general filter.ipynb

{
 "cells": [
  {
   "cell_type": "code",
   "execution_count": 7,
   "id": "6f91ac69",
   "metadata": {
    "scrolled": true
   },
   "outputs": [],
   "source": [
    "# interpreter pytorch_py3.7\n",
    "\n",
    "import pandas as pd\n",
    "import re\n",
    "import numpy as np\n",
    "import os\n",
    "# from read_file import *\n",
    "\n",
    "def newDic(index, name, first, second, third, fourth, sentence):\n",
    "    return {\n",
    "        'file_index': index,\n",
    "        'class':name,\n",
    "        'first':first,\n",
    "        'second':second,\n",
    "        'third':third,\n",
    "        'fourth': fourth,\n",
    "        'sentence':sentence,\n",
    "    }\n",
    "\n",
    "\n",
    "if __name__ == '__main__':\n",
    "\n",
    "    #1. 文件读取\n",
    "    root = '../documents/'\n",
    "    files = os.listdir(root)\n",
    "    info = []\n",
    "    for file in files:\n",
    "        if '.txt' in file:\n",
    "            f = open(root + file, 'r', encoding='utf-8')\n",
    "            text = f.read()\n",
    "            info.append(text)\n",
    "            f.close()\n",
    "        elif '.doc' in file:\n",
    "            pass\n",
    "        elif '.ppt' in file or '.pptx' in file:\n",
    "            pass\n",
    "        elif '.pdf' in file and file.replace('.pdf', '.txt') not in files:\n",
    "#             text = pdf2text(root, file)\n",
    "            pass\n",
    "        elif '.xlsx' in file or '.xls' in file:\n",
    "            pass\n",
    "        else: # 想不到先\n",
    "            pass\n",
    "\n",
    "#     exit()\n",
    "#     file = pd.read_excel('物流数据内容（中诺思提供）.xlsx', sheet_name=None)\n",
    "#     data = file['Sheet2']\n"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": 244,
   "id": "3be2bea8",
   "metadata": {
    "scrolled": true
   },
   "outputs": [],
   "source": [
    "PATTERN_TITLE_LIST = {\n",
    "    '[一二三四五六七八九十]+\\s*、|附\\s*[录表][：\\:\\d]?': 0, \n",
    "    '（\\s*[一二三四五六七八九十]+\\s*）|\\(\\s*[一二三四五六七八九十]+\\s*\\)': 1,\n",
    "    '\\d\\s*[\\.\\．、]': 2,\n",
    "    '\\d{1,2}\\s?[\\.．]\\s?\\d{1,2}':3,\n",
    "    '\\(?\\d\\)|（?\\d）':4,\n",
    "    \n",
    "    '表\\d+\\s|项\\s*目\\s*[一二三四五六七八九十0-9]\\s*、?|模\\s*块?\\s*[一二三四五六七八九十0-9]\\s*、?|[\\u4e00-\\u9fa5_a-zA-Z0-9]{2,6}\\s*[\\:：]':999,\n",
    "}\n",
    "\n",
    "PATTERN_LABEL_NUMBER = r'[^一二三四五六七八九十0-9]+'\n",
    "\n",
    "def stuctureIdentifier(text):\n",
    "    def next_label(label): pass\n",
    "    \n",
    "    def next_number(label):\n",
    "        if label in '一 二 三 四 五 六 七 八 九 十 十一 十二 十三 十四 十五'.split(' '):\n",
    "            tmp = '一 二 三 四 五 六 七 八 九 十 十一 十二 十三 十四 十五'.split(' ')\n",
    "            try: return tmp[tmp.index(label)+1]\n",
    "            except: return '十六'\n",
    "        else:\n",
    "            try: return str(int(label)+1)\n",
    "            except: pass #TODO: 没想到还有什么情况\n",
    "        return 'unnamed'\n",
    "    \n",
    "    \n",
    "    for title_pattern in PATTERN_TITLE_LIST:\n",
    "#         print('>> ', title_pattern)\n",
    "        # 先全标\n",
    "        pattern = r\"([\\n\\s\\t]+)(\"+title_pattern+ r\")(\\s*[\\u4e00-\\u9fa5_a-zA-Z])\"\n",
    "        text = re.sub(pattern, r'\\1<title' + str(PATTERN_TITLE_LIST[title_pattern]) + r'>\\2</title' + str(PATTERN_TITLE_LIST[title_pattern]) + r'>\\3', text)\n",
    "\n",
    "        \n",
    "    for title_pattern in PATTERN_TITLE_LIST:\n",
    "        finded = re.finditer(f'<title{PATTERN_TITLE_LIST[title_pattern]}>(.+?)</title{PATTERN_TITLE_LIST[title_pattern]}>(.+?)\\n', text)\n",
    "        #再过滤掉层级不对的label <- 并不需要提前分句\n",
    "        for it in finded:\n",
    "            print(text[it.start():it.end()])\n",
    "            above_text = text[: it.start()]\n",
    "            current_class = re.findall('<title(\\d+)>', text[it.start():it.end()])[0]\n",
    "            current = re.findall('<title\\d+>(.*?)</title\\d+>', text[it.start():it.end()])[0]\n",
    "            current_tag = re.sub(PATTERN_LABEL_NUMBER, '', current)\n",
    "            if len(current_tag) == 0: continue\n",
