oth"></div>
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					<span class="list_title"> <a href="/article/sort070/2010/201001191682.html" title="《会计师事务所分所管理暂行办法》发布">《会计师事务所分所管理暂行办法》发布</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_12')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">4 | </span><em class="oldDate">2010-01-19</em></span>
					<div class="hidden_news_content" id="news_content_12">


　财政部18日公布《会计师事务所分所管理暂行办法》(以下简称《办法》)。《办法》规定，注册会计师人数50人以上，年业务收入1000万以上的会计师事务所，可以跨省级行政区域设立分所。《办法》自2010年7月1日起...
						<h3><a href="/article/sort070/2010/201001191682.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2009/200912311609.html" title="做会计，要修炼成“精”">做会计，要修炼成“精”</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_13')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">8 | </span><em class="oldDate">2010-01-18</em></span>
					<div class="hidden_news_content" id="news_content_13">       做会计，要修炼成“精”
　会计工作中的一些体会，和大家一起分享与共勉！
　1、刚工作的会计： 会计知识，都是学校里教的。大家都有这个体会：学校里教的东西，一般工作了都用不到。为什么？因为教材一般都...
						<h3><a href="/article/sort070/2009/200912311609.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001071640.html" title="建账入门之账簿有哪几类">建账入门之账簿有哪几类</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_14')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">6 | </span><em class="oldDate">2010-01-18</em></span>
					<div class="hidden_news_content" id="news_content_14">建账入门之
           账簿有哪几类
　①序时账簿。在实际工作中，序时账簿是按照会计部门收到凭证的先后顺序也就是按照记账凭证编号的先后顺序逐日进行登记的，所以序时账簿亦称日记账。
　序时账簿有两种：一种...
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					<span class="list_title"> <a href="/article/sort070/2010/201001071641.html" title="建账入门之年末如何结转有余额的账户">建账入门之年末如何结转有余额的账户</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_15')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">33 | </span><em class="oldDate">2010-01-18</em></span>
					<div class="hidden_news_content" id="news_content_15">　
建账入门之
---年末如何结转有余额的账户
　年度终了结账时，有余额的账户的余额，直接记入新账余额栏内即可，不需要编制记账凭证，也不必将余额再记入本年账户的借方或贷方（收方或付方），使本年有余额的账户...
						<h3><a href="/article/sort070/2010/201001071641.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001071642.html" title="建账入门之发票金额与支票金额不一致如何做账">建账入门之发票金额与支票金额不一致如何做账</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_16')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">2 | </span><em class="oldDate">2010-01-18</em></span>
					<div class="hidden_news_content" id="news_content_16">
建账入门之
---发票金额与支票金额不一致如何做账

【问】增值税发票金额与支票金额不一致，比如发票金额是50160，实际收50000。那160元是否可作财务费用？
　【答】贵单位所说的应该是想通过销售折扣解决问题...
						<h3><a href="/article/sort070/2010/201001071642.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001071643.html" title="建账入门之记账凭证的基本内容">建账入门之记账凭证的基本内容</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_17')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">10 | </span><em class="oldDate">2010-01-18</em></span>
					<div class="hidden_news_content" id="news_content_17">建账入门之
---记账凭证的基本内容
记账凭证是登记账簿的依据，为了保证账簿记录的准确性，记账凭证必须具有下列基本内容：
　1、记账凭证名称；
　2、填制单位的名称；
　3、凭证的填制日期及编号；
　4、经济...
						<h3><a href="/article/sort070/2010/201001071643.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001171675.html" title="给自己谈个好价钱职场“薪酬谈判学”">给自己谈个好价钱职场“薪酬谈判学”</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_18')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">2 | </span><em class="oldDate">2010-01-17</em></span>
					<div class="hidden_news_content" id="news_content_18">薪酬谈判学 会吗？
　如果你想跳槽，就一定会面临一个问题：和潜在的新东家谈判你的薪酬标准。这样的差事让很多人感到难以开口，或者不知道该如何去谈。
　除了少数当事人可以委托猎头公司进行以外，更多时候是需要...
						<h3><a href="/article/sort070/2010/201001171675.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001141670.html" title="办公室著名“忍无可忍”">办公室著名“忍无可忍”</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_19')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">7 | </span><em class="oldDate">2010-01-14</em></span>
					<div class="hidden_news_content" id="news_content_19">　有句话叫做“父母无法选择，但丈夫可以选择”，把这句话套用到职场中，可以改成“职业可以选择，但同事无法选择”。当你过五关斩六将得到一个心仪的职位，充满信心地准备大干一场时，或许你会发现，天哪，我的办公...
						<h3><a href="/article/sort070/2010/201001141670.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001141669.html" title="7种心态会毁了你的职场生涯">7种心态会毁了你的职场生涯</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_20')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">4 | </span><em class="oldDate">2010-01-14</em></span>
					<div class="hidden_news_content" id="news_content_20">　面对忙不完的工作，面对复杂的人际关系，职场之路走得一塌糊涂，员工时常因为工作上的小事而心生不满，影响上班心情。这种情况需要及时的纠正。下面来看看这些毁了你的职场路的不良心态吧。
　七种心态毁了你的职...
						<h3><a href="/article/sort070/2010/201001141669.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001141668.html" title="我们80后的如何应对职场的排挤现象">我们80后的如何应对职场的排挤现象</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_21')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">2 | </span><em class="oldDate">2010-01-14</em></span>
					<div class="hidden_news_content" id="news_content_21">　职场上很普遍的排挤这档子事儿，经常有大好青年满腔热情，自觉能有一番大作为，结果却发现冷箭四起，现实并不乐观。什么原因会导致自己被排挤？又有什么招数可以见招拆招避免出局？
　职场排挤为那般？
　Top1：...
