The basic knowledge of finance includes many contents. Want to know the basics of finance, please know the following "What is so much?" Maybe you will benefit! Good luck!

For those who set foot on the accounting post for the first time, the importance of basic knowledge is self-evident, especially for those who have not received systematic education or training. All kinds of accounting theory knowledge, tax knowledge and even enterprise management knowledge are always unsuitable in practical work, and they are at a loss by various relevant laws and regulations and do not know where to start.

For this reason, the author of Basic Accounting adopts the most direct and concise narrative method-question and answer, which lists the most basic, but also the most important and necessary basic accounting knowledge one by one, so that readers can grasp the main points from a systematic perspective.

Structurally, the book has a rigorous structure and is divided into three parts, namely, basic knowledge of accounting, basic knowledge of bank settlement, basic knowledge of taxation and basic knowledge of business administration.

(1) In the basic knowledge of accounting, the meaning of accounting elements, the use of accounts, how to keep accounts, reconciliation and audit are analyzed and explained, which lays a good foundation for the work of introductory accounting.

(2) In the part of the basic knowledge of bank settlement, it introduces the bank account management methods and several bank settlement methods in detail to help entry-level accountants better manage and use the bank accounts of enterprises and take good care of the "treasure house" for enterprises.

(3) In the basic knowledge of taxation, the application of business tax, enterprise income tax and consumption tax is explained in detail. Readers can have the identity of tax accountant, and on the basis of ordinary accounting, they will become accounting generalists on the next level.

(4) In the basic knowledge of business administration, the characteristics of centralized enterprise model and the knowledge of enterprise establishment, merger, dissolution and liquidation are introduced, so that new accountants are no longer unfamiliar with business administration knowledge, and the expanded knowledge makes it possible for them to become all-round excellent accountants.

The first part is the basic knowledge of accounting.

What is accounting?

What professional ethics should accountants have?

What responsibilities should accountants bear? What authority do you have?

What responsibilities should the chief accountant bear? What authority do you have?

What are the basic requirements for holding an accounting position?

What are the characteristics of accounting work?

What kinds of accounting can be divided into?

What is financial accounting?

What is management accounting?

What is tax accounting?

What are accounting elements?

What is an asset? What are the characteristics of assets?

What is a liability? What are the characteristics of liabilities?

What is owner's equity? What are the characteristics of owner's equity?

What is income? What are the characteristics of income?

How much is the charge? What are the characteristics of the fee?

What is profit? How to calculate the profit?

What is the accounting equation? What accounting equations are there? What do they mean?

What is the juice method? What accounting methods are there?

What is the basic premise of accounting?

What are the general principles of accounting?

What is accounting? How to set up an account?

What is an accounting subject?

What principles should be followed in setting up accounting subjects?

What is an account?

What are general ledger and subsidiary ledger?

How to record general ledger and subsidiary ledger in parallel?

What's the bookkeeping method? What kinds of bookkeeping methods are there?

What is the debit and credit bookkeeping method?

What are the bookkeeping rules of debit and credit bookkeeping?

What is an accounting entry?

How to make accounting entries?

What is a trial balance?

What are the basic contents of fund-raising business?

How to open an account for financing business?

How to deal with the accounting of fund-raising business?

What are the basic contents of purchasing business?

How to open an account for purchasing business?

How to deal with the accounting of purchasing business?

What are the basic contents of production business?

How to open an account for production business?

How to deal with the accounting of production business?

What are the basic contents of sales business?

How to set up a sales account?

How to deal with the accounting of sales business?

What are the basic contents of profitable business?

How to open an account for profitable business?

How to deal with the accounting of profit business?

What are accounting vouchers? How to fill in the cover of accounting voucher?

What are the writing requirements when filling in accounting vouchers?

What is the transfer of accounting vouchers? How about ... >>

What does the financial income include?

Financial income includes interest income, business income and other income.

1. Interest income. Refers to the funds in various forms of assets collected or formed at the interest rate stipulated by the state. Including interest income from refinancing, rediscount, postal remittance funds, special loans, financial bonds and other interest income of financial institutions.

Second, business income. Refers to the relevant income other than the interest income incurred by the People's Bank of China in exercising the functions of the central bank and handling business. Including foreign exchange reserve operating income, gold and silver business income, handling fee income, securities trading income, extra-budgetary special income and other business income.

Third, other income. Refers to the income not directly related to the business activities of the People's Bank of China. Including foreign investment income, university funds income, rental income, salary income and other income.

