第一章 認(rèn)識(shí)出納
一、出納人員的定義····················· 001
二、出納工作的類型····················· 002
三、出納工作的特點(diǎn)····················· 002
四、出納工作的職能及工作內(nèi)容············ 003
五、出納工作的原則····················· 005
六、出納日常具體工作以及工作流程········ 006
七、出納工作和會(huì)計(jì)工作的聯(lián)系與區(qū)別······ 008
第二章 出納必備的業(yè)務(wù)技能
一、點(diǎn)鈔······························ 010
二、識(shí)別人民幣的真假··················· 013
三、財(cái)務(wù)書(shū)寫(xiě)規(guī)范······················· 015
四、印章的使用與管理··················· 018
五、保險(xiǎn)柜的使用與管理·················· 022
第三章 出納必備的會(huì)計(jì)基礎(chǔ)知識(shí)
一、原始憑證··························· 023
二、出納填制的記賬憑證·················· 030
三、登賬及對(duì)賬························· 039
四、出納工作的完整流程及方法············ 054
第四章 出納核心業(yè)務(wù)——現(xiàn)金管理和收支業(yè)務(wù)
一、資金管理模式······················· 057
二、現(xiàn)金管理的基本要求·················· 059
三、現(xiàn)金收入管理······················· 063
四、現(xiàn)金支出管理······················· 067
五、庫(kù)存現(xiàn)金清查管理··················· 070
六、現(xiàn)金盤(pán)虧、盤(pán)盈處理·················· 071
第五章 出納核心業(yè)務(wù)——銀行賬戶管理
一、銀行賬戶概述······················· 072
二、銀行賬戶開(kāi)立······················· 075
三、銀行賬戶的變動(dòng)····················· 081
四、銀行詢證函························· 082
第六章 出納核心業(yè)務(wù)——銀行結(jié)算業(yè)務(wù)
一、銀行結(jié)算概述······················· 086
二、銀行票據(jù)結(jié)算······················· 089
三、銀行委托結(jié)算······················· 107
四、信用結(jié)算··························· 110
五、網(wǎng)上銀行··························· 112
第七章 移動(dòng)支付
一、 微信支付·························· 116
二、支付寶支付························· 118
三、移動(dòng)支付的風(fēng)險(xiǎn)與注意事項(xiàng)············ 119
第八章 五彩繽紛的出納實(shí)訓(xùn)營(yíng)
一、實(shí)訓(xùn)企業(yè)概況······················· 121
二、實(shí)操訓(xùn)練··························· 125
三、實(shí)操訓(xùn)練相關(guān)的票據(jù)展示·············· 131