出纳操作技术（第四版）

联系编辑

作者：张格杨，吴树罡

ISBN：978-7-5685-5775-7

中图分类：F233

出版社：大连理工大学出版社

出版时间：2025-07-01

定价：58.80元

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教学资源

本教材属于高等职业教育财务会计专业系列规划教材。教材具体包括：出纳岗位认知、出纳基本技能训练、银行结算业务、出纳对账与结账、出纳资料归档与移交。同时在此基础上设计第五个项目为贯穿全部内容和过程的出纳业务综合实训，以实现学生有单个项目和任务的掌握到综合实际运用能力的提升。教材以问题为导向，根据出纳岗位职业能力需求，以真实企业为蓝本设计仿真企业，真实再现出纳业务办理真实过程，理实一体，强化学生出纳操作能力。教材按照出纳业务流程，从出纳基本技能训练到年末出纳资料归档，形成前后贯通的业务体系，使得学生在学做过程中获得专业知识技能。

项目一岗前准备 1

任务一认知出纳岗位 2

任务二办理工作交接 9

任务三训练出纳基本技能 19

项目二现金结算业务 52

任务一认知现金管理制度 53

任务二办理现金存取业务 62

任务三办理现金收付业务 75

任务四清查库存现金 91

项目三银行结算业务 102

任务一管理银行账户 104

任务二办理支票结算业务 122

任务三办理银行本票结算业务（选学） 141

任务四办理银行汇票结算业务 142

任务五办理商业汇票结算业务 143

任务六办理汇兑结算业务 170

任务七办理委托收款结算业务 185

任务八办理托收承付结算业务（选学） 209

项目四互联网结算业务 210

任务一办理网上银行结算业务 211

任务二办理支付宝结算业务 240

任务三办理微信结算业务 251

项目五期末业务 257

任务一银行对账 258

任务二期末结账 268

任务三编制出纳报告 275

任务四归档与保管出纳资料 283

课件－出纳操作技术（第四版）

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CONNECT:[ UseTime:0.013312s ] mysql:host=8.142.115.240;port=3306;dbname=demo_dutp_cn;charset=utf8
SHOW FULL COLUMNS FROM `xn_keyword` [ RunTime:0.015932s ]
SELECT * FROM `xn_keyword` WHERE `type` = 'sve' AND `type_resources` = 2 ORDER BY `sort` DESC [ RunTime:0.003513s ]
SHOW FULL COLUMNS FROM `xn_category` [ RunTime:0.020194s ]
SELECT * FROM `xn_category` ORDER BY `sort` ASC,`id` ASC [ RunTime:0.009345s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004847s ]
SELECT * FROM `xn_category` WHERE `type` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.006121s ]
SELECT * FROM `xn_category` WHERE `type` = 2 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004930s ]
SHOW FULL COLUMNS FROM `xn_online` [ RunTime:0.015679s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 1 ORDER BY `sort` DESC [ RunTime:0.003338s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 2 ORDER BY `sort` DESC [ RunTime:0.003304s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 3 LIMIT 1 [ RunTime:0.003251s ]
SHOW FULL COLUMNS FROM `xn_sve_category` [ RunTime:0.019410s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 0 AND `status` = 1 ORDER BY `sort` ASC [ RunTime:0.003323s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 46 [ RunTime:0.003249s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 61 [ RunTime:0.003260s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 62 [ RunTime:0.003267s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 68 [ RunTime:0.003253s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 63 [ RunTime:0.003250s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 49 [ RunTime:0.003351s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 AND `category_type` = 'sve' ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004508s ]
SHOW FULL COLUMNS FROM `xn_footer` [ RunTime:0.015026s ]
SELECT * FROM `xn_footer` ORDER BY `sort` DESC [ RunTime:0.003357s ]
SELECT * FROM `xn_footer` WHERE `type` = 1 ORDER BY `sort` DESC [ RunTime:0.003290s ]
SELECT * FROM `xn_footer` WHERE `type` = 2 ORDER BY `sort` DESC [ RunTime:0.003308s ]
SHOW FULL COLUMNS FROM `xn_books` [ RunTime:0.015370s ]
SELECT * FROM `xn_books` WHERE `is_show` = 1 AND `id` = 5169 LIMIT 1 [ RunTime:0.003366s ]
SELECT * FROM `xn_books` WHERE `category_id` = 999 LIMIT 4 [ RunTime:0.005178s ]
SHOW FULL COLUMNS FROM `xn_main_banner` [ RunTime:0.020825s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 261 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.003367s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 260 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.003330s ]
SHOW FULL COLUMNS FROM `xn_download` [ RunTime:0.020353s ]
SELECT `d`.*,c.title as category_name FROM `xn_download` `d` INNER JOIN `xn_category` `c` ON `c`.`id`=`d`.`category_id` WHERE `d`.`book_id` = '5169' [ RunTime:0.012367s ]
SHOW FULL COLUMNS FROM `xn_download_category` [ RunTime:0.017239s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 6 LIMIT 1 [ RunTime:0.003255s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 9 LIMIT 1 [ RunTime:0.003199s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 8 LIMIT 1 [ RunTime:0.003229s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 5 LIMIT 1 [ RunTime:0.003260s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 5 LIMIT 1 [ RunTime:0.003261s ]
SHOW FULL COLUMNS FROM `xn_editor` [ RunTime:0.016292s ]
SELECT * FROM `xn_editor` WHERE `id` = 108 LIMIT 1 [ RunTime:0.003357s ]

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