Operating income refers to the total inflow of economic benefits formed by enterprises in the daily business process such as selling goods, providing services and transferring the right to use assets. Divided into main business income and other business income.

What does financial work include? urgent

A, accounting person in charge (accounting supervisor) position

Its job responsibilities are: 1 leading the accounting work of the unit; 2. Organize the formulation and implementation of the financial accounting system of this unit; 3. Organize the preparation of various financial and cost plans and bank loan plans of the unit, and organize their implementation; 4. Organize financial and cost analysis; 5 review or participate in the formulation of economic contracts, agreements and other economic documents; 6. Participate in production and operation management meetings and participate in economic decision-making.

Second, the cashier position

Its job responsibilities are: 1 Handling cash payment and bank settlement business; Register cash and bank journals; 3. Keep cash and various securities on hand; Keep relevant seals, blank receipts and blank checks.

Three, fixed assets accounting positions

Its job responsibilities are: 1 Work with relevant departments to formulate accounting and management methods for fixed assets; 2 to participate in the preparation of fixed assets renovation and overhaul plan; Responsible for detailed accounting of fixed assets and preparation of relevant statements; 4. Calculate and extract depreciation of fixed assets; Participate in inventory of fixed assets.

Fourth, the material accounting position

Its job responsibilities are: 1 Work with relevant departments to formulate accounting and management methods for materials; 2. Review the procurement fund plan of assembly materials and materials; Responsible for the detailed accounting of materials and materials and related settlement business.

Five, salary accounting positions

Its job responsibilities are: 1 supervise the use of wage funds; 2. Approve wages and bonuses; 3. Responsible for the accounting of wage distribution; 4. Responsible for the detailed accounting of wages; 5. Provision of employee benefits and trade union funds.

Six, cost accounting positions

Its job responsibilities are: 1 Formulating cost accounting methods; 2. Prepare the cost plan; Responsible for the basic work of cost management; 4 product cost accounting, etc.

Seven, income and profit accounting positions

Its job responsibilities are: responsible for the preparation of income and profit plans; 2. Handle sales payment settlement business; Responsible for detailed accounting of sales and profits, etc.

Eight, capital accounting positions

Its job responsibilities are: 1 To formulate the fund management and accounting methods; 2. Responsible for the preparation of the fund revenue and expenditure plan; 3. Responsible for the selection of funds.

IX. Current settlement positions

Its job responsibilities are: to establish a liquidation procedure system for other current accounts; 2. Handle other current account settlement business; Responsible for the detailed accounting of other current account settlement.

X. general ledger report location

Its job responsibilities are: 1 responsible for registering the general ledger; 2. Responsible for preparing balance sheets and related statements; Responsible for the management of accounting vouchers and statements.

XI。 Audit post

Its job responsibilities are: 1 review the financial cost plan; 2. Review the financial revenue and expenditure; 3. Review accounting vouchers and accounting statements.

What does the financial statement include?

Financial statements are mainly three tables: balance sheet, income statement and cash flow statement.

1. The balance sheet is an appropriate arrangement of assets, liabilities and owners' equity of an enterprise on a certain date according to the control relationship between assets, liabilities and owners' equity (or shareholders' equity, the same below) according to certain classification standards and order. It reflects the overall scale and structure of enterprise assets, responsibilities and owners' equity. That is, how many assets; Among the assets, what are the proportions of current assets and fixed assets respectively; In current assets, how much monetary funds, how much accounts receivable, how much inventory, and so on. What is the owner's equity; In owners' equity, how much is paid-in capital (or share capital, the same below), how much is capital reserve, how much is surplus reserve, how much is undistributed profit, and so on. location

2. In the income statement, enterprises usually list income, expenses and items that constitute profits separately. That is, income is listed by importance, mainly including main business income, other business income, investment income, subsidy income and non-operating income; Expenses are listed by nature, mainly including main business costs, main business taxes and surcharges, operating expenses management expenses, financial expenses, other business expenses, income tax, etc. Profits are classified and itemized according to the composition of operating profit, total profit and net profit.

3. In the cash flow statement, three items are listed: cash flow from operating activities, cash flow from investment activities and cash flow from financing activities.

Cash flow items generated from business activities include items related to selling goods and providing services, refunding taxes and fees and other business activities, which are the same as those related to production and operation.

The cash flow generated by investment activities includes cash received from investment recovery, cash received from investment income and net cash recovered from disposal of fixed assets.

The cash flow generated by financing activities includes cash received from investment absorption and cash received from borrowing.

