**章 財稅基礎知識 **節 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 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、企業所得稅及納稅申報表........................................................................................................53 第二章 會計實訓規范 **節 書寫規范................................................................................................................................70 一、數字書寫規范............................................................................................................................70 二、文字書寫規范............................................................................................................................72 第二節 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 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 **節 模擬企業簡介........................................................................................................................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 模擬企業期初資料..................................................................................................................91 第三節 本期經濟業務及實訓具體要求..............................................................................................93 一、金望公司11月業務 ....................................................................................................................93 二、金望公司12月業務....................................................................................................................96 第四章 會計憑證及有關賬頁 **節 原始憑證................................................................................................................................107 一、金望公司11月業務原始單據 ..................................................................................................107 二、金望公司12月業務原始單據..................................................................................................115 第二節 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 參考文獻................................................................................................................................................208