<br /><br/><br /><p><span style="font-family:宋体;"><span style="font-size:9pt;">封面</span></span><br />
<span style="font-family:宋体;"><span style="font-size:9pt;">内容简介<br />
<span style="font-size:9pt;">目录</span></span><br />
<span style="color:#3399ff;"><span style="font-size:9pt;">第1</span>章会计法律制度</span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考纲分析</span></span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考点精讲</span></span></span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">1.1</span></span>会计法律制度的概念与构成</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>会计法律制度的概念</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计法律制度的构成</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">1.2</span></span>会计工作管理体制</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>会计工作的行政管理体制</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计工作的自律管理</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>单位内部的会计工作管理</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">1.3</span></span>会计核算</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>总体要求</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计凭证、会计账簿和财务报表</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>会计档案管理</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">1.4</span></span>会计监督</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>单位内部会计监督</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计工作的政府监督</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>会计工作的社会监督</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">1.5</span></span>会计机构和会计人员</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>会计机构的设置</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计工作岗位的设置</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>会计工作交接</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>会计从业资格</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点5</span>会计专业技术资格与职务</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">1.6</span></span>法律责任</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>法律责任概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>不依法设置会计账簿等会计违法行为的法律责任</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>其他会计违法行为的法律责任</span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">强化习题</span></span></span></p>

<p><span style="color:#3399ff;"><span style="font-family:宋体;"><span style="font-size:9pt;">第2</span>章结算法律制度</span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考纲分析</span></span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考点精讲</span></span></span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">2.1</span></span>现金结算</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>现金结算的概念</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>现金结算的范围和限额</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">2.2</span></span>支付结算概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>支付结算的概念</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>办理支付结算的具体要求</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">2.3</span></span>银行结算账户</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>银行结算账户的概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>银行结算账户管理的基本原则</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>银行结算账户的开立、变更与撤销</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>违反银行账户管理法律制度的法律责任</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">2.4</span></span>票据结算</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>票据结算概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>支票</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>商业汇票</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>银行汇票和银行本票</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">2.5</span></span>银行卡</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>银行卡的概念和种类</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>银行卡账户与交易</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>银行卡的计息和收费</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>银行卡申领、注销和挂失</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">2.6</span></span>其他结算方式</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>汇兑</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>委托收款</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>托收承付</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>国内信用证</span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">强化习题</span></span></span></p>

<p><span style="color:#3399ff;"><span style="font-family:宋体;"><span style="font-size:9pt;">第3</span>章税收法律制度</span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考纲分析</span></span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考点精讲</span></span></span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">3.1</span></span>税收和税法</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>税收的概念与分类</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>税法及构成要素</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">3.2</span></span>主要税种</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>增值税</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>消费税</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>营业税</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>企业所得税</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点5</span>个人所得税</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">3.3</span></span>税收征收管理</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>税务登记</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>发票开具与管理</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>纳税申报</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>税款征收</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点5</span>税务代理</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点6</span>税收检查</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点7</span>税收法律责任</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点8</span>税务行政复议</span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">强化习题</span></span></span></p>

<p><span style="color:#3399ff;"><span style="font-family:宋体;"><span style="font-size:9pt;">第4</span>章财政法律制度</span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考纲分析</span></span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考点精讲</span></span></span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">4.1</span></span>预算法律制度</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>预算法律制度的构成</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>国家预算概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>预算管理的职权</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>预算收入与预算支出</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点5</span>预算组织程序</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点6</span>决算</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点7</span>预决算的监督</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">4.2</span></span>政府采购法律制度</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>政府采购法律制度的构成</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>政府采购的概念与原则</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>政府采购的功能与执行模式</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>政府采购的当事人</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点5</span>政府采购方式</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点6</span>政府采购的监督检查</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">4.3</span></span>国库集中收付制度</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>国库集中收付制度的概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>国库单一账户体系</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>财政收支的方式</span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">强化习题</span></span></span></p>

<p><span style="color:#3399ff;"><span style="font-family:宋体;"><span style="font-size:9pt;">第5</span>章会计职业道德</span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考纲分析</span></span></span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">考点精讲</span></span></span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">5.1</span></span>会计职业道德概述</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>职业道德的特征与作用</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计职业道德的概念与特征</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>会计职业道德的功能与作用</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>会计职业道德与会计法律制度的关系</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">5.2</span></span>会计职业道德规范的主要内容</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">5.3</span></span>会计职业道德教育</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">5.4</span></span>会计职业道德建设组织与实施</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>财政部门的组织推动</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计行业的自律</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点3</span>企事业单位的内部监督</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点4</span>社会各界的监督与配合</span></p>

<p><span style="color:#006600;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">5.5</span></span>会计职业道德的检查与奖惩</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点1</span>会计职业道德的检查与奖惩的意义</span></p>

<p><span style="font-family:宋体;"><span style="font-size:9pt;">考点2</span>会计职业道德的检查与奖惩机制</span></p>

<p><span style="color:blue;"><span style="font-family:宋体;"><span style="font-size:9.0pt;">强化习题</span></span></span></p></br></br>