In addition to the above three items, the fourth item: the impact of exchange rate changes on cash. Item 5: Net increase in cash and cash equivalents.

The analysis of cash flow statement of listed companies has always been a difficult point.

What aspects does financial management include?

Contents: ① Fund-raising management

② Investment management

③ Profit (dividend) distribution management

⑤ Cost management

* * * contains four functional modules:

◆ Voucher processing: voucher filling, voucher review, bookkeeping, account summary, voucher inquiry, voucher printing, common abstracts and common vouchers;

◆ Account book management general ledger, account balance table, subsidiary ledger, chronological ledger, multi-column ledger, journal, daily report and account book printing;

◆ Report processing balance sheet, income statement, cash flow statement and user-defined report;

◆ Final processing of transfer definition, transfer generation, trial balance and month-end closing;

The specific book is clearer. It is simple. You'd better read this book carefully.

What are the specific contents of financial expenses?

Financial expenses refer to all kinds of expenses incurred by enterprises in the process of production and operation to raise funds. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, net exchange losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, bond printing fees, foreign loan guarantee fees and other financial expenses incurred in financing. However, the interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; For the purchase and construction of fixed assets or intangible assets, the interest expenses that have not been delivered or have been delivered but have not been settled are included in the value of the purchased assets; Interest expenses incurred during liquidation shall be included in liquidation profits and losses.

What does the finance major include?

It mainly includes financial accounting, management accounting, enterprise accounting, industrial accounting, enterprise management, financial management, finance, monetary finance, macro and micro economy, economic law, enterprise accounting system, advanced mathematics and, of course, English.

What are the financial relationships?

? Between enterprises and countries

? Between enterprises and investors

? Between enterprises and creditors

? Between the enterprise and the recipient

? Between the enterprise and the debtor

? Between internal units of an enterprise

? Between enterprises and employees

? Enterprise, Board of Directors and Board of Supervisors

What is finance? What does finance include?

brief introduction

Generally refers to financial activities and financial relations, refers to the movement of funds in the process of enterprise reproduction, which reflects the relationship between enterprises and all aspects. Finance also refers to people who are engaged in financial work. Financial personnel are used by business owners to assist, manage, count and sort out entrepreneurs. The property owner of an enterprise really knows the operation of the enterprise through the financial personnel, who are the eyes and hands of the enterprise owner. Whoever controls the financial personnel will control the capital flow of the enterprise, and can know the profit and loss of the enterprise at any time, how much money has been lost, how much money has been earned, who should pay more, who should pay less, who should delay paying the money, who should pay it immediately, when and how the enterprise should spend it, and want to buy a house.

Edit the business scope of this paragraph

Manage or operate property, cashier, store and calculate cash in institutions, enterprises, organizations and other units. : Finance Department | Financial Management. Finance is the objective existence of capital movement and the economic relationship reflected in the process of material reproduction in various departments and units of the national economy. Because it occurs in a large number of enterprises, it usually mainly refers to corporate finance. After the emergence of commodity currency economy, finance has shown itself as capital movement in all social forms. If we produce goods, we must raise a certain amount of monetary funds before we can buy the three elements of production-labor, labor materials and labor objects. In the process of production, workers use labor materials to produce labor objects. Workers not only transfer the value of labor objects and labor materials they consume to products, but also create new values. Part of the newly created value of workers is paid to workers by enterprises in the form of wages, and the other part forms the net income of enterprises. After the product production is completed, the full value of the product is recovered through sales. Most of the product sales income obtained by enterprises is used to make up for the production cost, and the rest should be distributed among investors, enterprises and the state to make up for the production cost, and then continue to participate in the production turnover in the form of money, re-purchase labor objects, update labor materials, pay employees' wages, and realize product reproduction. In this way, in the process of enterprise reproduction, on the one hand, it is the material movement, that is, the supply, production and sales of materials, on the other hand, it is the capital movement, that is, the collection, use, consumption, recovery and distribution of funds. The former is economic activity and the latter is financial activity. Although finance is a capital movement, it is not capital, but reflects the economic relationship behind capital, that is, financial relationship. Marx pointed out in Das Kapital: "Capital is not a thing, but a certain, social and historical production relationship, which is integrated into a thing and endowed with unique social nature." Marx's exposition puts aside the unique attributes of capitalism, and its basic principles are also applicable to socialist finance. Therefore, the objective existence of capital movement in the process of material reproduction in various departments and units of the national economy is the appearance of finance, and the economic relationship embodied by capital movement is the essence of finance. Only by unifying the two can we form a complete financial concept. With the development of informatization, financial informatization has become more and more important and urgent!

