财经法规与会计职业道德（第3版）（会计从业资格考试辅导丛书） 下载 pdf 电子版 epub 免费 txt 2025

　　《财经法规与会计职业道德（第3版）》以财政部2009年10月颁布的《财经法规与会计职业道德考试大纲》为依据，以通过会计从业资格考试为宗旨，紧扣大纲，涵盖了大纲所要求的全部内容，侧重基础知识、基本技能和基本方法的掌握，并附有大量练习题及参考答案。

《财经法规与会计职业道德（第3版）》主要包括会计法律制度、支付结算法律制度、税收法律制度、财政法律制度、会计职业道德等项内容。

《财经法规与会计职业道德（第3版）》主要供参加会计从业资格考试的人员学习使用，也可供在职会计人员和大中专院校会计专业的学生学习参考。

第一章　会计法律制度

　第一节　会计法律制度的构成

　　一、会计法律制度的概念

　　二、我国会计法律制度的构成

　第二节　会计工作管理体制

　　一、会计工作的行政管理

　　二、会计工作的自律管理

　　三、单位内部的会计工作管理

　第三节　会计核算

　　一、总体要求

　　二、会计凭证

　　三、会计账簿

　　四、财务会计报告

　　五、会计档案

　　六、其他

　第四节　会计监督

　　一、单位内部会计监督

　　二、会计工作的政府监督

　　三、会计工作的社会监督

　第五节　会计机构和会计人员

　　一、会计机构的设置

　　二、代理记账

　　三、会计从业资格

　　四、会计专业职务与会计专业技术资格

　　五、会计工作岗位设置

　　六、会计人员的工作交接

　第六节　法律责任

　　一、法律责任概述

　　二、违反会计法规定应当承担的法律责任

　第七节　会计法律制度案例分析

　第八节　新会计准则体系概述

　　一、企业会计准则体系发布前的企业会计制度与会计准则框架

　　二、会计准则框架体系

　　三、企业会计准则体系全面实施后的会计制度与会计准则框架

　　复习思考题

　　参考答案

第二章　支付结算法律制度

　第一节　支付结算概述

　　一、支付结算的概念和特征

　　二、支付结算的基本原则

　　三、支付结算的主要支付工具

　　四、支付结算的主要法律依据

　　五、办理支付结算的具体要求

　第二节　现金管理

　　一、开户单位使用现金的范围

　　二、现金使用的限额

　　三、现金收支的基本要求

　　四、建立健全现金核算与内部控制

　第三节　银行结算账户

　　一、银行结算账户的概念

　　二、银行结算账户的分类

　　三、银行结算账户管理应当遵循的基本原则

　　四、银行结算账户的开立、变更和撤销

　　五、基本存款账户

　　六、一般存款账户

　　七、专用存款账尸

　　八、临时存款账户

　　九、个人银行结算账户

　　十、异地银行结算账户

　　十一、银行结算账户的管理

　　十二、违反银行账户结算管理制度的罚则

　第四节　票据结算方式

　　一、票据的概念和种类

　　二、支票

　　三、商业汇票

　　四、信用卡

　　五、汇兑

　　复习思考题

　　参考答案

第三章　税收法律制度

　第一节　税收概述

　　一、税收的概念与分类

　　二、税法构成要素

　第二节　主要税种

　　一、增值税

　　二、消费税

　　三、营业税

　　四、企业所得税

　　五、个人所得税

　第三节　税收征管

　　一、税务登记

　　二、发票开具与管理

　　三、纳税申报

　　四、税款征收

　　五、税务代理

　　六、税收检查及法律责任

　　复习思考题

　　参考答案

第四章　财政法规制度

　第一节　预算法律制度

　　一、预算法律制度的构成

　　二、国家预算

　　三、预算管理的职权

　　四、预算收入与预算支出

　　五、预算组织程序

　　六、决算

　　七、预决算的监督

　第二节　政府采购法律制度

　　一、政府采购法律制度的构成

　　二、政府采购的概念

　　三、政府采购的原则

　　四、政府采购的功能

　　五、政府采购的执行模式

　　六、政府采购当事人

　　七、政府采购方式

　　八、政府采购的监督检查

　第三节　国库集中收付制度

　　一、国库集中收付制度

　　二、国库单一账尸体系

　　三、财政收入收缴方式和程序

　　四、财政支出支付方式和程序

　　复习思考题

　　参考答案

第五章　会计职业道德

　第一节　会计职业道德概述

　　一、会计职业道德概念

　　二、会计职业道德功能

　　三、会计职业道德与会计法律制度

　第二节　会计职业道德规范的主要内容

　　一、爱岗敬业

　　二、诚实守信

　　三、廉洁自律

　　四、客观公正

　　五、坚持准则

　　六、提高技能