						<h3><a href="/article/sort070/2010/201001141668.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2009/200912311611.html" title="会计人员工作实记">会计人员工作实记</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_22')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">6 | </span><em class="oldDate">2010-01-13</em></span>
					<div class="hidden_news_content" id="news_content_22">         会计人员工作实记
1.对行业要了解,这不是专指会计领域,而主要指公司经营的行业,如你在电器企业,就一定要对TCL长虹春兰海尔等等的大势有所了解,如果你从事通讯行业,就要对华为中兴UT等有所了解,如果在汽车行...
						<h3><a href="/article/sort070/2009/200912311611.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001041620.html" title="出纳岗位责任">出纳岗位责任</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_23')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">9 | </span><em class="oldDate">2010-01-13</em></span>
					<div class="hidden_news_content" id="news_content_23">出纳岗位责任
一、负责现金收入管理，检查和清点每日各收款点交来的现金，填制送款簿，及时存入银行。
　二、负责签收和整理各种支票、汇票等，填制送款簿，及时送存银行。
　三、检查一切收、付、缴款业务凭证，...
						<h3><a href="/article/sort070/2010/201001041620.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001041622.html" title="出纳人员工作调动该怎么交接？">出纳人员工作调动该怎么交接？</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_24')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">27 | </span><em class="oldDate">2010-01-13</em></span>
					<div class="hidden_news_content" id="news_content_24">　
出纳人员工作调动该怎么交接？
出纳人员调动工作时，应严格办理交接手续。工作调动，意味着出纳人员将永久离开原单位出纳岗位，按财务制度要求，必须在规定的期限内，严格、认真、全面地办理交接手续，否则，不...
						<h3><a href="/article/sort070/2010/201001041622.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001091654.html" title="如果你学所得税学得很晕,请看以下文章.">如果你学所得税学得很晕,请看以下文章.</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_25')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">10 | </span><em class="oldDate">2010-01-09</em></span>
					<div class="hidden_news_content" id="news_content_25">会计实务所得税1
如果你学习所得税学得很晕，就看完这篇文章吧，相信你看了以后，对所得税的核算，会有一个清晰的认识。
学习所得税的主线：
四步计算所得税：计算利润总额并进行纳税调整&mdash;&mdash;弄清暂时性...
						<h3><a href="/article/sort070/2010/201001091654.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001091653.html" title="会计实务中所得税2">会计实务中所得税2</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_26')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">2 | </span><em class="oldDate">2010-01-09</em></span>
					<div class="hidden_news_content" id="news_content_26">资产账面价值&gt;计税基础&mdash;&mdash;叫应纳税暂时性差异&mdash;&mdash;计入递延所得税负债；
负债账面价值&lt;计税基础&mdash;&mdash;叫应纳税暂时性差异&mdash;&mdash;计入递延所得税负债；
资产账面价值&lt;计税基础&...
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					<span class="list_title"> <a href="/article/sort070/2010/201001091652.html" title="会计实务中所得税3">会计实务中所得税3</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_27')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">1 | </span><em class="oldDate">2010-01-09</em></span>
					<div class="hidden_news_content" id="news_content_27">4、非同一控制下的企业合并中，按照会计规定确定的合并中取得各项可辨认资产、负债的公允价值与其计税基础之间形成可抵扣暂时性差异的，应确认相应的递延所得税资产，同时调整合并中应予确认的商誉。 
甲公司所得税...
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					<span class="list_title"> <a href="/article/sort070/2010/201001091651.html" title="会计实务中所得税4">会计实务中所得税4</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_28')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">1 | </span><em class="oldDate">2010-01-09</em></span>
					<div class="hidden_news_content" id="news_content_28">在前面分别说明了有关的概念和所得税核算的三个步骤后，下面综合举例说明所得税核算全过程： 
甲股份有限公司（下称甲公司）2007年有关所得税资料如下： 
（1）甲公司所得税采用资产负债表债务法核算，所得税率为3...
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					<span class="list_title"> <a href="/article/sort070/2010/201001081648.html" title="快乐有效的学习计划秘诀">快乐有效的学习计划秘诀</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_29')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">5 | </span><em class="oldDate">2010-01-08</em></span>
					<div class="hidden_news_content" id="news_content_29">
　“学习专业知识”本身并不难，不少学员曾遇到的困难在于：如何培养和长久保持浓厚的学习兴趣，养成良好的学习习惯，稳定在一个良好的学习状态中？！
　一、有明确的职业生涯规划蓝图、学习目的，知道自己正稳步...
						<h3><a href="/article/sort070/2010/201001081648.html" target="_blank">[阅读全文]</a></h3>
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					<span class="list_title"> <a href="/article/sort070/2010/201001081646.html" title="会计电算化的内部控制">会计电算化的内部控制</a></span>
					<span class="list_news_dis"><a href="javascript:displayElement('news_content_30')">[内容预览]</a></span>
					<span class="list_info"><span class="list_hits">3 | </span><em class="oldDate">2010-01-08</em></span>
					<div class="hidden_news_content" id="news_content_30"> 随着电子技术的进一步发展，会计电算化已在各个企业普及开来。财政部也颁布了《内部会计控制规范&mdash;&mdash;基本规范（试行）》，并指出：“电子信息技术控制要求运用电子信息技术手段建立内部会计控制系统，减少...
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