具体描述
《新手会计入门一学就会》按照会计实操中的流程，一步一步讲解如何建账、记账，各个会计科目如何填列，如何对账、调账，财务报表如何编制以及分析，并且介绍了纳税实务流程，是一本实用性很强的会计入门书籍。如果你还因为内容繁琐而对会计知识望而却步，如果你还为自己不懂会计知识而烦恼，那不如行动起来，翻开《新手会计入门一学就会》，它将会成为你的枕边书，成为你的实用工具书。
作者简介
目录信息
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The section dedicated to understanding financial statements was particularly enlightening. The author doesn't just present the Income Statement, Balance Sheet, and Cash Flow Statement as separate entities; they skillfully demonstrate how they are interconnected. It was fascinating to see how a transaction on the Income Statement, for instance, would impact the Balance Sheet and subsequently the Cash Flow Statement. The author uses clear, concise language and avoids jargon wherever possible, making these often-intimidating documents accessible. The explanations for each line item were thorough, detailing what each component represents and why it's important. For example, the breakdown of operating activities, investing activities, and financing activities on the Cash Flow Statement was incredibly helpful. The author explained the rationale behind classifying certain cash flows into these categories, which is crucial for interpreting a company's financial health. I also appreciated the visual aids used to illustrate the relationships between the statements, such as flowcharts and diagrams. These visual cues helped reinforce the concepts and made it easier to remember how the statements link together. The author also offered practical tips on how to read and interpret these statements, empowering me to look beyond the surface-level numbers and understand the underlying story of a company's financial performance. It felt like I was learning to read a new language, and this book provided the essential vocabulary and grammar. The author's approach emphasizes not just what the statements show, but also what they imply about a business.
评分The chapter on internal controls was a valuable addition that I didn't expect in an introductory accounting book. The author explained the importance of internal controls in safeguarding assets, ensuring the accuracy of financial records, and promoting operational efficiency. The examples provided were practical and relevant, illustrating concepts like segregation of duties, authorization procedures, and physical safeguards. I particularly liked the discussion on how internal controls help prevent fraud and errors. The author described various scenarios where weak internal controls could lead to significant financial losses, which really drove home the importance of robust systems. The explanation of the different types of controls – preventative, detective, and corrective – was also very well-structured. It provided a framework for understanding how various control activities work together to protect a business. The author also highlighted the role of technology in modern internal controls, discussing things like access controls and audit trails. This made the topic feel current and relevant. The practical advice on implementing and monitoring internal controls was also helpful, offering actionable steps that a business owner or manager could take. It’s not just about understanding theory; it’s about understanding how to apply it in practice to protect the business. This section added a crucial layer of understanding beyond just the mechanics of accounting.
评分The author's ability to explain the concept of accrual accounting is exceptional. I've always struggled with the idea of recognizing revenue when earned and expenses when incurred, regardless of when cash changes hands. However, this book made it incredibly clear. The analogies used were very relatable, comparing it to things like earning wages or paying rent. The examples were also carefully chosen to illustrate both revenue and expense recognition. For example, when discussing deferred revenue, the author explained how a service provided in advance still represents an obligation to perform, and thus cannot be recognized as earned revenue immediately. Similarly, prepaid expenses were explained in a way that made it evident why they are assets that will be consumed over time. The discussion on matching principle was also well-articulated, demonstrating how expenses should be recognized in the same period as the revenues they help generate. This holistic approach to accrual accounting really solidified my understanding. The book also touched upon the cash basis of accounting and clearly contrasted it with the accrual basis, highlighting the advantages of accrual accounting for providing a more accurate picture of a company's financial performance. The practice problems in this section were particularly insightful, forcing me to think critically about when to recognize various transactions. The detailed explanations of the solutions helped me refine my understanding of the nuances involved. It's not just about memorizing rules; it's about understanding the economic reality behind the accounting entries.