　　七、参与管理

　　八、强化服务

　第三节　会计职业道德教育与修养

　　一、会计职业道德教育

　　二、会计职业道德修养

　第四节　会计职业道德建设

　　一、财政部门的组织推动

　　二、会计职业组织的行业自律

　　三、社会各界齐抓共管

　第五节　会计职业道德案例分析

　　复习思考题

　　参考答案

　　财经法规与会计职业道德2012年度模拟试题一

　　财经法规与会计职业道德2012年度模拟试题二

附录　财经法规与会计职业道德考试大纲

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书籍介绍

《会计从业资格考试辅导丛书:财经法规与会计职业道德(第3版)》以通过《财经法规与会计职业道德考试大纲》为依据，以通过会计从业资格考试为宗旨，紧扣大纲，侧重基础知识，基本技能和基本方法的掌握，并附有大量练习题和参考答案。

• 作者：NNMarkloo 发布时间：2019-04-16 15:44:39

  读前：Lily? 简介遇到一群英文名？

  读后：写得很美好的纯粹的爱，但恐怕以后不能加印了。

• 作者：不过如此 发布时间：2022-02-12 10:58:11

  市图翻到的，lonely planet 果然良心制作

• 作者：kokomi 发布时间：2019-06-17 12:57:45

  原来每个小孩都是这样

• 作者：糖门门 发布时间：2012-07-08 18:40:04

  图文并茂 case也很棒 就是价格不便宜

• 作者：heyya 发布时间：2010-12-24 09:50:26

  相当的费解

• 作者：阿褚阿褚 发布时间：2023-04-24 11:12:40

  好极了！场景、人物、台词和情节都非常准确且自然，能在四五幕的设置里展现出远超文本和舞台的情感冲击与共鸣，写悲惨者能带来连绵不绝的悲哀钝痛，写小人物的滑稽喜剧又巧妙狡黠让人忍俊不禁，写一出道德、法律与命运纠缠的悲喜剧，有种“罗生门”式的永恒的关于对与错的思考。读之前担心年代太远会对阅读体验有影响，但完全没有，豪普特曼好准确，思考非常深刻，他剧作的内涵是超越时代直指人性和社会的普遍的矛盾的，所以完全不会在时间中褪色，反而历久弥新，依然震撼人心、映照社会现实，使人心有戚戚然。而且他完全用好了戏剧这种体裁的优势，台词和角色设定使形象动态和声音跃然纸上，场景安排非常细致，人物调度极精彩，《群鼠》第一幕里连接有人因为新的来访者而躲进阁楼真的让人拍手叫好，在今天的舞台上还能看到很多类似的设计，巧妙！经典！

• Summary

  作者：败走恶犬 发布时间：2017-06-10 08:59:35

  •

  Chapter 1: Should I play it safe and do what we’re told if we want to succeed?

  o

  Two types of leaders

          Filtered leaders

          Unfiltered leaders

  •

  They often have unique qualities that differentiate them – intensifiers that can be transformed from biggest weakness to greatest strength.

  •

  In the right environment, bad can be good and odd can be beautiful.

          Pick the right pond

  •

  Which companies, institutions, and situations value what I do?

  •

  Chapter 2: Do nice guys finish last?

  o

  Three types of persons

          Giver

          Taker

          Matcher

  o

  Lessons to be learned from TFT’s success

          Don’t be envious

  •

  Most of life isn’t zero-sum.

  o

  Don’t worry how well the other side is doing; worrying about how well you’re doing.

