出纳实务操作出纳实务操作..................................................................................................................................1第一章出纳的工作内容与程序..............................................................................................2认识出纳..........................................................................................................................2出纳的主要工作内容.......................................................................................................3出纳的基本工作程序.......................................................................................................5第二章出纳的账务处理..........................................................................................................9如何核算“现金”业务...................................................................................................9如何核算“银行存款”业务.........................................................................................15如何核算“其他货币资金”.........................................................................................16如何填制和审核原始凭证.............................................................................................21如何填制和审核记账凭证.............................................................................................29如何设置与登记出纳账簿.............................................................................................41如何对账与结账............................................................................................................57如何更正错账................................................................................................................62如何编制出纳报告.........................................................................................................64如何办理工作交接.........................................................................................................65第三章如何办理现金业务....................................................................................................67如何规范使用现金.........................................................................................................67如何收取与支出现金.....................................................................................................68如何开具发票和收据.....................................................................................................71如何办理借款与报销手续.............................................................................................73如何提取与送存现金.....................................................................................................75如何清查现金................................................................................................................77第四章如何办理银行结算....................................................................................................78如何开设银行账户.........................................................................................................78如何使用银行账户.........................................................................................................81如何办理支票结算.........................................................................................................83如何办理...
