0基础学做账：Part 1 - Full Set Accounts
14.5 小时 E-Learning (1年学习权限) & 2小时线上跟老师 Zoom Live Q&A
Chinese
Last updated
Mon, 17-Feb-2025
14.5 小时 E-Learning (1年学习权限) & 2小时线上跟老师 Zoom Live Q&A
Chinese
Last updated
Mon, 17-Feb-2025
文凭：
Certificate of Achievement in Full Set Accounts
**HRD Corp Training Program No.: 10001246871 /10001247144
课程模块与内容：
第一章 ：掌握会计的基本概念
• 谁需要会计
• 什么是会计
• 会计的岗位
• 生意的模式
• 会计六要素——资产、负债、业主权益、收入、费用、利润（Asset, Liability, Equity, Revenue, Expense, Profit & Loss）
第二章 ：理解会计规则
• 会计法制（Accounting Principles）
• 会计基础（Accounting Basis）
• 会计等式（Accounting Equation）
• 复试记账（Double-Entry System）
第三章：认识全盘账目（Full Set Account）
• 综合损益表（Statement of Profit and Loss）
• 财务状况表（Statement of Financial Position / Balance Sheet）
• 试算平衡表（Trial Balance）
• 银行对账单（Bank Reconciliation）
• 固定资产表（Fixed Assets Register）
• 存货（Inventory
第四章：整理各种账单文件
• 进货
• 采购固定资产
• 日常经营支出
• 销售
• 冲销单（Credit Note）
• 欠款单（Debit Note）
• 实用做账流程大纲
第五章：期末账项
• 折旧（Depreciation）
• 应计费用（Accrued Expenses）
• 预付（Prepayment）
• 预收（Unearned Revenue)
• 坏账（Bad Debt）
• 员工报销（Staff Claims）
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