稅申報表..................................................................................................................3 　二、消費稅及納稅申報表................................................................................................................32 　三、企業(yè)所得稅及納稅申報表........................................................................................................53 目錄 CONTENTS 第二章　會計實訓規(guī)范 第一節(jié)　書寫規(guī)范................................................................................................................................70 　一、數字書寫規(guī)范............................................................................................................................70 　二、文字書寫規(guī)范............................................................................................................................72 第二節(jié)　會計憑證的填制及審核........................................................................................................72 　一、原始憑證的填制及審核............................................................................................................72 　二、記賬憑證的填制及審核............................................................................................................74 第三節(jié)　會計報表的編制....................................................................................................................76 　一、科目匯總表的編制....................................................................................................................76 　二、會計賬簿的編制........................................................................................................................76 　三、財務報告的編制........................................................................................................................82 第三章　綜合實訓內容 第一節(jié)　模擬企業(yè)簡介........................................................................................................................88 　一、金望公司基礎資料....................................................................................................................88 　二、往來客商相關信息......................................................................................................................90 　三、會計核算相關事項......................................................................................................................90 第二節(jié)　模擬企業(yè)期初資料..................................................................................................................91 第三節(jié)　本期經濟業(yè)務及實訓具體要求..............................................................................................93 　一、金望公司11月業(yè)務 ....................................................................................................................93 　二、金望公司12月業(yè)務....................................................................................................................96 第四章　會計憑證及有關賬頁 第一節(jié)　原始憑證................................................................................................................................107 　一、金望公司11月業(yè)務原始單據 ..................................................................................................107 　二、金望公司12月業(yè)務原始單據..................................................................................................115 第二節(jié)　賬簿及申報表........................................................................................................................170 　一、丁字賬........................................................................................................................................170 　二、科目匯總表................................................................................................................................174 　三、記賬憑證序時簿........................................................................................................................177 　四、總分類賬試算平衡表................................................................................................................178 　五、資產負債表和利潤表................................................................................................................179 　六、增值稅納稅申報表....................................................................................................................182 　七、消費稅納稅申報表....................................................................................................................192 　八、企業(yè)所得稅納稅申報表............................................................................................................195 　九、記賬憑證....................................................................................................................................200 　十、日記賬、總賬和明細賬賬頁....................................................................................................204 財務會計實訓 參考文獻................................................................................................................................................208