章 认识出纳
一、出纳人员的定义····················· 001
二、出纳工作的类型····················· 002
三、出纳工作的特点····················· 002
四、出纳工作的职工作内容············ 003
五、出纳工作的原则····················· 005
六、出纳日常具体工作以及工作流程········ 006
七、出纳工作和会计工作的联系与区别······ 008
第二章 出纳的业务技能
一、点钞······························ 010
二、识别□□币的真··················· 013
三、财务书写规范······················· 015
四、印章的使用与管理··················· 018
五、保险柜的使用与管理·················· 022
第三章 出纳的会计基础知识
一、原始凭··························· 0
二、出纳填制的记账凭·················· 030
三、登账及对账························· 039
四、出纳工作的完整流程及方法············ 054
第四章 出纳核心业务——现金管理和收支业务
一、资金管理模式······················· 057
二、现金管理的基本要求·················· 059
三、现金收入管理······················· 063
四、现金支出管理······················· 067
五、□□现金清管··················· 070
六、现金盘亏、盘盈处理·················· 071
第五章 出纳核心业务——银行账户管理
一、银行账户概述······················· 072
二、银行账户开立······················· 075
三、银行账户的□动····················· 081
四、银行询函························· 082
第六章 出纳核心业务——银行结算业务
一、银行结算概述······················· 086
二、银行票据结算······················· 089
三、银行委托结算······················· 107
四、信用结算··························· 110
五、网上银行··························· 112
第七章 移动支付
一、 □□支付·························· 116
二、□□□支付························· 118
三、移动支付的风险与注意事项············ 119
第八章 五彩缤纷的出纳实训营
一、实训企业概况······················· 121
二、实操训练··························· 125
三、实操训练相关的票据展示·············· 131