评分The author's approach to explaining depreciation was a major breakthrough for me. I had always found the concept somewhat abstract, but the detailed explanations and varied examples in this book made it incredibly clear. They didn't just present the formulas for straight-line, declining balance, and units-of-production methods; they explained the rationale behind each one and how they reflect different patterns of asset usage. The use of a consistent asset example across all methods was particularly effective, allowing me to directly compare the results and understand the impact of each method on expense recognition and asset book value over time. The author also explained the concept of salvage value and useful life in a practical way, showing how these estimates influence the depreciation calculation. The discussion on how depreciation affects a company's profitability and tax liability was also very informative. It helped me understand that depreciation is not just an accounting entry, but a strategic decision with financial implications. The inclusion of practice problems that required calculating depreciation under different methods and periods was excellent for reinforcing my learning. The detailed solutions not only showed the correct answers but also explained the thought process behind each calculation, which was crucial for my understanding. The book really emphasized the economic reality that assets lose value over time and how accounting captures this.
评分The chapter on journal entries was a revelation. I've always found the concept of debits and credits a bit abstract, but the author's approach made it click. They didn't just present the rules; they explained the "why" behind them. The examples were varied, covering common business transactions like sales, purchases, and payroll. What was particularly helpful was the step-by-step process for recording each entry. The author showed not only how to identify the accounts involved but also how to determine whether they should be debited or credited based on their nature and the transaction's effect. This wasn't a rote memorization approach; it was about building a fundamental understanding of how transactions flow through the accounting system. I also liked how they introduced the concept of the accounting equation early on and consistently referenced it when explaining journal entries. This helped reinforce the underlying logic and ensured that the entries always balanced. The inclusion of practice exercises at the end of the chapter, with detailed explanations of the solutions, was a lifesaver. It allowed me to test my understanding and immediately identify any areas where I needed more practice. The author's explanations for the solutions were thorough, explaining the reasoning behind each debit and credit. This reinforcement was key to my learning process. I felt a real sense of accomplishment as I worked through the exercises and correctly applied the principles. The book doesn't just give you information; it gives you the tools to practice and master it. The visual layout of the journal entry examples, with clear columns for date, account, debit, and credit, was also very helpful in organizing my thoughts.
评分The way the author breaks down complex financial statements is truly remarkable. They don't just present the numbers; they walk you through the logic behind them, explaining why each element is important and how it contributes to the overall picture. I particularly appreciated the use of real-world examples, which made the abstract concepts much more tangible. For instance, when explaining the balance sheet, the author used a small business scenario that was easy to relate to. This wasn't just a generic example; it felt like a story, with clear characters and understandable transactions. I could easily visualize how assets, liabilities, and equity came together. The explanations of depreciation and amortization were also very clear. Instead of just giving formulas, the author explained the underlying principles and the impact on a company's financial health. They even included a section on how different depreciation methods can affect reported profits, which is a crucial point that many introductory texts gloss over. The flow of information from one chapter to the next felt natural, building upon previous knowledge without overwhelming the reader. There were also little side notes and tips throughout the book that offered practical advice, like how to reconcile accounts efficiently or common pitfalls to avoid. These insights are invaluable for anyone starting out in accounting. The use of infographics and diagrams to illustrate certain processes, like the accounting cycle, was also a great touch. They provided a visual anchor that helped solidify understanding. I found myself referring back to these visuals multiple times. The author’s tone is encouraging and patient, never making you feel stupid for not understanding something immediately. It’s as if they’re right there with you, guiding you through each step.
评分The author's treatment of inventory costing methods was a standout for me. I've always found FIFO, LIFO, and weighted-average to be a bit confusing, but the explanations here were crystal clear. They provided detailed examples of how each method is applied to calculate cost of goods sold and ending inventory. What was particularly effective was the comparison of the impact of each method on a company's financial statements under different economic conditions, such as periods of rising prices. This showed me that the choice of inventory costing method is not just an accounting technicality, but has real implications for reported profitability and taxes. The use of hypothetical inventory scenarios with clear purchase and sales data allowed me to follow the calculations step-by-step and see the differences in outcomes. The author also explained the underlying assumptions of each method, making it easier to grasp the conceptual differences. For instance, the explanation of FIFO as assuming the first goods purchased are the first ones sold, and LIFO as the opposite, was very direct. The author didn't shy away from mentioning that LIFO is not permitted under International Financial Reporting Standards (IFRS), which is an important detail for global context. The practice problems were invaluable for solidifying my understanding, allowing me to apply the learned concepts and verify my calculations. The detailed explanations for the solutions reinforced the logic and helped me catch any minor errors in my own attempts. This section truly demystified a topic I had previously found quite challenging.