          Don’t be the first to defect

          Reciprocate both cooperation and defection

          Don’t be too clever

  •

  You want the other player to see what you’re doing so they can join you.

  o

  Rules to play the game

          Rule 1: Pick the right pond

  •

  Don’t move to Moldova, where trust is zero.

          Rule 2: Cooperate first

  •

  Wondering is this works for women.

          Rule 3: Being selfless isn’t saintly. It’s silly.

  •

  The most successful people in the study of the power of trust ranked themselves an 8 out of 10.

          Rule 4: Work hard, but make sure it gets noticed.

  •

  Every Friday, send your boss an e-mail summarizing your accomplishments for the week.

          Rule 5: Think long term and make others think long term

          Rule 6: Forgive

  •

  Occasionally forgiving. It prevents death spirals.

  •

  Chapter 3: Do quitters never win and winners never quit?

  o

  When asked to make predictions, depressed people are more accurate than optimists. Optimists lie to themselves.

          Optimists don’t quit.

  o

  Benefits of being optimistic

          Better health and longer life;

          More likely to close a deal;

          Optimists are luckier. Thinking positive makes people persevere and end up creating more opportunities.

  o

  Pessimists tell themselves that bad events

          will last a long time, or forever (I’ll never get this done);

          are universal (I can’t trust any of these people);

          are their own fault (I’m terrible at this).

  o

  Optimists tell themselves that bad events

          are temporary (That happens occasionally, but it’s not a big deal);

          have a specific cause and aren’t universal (When the weather is better that won’t be a problem);

          are not their fault (I’m good at this, but today wasn’t my lucky day).

  o

  Meaning keeps us going when stark reality says ‘quit’.

  o

  Even in the most dire situations, grit is sometimes nothing more than a game.

          If you are immune to boredom, there is literally nothing you cannot accomplish.

  o

  What all good games have in common: WNGF

          Winnable

  •

  Justifiable optimism makes difficult things fun, even though they are harder and more boring than real life.

          Novel challenges

          Goals

  •

  They need to be your goals.

  o

  We don’t want to fail, so often we don’t set them.

  o

  Failure is okay in a game. It makes a game more fun.

          Feedback

  •

  We need to provide feedback, and it should be timed skillfully.

  o

  When to quit: everything is an opportunity/cost.

          Grit cannot exist without quit.

  o

  Dreaming doesn’t bring your desires; it hurts your chances of getting what you want.

  o

  WOOP

          Wish

          Outcome: something obtainable

          Obstacle

          Plan

  o

  Questions to ask to formulate an action plan

          Do you know what you need to be gritty at?

  •

  Still searching!

          Are you optimistic?

  •

  Try to adopt flexible optimism.

          Do you have a meaningful story?

  •

  What do you want to be remembered as?

          Have you made it a game?

          You are a grit machine. Are you thinking like a sick person?

  •

  Setting priorities.

          You’re almost there. Have you added some ‘little bets’?

  •

  Chapter 4: It’s not what you know. It’s who you know. (Unless it really is what you know)

  o

  Strong friendships kept the dealers out of jail, while ‘weak ties’ provided them with business opportunism.

  o

  The more extroverted you are, the worse you are at your job.

          Extroverts are more likely to be perceived as effective.

  o

  Start with the friends you already have.

          Don’t think that being friends merely on social media sites really counts as networking.

  o

  Find your ‘super-connectors’

  o

  Make the time – and the budget

  o

  Job groups

  o

  Always follow up

          Checking in every now and then matters.

          The best predictor of work team success is how team members feel about one another.

          You can’t not play politics; you can only play them badly.

  o

  Find a coach/mentor

          Be a worthy pupil

  •

  Demonstrate you have explored every conceivable avenue and can go no further without the mentor’s help.

          Study them, seriously

          Wasting a mentor’s time is a mortal sin

  •

  Never ask a mentor a question Google can easily answer for you.

