摘要..................................................................................................................3Abstract..........................................................................................................................4前言................................................................................................................................5一、excel在会计中的应用基础...................................................................................5（一）、excel在中小企业会计应用中的必要性及重要性...............................5（二）、excel应用的特点...................................................................................61.Excel应用的优点........................................................................................62.Excel应用中存在的缺点............................................................................63.excel操作界面及对象.................................................................................63.1excel的操作界面...............................................................................63.2excel的操作对象...............................................................................74.excel环境中的查找替换和排列筛选.......................................................144.1查找和替换......................................................................................144.2排列和筛选......................................................................................155.常用函数....................................................................................................16二、Excel在会计凭证及账簿中的应用....................................................................17（一）、会计凭证的制作..................................................................................171.会计科目....................................................................................................292.制作会计凭证............................................................................................303.记账凭证的填制和打印...........................................................................31（二）、会计账簿的制作..................................................................................311.会计账簿的分类........................................................................................312.会计账簿的登记........................................................................................322.1明细账的格式和登记......................................................................322.2总账的格式和登记..........................................................................333．单元格的处理.........................................................................................344.文字输入的处理........................................................................................355.表格颜色的处理........................................................................................35三、excel在中小企业资金日常管理中的应用.........................................................37（一）、excel在固定资产核算中的应用.........................................................371.固定资产管理的基本概念.......................................................................372.固定资产折旧的计提.................................................................................