评分这本书的封面设计就挺吸引人的，我拿到手里的时候，首先就被它那种简洁明快的风格吸引了。不是那种花里胡哨的设计，而是一种非常实用的感觉，仿佛这本书就是来解决我所有关于会计的困惑的。打开来一看，嚯，没想到扉页上还印着一句鼓励的话，虽然我平时不太注意这些，但那一刻还是觉得心里暖暖的。翻到目录， sections and chapters were well-organized, making it easy to navigate and find the specific topics I needed. The author seems to have a good understanding of what a beginner would struggle with, and they've structured the content accordingly. The font choice is also quite good; it's clear and easy to read, even for long reading sessions. I appreciate that the book uses a standard paper quality, which makes it feel like a durable and valuable resource. The binding looks strong, so I don't anticipate any pages falling out after repeated use. Overall, my initial impression is very positive, and I'm eager to dive into the actual content. I've always been a bit intimidated by accounting, but this book's presentation makes me feel like it's approachable and even enjoyable to learn. The physical feel of the book also contributes to that; it's not too heavy, making it comfortable to hold while reading. The weight distribution feels balanced. I'm particularly looking forward to seeing how they explain some of the more complex concepts, as that's where I usually get stuck. The layout of the pages is also spacious, with enough white space to avoid feeling cluttered. This suggests a thoughtful approach to reader experience, which is always appreciated. I've bought many books before that felt cramped and overwhelming just by looking at them, but this one avoids that entirely. The cover title itself, "新手会计入门一学就会" (Beginner Accountant, Learn it as Soon as You Start), is quite ambitious, and I'm keen to see if the content lives up to its promise. The paper texture is pleasant to the touch, not too smooth and not too rough.
评分The author's introduction to cost accounting principles provided a valuable insight into how businesses track and manage their expenses. The distinction between direct and indirect costs, and variable and fixed costs, was explained with clear, easy-to-understand examples. I particularly appreciated the discussion on cost behavior and how costs change in response to variations in production or sales volume. The explanations of cost-volume-profit (CVP) analysis were very illuminating. Understanding how to calculate break-even points and the impact of sales volume on profitability was a key takeaway. The author used clear diagrams and calculations to illustrate these concepts, making them very accessible. The section on cost allocation, especially the explanation of overhead allocation, was handled with great care. The author acknowledged the complexities involved and provided a simplified yet accurate method for allocating overheads to products or services. This helped me understand how businesses determine the true cost of their offerings. The practice problems in this section were excellent for reinforcing these concepts, requiring me to apply different cost accounting techniques and interpret the results. The detailed solutions ensured that I understood not just the calculations but also the underlying business implications of the cost data. This part of the book really opened my eyes to the strategic role of cost management in business success.
评分The way the author explains the concept of working capital and its management is incredibly practical. They don't just define current assets and current liabilities; they delve into how managing these components efficiently impacts a company's liquidity and short-term financial health. The discussion on the cash conversion cycle, for instance, was a real eye-opener. It clearly illustrated how a company can improve its cash flow by optimizing inventory turnover, accounts receivable collection, and accounts payable payments. The author provided concrete examples of strategies for managing each of these elements. For example, when discussing accounts receivable, they offered tips on credit policies, collection procedures, and the use of aging schedules to identify overdue accounts. Similarly, for inventory, they discussed methods like just-in-time inventory management. The explanation of the relationship between working capital and profitability was also well-articulated, showing how efficient working capital management can free up cash for investment and reduce financing costs. The author also touched upon the importance of balancing liquidity and profitability, highlighting that too much working capital can be as detrimental as too little. The practice scenarios provided were excellent for applying these concepts, requiring me to analyze different scenarios and recommend strategies for optimizing working capital. It truly felt like I was learning actionable business skills, not just accounting theory.
评分非会计专业人员 看了之后又忘记了 辛亏做了笔记 到时候看笔记了
评分非会计专业人员 看了之后又忘记了 辛亏做了笔记 到时候看笔记了
评分确实让我入门了，讲得挺清晰。 今日回头想想，此书极力推荐！
评分条目分得很细，但读起来的确非常无聊，毫无吸引力可言
评分非会计专业人员 看了之后又忘记了 辛亏做了笔记 到时候看笔记了
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