          Follow up

  •

  You need to consistently hit them with a conversation defibrillator to keep the relationship alive but without being a nuisance.

  o

  I [did my homework] and figured [really impressive next steps] would be [fill in the blank], but I’d love your insight. Do you think [well-thought-out strategy one] or [well-thought-out strategy two] is better?

          Make them proud

  •

  Prospective pupils should draw upon many mentors rather than just one.

  •

  Even accomplished people need mentors

  o

  How to relate to other people

          Keep calm and slow it down

          Use active listening

          Label emotions

          Make them think. Use questions.

  o

  Know who you are.

  o

  In the end, it’s all about friendship.

  o

  The most successful are always getting and giving.

  o

  Your network influence you, like it or not. Make sure it’s a good one.

  •

  Chapter 5: Believe in yourself … sometimes.

  o

  People who believe they can succeed see opportunities, where others see threats.

  o

  The downside of confidence

          In deceiving others, they ended up deceiving themselves.

  o

  Low self-confidence may turn you into a pessimist, but when pessimism teams-up with ambition it often produces outstanding performance.

          We need optimism and confidence to keep going and convince others to join our cause,

          But negativity and pessimism help us see problems so we can make them better.

  o

  We think of leaders as tending toward narcissism, and narcissists do tend to become leaders, but they don’t thrive there.

  o

  Overconfidence

          Makes you feel good, gives you grit, impresses others

          Makes you an arrogant jerk who alienates people, doesn’t improve, loses everything because of denial.

  o

  Being less confident

          Gives you the drive and tools to become an expert, makes other people like you

          It doesn’t feel so good and can send a lousy signal to others about your competence.

  o

  What if you throw the whole confidence paradigm in the trash?

          What you need is self-compassion.

          Compassion for yourself when you fail means you don’t need to be a delusional jerk to succeed and you don’t have to feel incompetent to improve.

  •

  You focus on forgiving yourself when you’re not.

          Self-compassion has all the benefits of self-esteem – but without the downsides.

  •

  People focus on self-esteem often feel the need to delude themselves or to dismiss negative – but useful – feedback in order to still feel good about themselves.

  o

  Steps forward

          Believing in yourself is nice. Forgiving yourself is better.

          Adjust your natural level of self-esteem.

          Absolutely have to have more confidence? Earn it?

          Don’t be a faker.

  •

  Chapter 6: Work, work, work … or work-life balance?

  o

  Meaningful work means doing something that’s

          Important to you;

          Something you’re good at.

  o

  The people who survive stress the best are the ones who increase their social investment in the middle of stress, which is the opposite of what most of us do.

  o

  Burnout is the flip side of grit.

  o

  Obsessive work may be necessary for the height of success, it doesn’t lead to a fulfilling, balanced life.

  o

  We’re more likely to have faith in the people we joke around with.

  o

  Daydreaming is actually akin to problem solving. It uses the same areas of the brain engaged when you’re working on a puzzle.

  o

  We love having choices. We hate making choices.

          Having choices means having possibilities. Making choices means losing possibilities.

          When work is always a choice, everything is a trade-off.

  o

  You need a personal definition of success.

          Trying to be a relative success compared to others is dangerous.

          Become ‘choosers’ instead of ‘pickers’.

  o

  Four metrics that matter most

          Happiness = Enjoying: having feelings of pleasure or contentment in and about your life.

          Achievement = Winning: achieving accomplishments that compare favorably against similar goals others have strived for.

          Significance = Counting: having a positive impact on people you care about.

          Legacy = Extending: establishing your values or accomplishments in ways that help others find future success.

  o

  ‘Good enough’ is better than ‘best’ – the difference between ‘maximizing’ and ‘satisficing’

          It makes decision easier.

          It makes life simpler.

          It makes it ‘not your fault’.

  o

  Ways forward

          Track your time

  •

  You cannot maximize two things that are both dependent on the same resource: time

          Talk to your boss

          To-do lists are evil. Schedule everything.

          Control your context

          End the day right – and on time

• 愿你能永远正视他们的眼睛

  作者：无趣的乖乖牌 发布时间：2013-06-03 23:22:26