实用全套账务：从原始单据到财务报表

课程收获

• 说明全套账务的原理，以及会计软件所扮演的角色
• 辨识各类原始单据，并准确输入会计软件
• 记录收入、开销、资产、负债与资本交易
• 生成损益表与财务状况表
• 处理银行对账、折旧、拨备与应计项目

适合学员

• 自己处理账务的中小企业主与创业者
• 负责记账的营运与行政经理
• 会计助理与财务主任
• 正从手写账转用会计软件的企业主
• 希望看懂并核对公司财务报表的人士

课程大纲

1. 1

   全套账务与会计软件概述

   • What a full set of accounts is and why it matters
   • The workflow from source document to financial statement
   • Software orientation and navigation
2. 2

   会计原理与复式记账

   • The accounting equation and core elements
   • Debits, credits and default entries
   • Common bookkeeping mistakes and how to avoid them
3. 3

   原始单据与软件操作

   • Invoices, debit and credit notes, payment vouchers, receipts, bank statements
   • Filing and indexing for audit readiness
   • Entering documents step by step
4. 4

   录入：损益类交易

   • Sales and sales returns
   • Purchases and purchase returns
   • Rental expenses and payroll entries
5. 5

   录入：财务状况类交易

   • Receipts from debtors, fixed asset purchases, deposits
   • Payments to creditors and payroll payments
   • Capital injection, drawings and dividends
6. 6

   其他交易处理

   • Bank reconciliation
   • Depreciation and provision entries
   • Accrual adjustments
7. 7

   生成财务报表

   • The trial balance
   • Statement of Profit or Loss
   • Statement of Financial Position
8. 8

   检查与定稿

   • Reviewing both statements for errors and completeness
   • Final adjustments and sign-off
   • Month-end and year-end closing tips

讲师

• Dr Dominic Hu Khie YeenPhD、MSc (UK)、BSc (UK)、FCCA (UK)、C.A.(M)、ACTIM、CMT (HK)

  Dr D & Co 创办人，执业特许会计师，拥有逾 10 年会计与税务经验，曾任职于审计事务所、跨国企业与上市公司。HRD Corporation 认证讲师。

即将开课

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