Edit this paragraph function

1, reflecting function, that is, correctly reflecting all economic matters that have happened in a company, then this is the most basic function of finance; 2 management, supervision and audit functions (involving the income and expenditure of frozen funds); Provide decision-making basis for senior managers; 3. Capital operation, including capital expansion, asset restructuring, debt restructuring and stock listing. Then this is the highest state of financial realization.

Edit the relationship between this paragraph and productivity

The financial distribution relationship is an integral part of the production relationship. It has something to do with productivity. With the development and change of productive forces, the financial distribution relationship will inevitably change; On the other hand, the financial distribution relationship also reacts to the development of productive forces. When the financial distribution relationship adapts to the nature of productive forces, it can promote the development of productive forces; When it does not adapt to the nature of productive forces, it will hinder the development of productive forces. State finance based on private ownership of means of production includes: ① slavery state finance. It is the distribution relationship of some social products occupied by the slave-owner dictatorship country in order to maintain the violent rule and economic and super-economic exploitation of slaves and freemen. This is the initial form of financing that has not yet been finalized. The family income and expenditure of the royal family are mixed with the national financial income and expenditure, and economic exploitation is mixed with super-economic exploitation ... >>

What is the basic task of finance every month?

Responsibilities of the finance department

1. Responsible for keeping and registering cash books and deposit journals, original vouchers and accounting vouchers.

2. Responsible for reviewing cash receipt and payment vouchers, handling cash receipt and payment business, keeping cash, and implementing inventory limit management for cash. The excess must be sent to the bank in time, and cash cannot be paid in IOUs.

3. Be responsible for keeping blank checks, bank documents, corporate seals reserved by banks, and bank settlement such as issuing, recording and transferring checks. Contract payment shall verify whether the payee is consistent with the contract signing unit.

4. Be responsible for checking the bank deposit balance with the bank every month and preparing the bank statement.

5. Be responsible for the calculation and payment of employees' wages and the calculation of personal income tax.

6. Be responsible for the company's asset management and equity management, draw up the company's monthly, quarterly and annual fund sources and use plans, and prepare the company's annual plan.

7. Preside over the financial analysis of the company; Regularly check and analyze the company's financial situation, and use financial data to analyze economic activities.

8. Coordinate the relationship between taxation, banks and relevant departments; Responsible for receiving the personnel of banks and tax units, and receiving the tax inspection work of tax departments.

9. Strictly implement the national financial system, discipline, accounting system, policies and decrees, and be responsible for collecting the latest policies and information on national finance, taxation, banking and foreign exchange management.

10. Establish and improve the accounting system to ensure accurate accounting and timely issuance and reporting of internal and external statements.

1 1. Responsible for the accounting of the company's cost and sales. Formulate and implement cost control measures, and make cost prediction, planning, control, accounting, analysis and assessment;

12. Be responsible for the audit and verification of various contract payments, computer entry management of various contracts, settlement and payment registration one by one and in sequence.

13. Be responsible for keeping the special financial seal of the company and the accounting files such as banks, taxes, account books, vouchers and statements.

14. Responsible for regularly organizing relevant departments and personnel to make an inventory of the company's physical assets. Check and check the cashier's monetary funds regularly or irregularly.

15. According to the provisions of the industry accounting system, correctly set up and use accounting subjects, prepare accounting vouchers and registration books, and make the summary clear, the amount correct and the elements complete.

16. Responsible for accounting, tax declaration, handling, alteration and annual inspection of bank and tax vouchers.

17. Responsible for checking and confirming current accounts, regularly checking creditor's rights and debts, and clearing and collecting.

18. According to the computerized accounting system, strictly implement account book management, and be responsible for the printing and binding of subsidiary ledger and general ledger. Handle the upgrade and maintenance of financial software to ensure the normal operation of financial software and smooth accounting treatment.

19. Take the lead in preparing the company's annual plan, draw up the company's monthly and quarterly fund sources and use plans, and dispatch and manage the funds of various projects.

20. Take the lead in taking stock of the company's assets on a regular basis and put forward handling opinions.

2 1. Review and supervise the legality, rationality and compliance of business, and urge relevant departments of the company to reduce consumption, save expenses and improve economic benefits.

22. Issue accounting statements and submit accounting statements and tax returns as required.

23 responsible for collecting the latest policies and information of national and local finance, taxation, banking and foreign exchange management and guiding the work.