    "            if (str(current_tag) in ['1', '一'] and not ('.' in current or '．' in current)) or\\\n",
    "                (list(str(current_tag))[-1] in ['1', '一'] and ('.' in current or '．' in current)): \n",
    "                if len(re.findall('<title(\\d+)>',above_text)) > 0:\n",
    "                    print('test', text[it.start():it.end()],re.findall('<title\\d+>.*?\\s',above_text)[-1], int(re.findall('<title(\\d+)>',above_text)[-1]), int(current_class),\n",
    "                         int(re.findall('<title(\\d+)>',above_text)[-1]) < int(current_class))\n",
    "                    if int(re.findall('<title(\\d+)>',above_text)[-1]) <= int(current_class): continue\n",
    "#                     elif int(re.findall('<title(\\d+)>',above_text)[-1]) < int(current_class) and \\\n",
    "#                             list(str(re.sub(PATTERN_LABEL_NUMBER, '', re.findall('<title\\d+>(.*?)</title',above_text)[-1])))[-1] in ['1', '一']: \n",
    "#                         print('cas1')\n",
    "#                         continue\n",
    "                    else:\n",
    "                        tmp = list(text)\n",
    "                        tmp[it.start():it.end()] = re.sub('title','delet',text[it.start():it.end()])\n",
    "                        text = ''.join(tmp)\n",
    "                        continue\n",
    "\n",
    "                \n",
    "                \n",
    "            above_finded = re.findall(f'<title{str(current_class)}>(.*?)</title{str(current_class)}>', above_text)\n",
    "            if len(above_finded) > 0:\n",
    "                last_tag = re.sub(PATTERN_LABEL_NUMBER, '', above_finded[-1])\n",
    "                if current_tag==next_number(last_tag): \n",
    "                    last_delete = re.findall(f'<delet{str(current_class)}>(.*?)</delet{str(current_class)}>', above_text)\n",
    "                    if len(last_delete) > 0:\n",
    "                        if current_tag==next_number(re.sub(PATTERN_LABEL_NUMBER, '', last_delete[-1])):\n",
    "                            tmp = list(text)\n",
    "                            tmp[it.start():it.end()] = re.sub('title','delet',text[it.start():it.end()])\n",
    "                            text = ''.join(tmp)\n",
    "                            continue\n",
    "                        else: continue\n",
    "                    else: continue\n",
    "\n",
    "                        \n",
    "                #判断next同级标签\n",
    "                below_finded = re.findall(f'<title{str(current_class)}>(.*?)</title{str(current_class)}>', text[it.end():])\n",
    "                if len(below_finded) > 0:\n",
    "                    if (below_finded[0] == next_number(current_tag)) and (current_tag == last_tag): continue\n",
    "                        \n",
    "                #判断next标签是否为一个新的子标签\n",
    "                below_finded = re.findall(f'<title(\\d+)>(.*?)</title\\d+>', text[it.end():])\n",
    "                if len(below_finded) > 0:\n",
    "                    next_class = re.sub(PATTERN_LABEL_NUMBER, '', below_finded[0][1])\n",
    "#                     print(below_finded[0], next_class)\n",
    "                    try:\n",
    "                        if below_finded[0][0] != current_class and (str(next_class) in ['1', '一'] or\\\n",
    "                            (list(str(next_class))[-1] in ['1', '一'] and ('.' in below_finded[0][1] or '．' in below_finded[0][1]))): continue\n",
    "                    except: pass\n",
    "                tmp = list(text)\n",
    "                tmp[it.start():it.end()] = re.sub('title','delet',text[it.start():it.end()])\n",
    "                text = ''.join(tmp)\n",
    "                print('update to :', text[it.start():it.end()])\n",
    "\n",
    "            print('next')\n",
    "#             print(TITLE_LIST[title_pattern],it.group(), it.start(), it.end(), text[it.start():it.end()])\n",
    "    return re.sub('</?delet\\d+>', '', text)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": 245,
   "id": "4aa353b6",
   "metadata": {
    "scrolled": true
   },
   "outputs": [
    {
     "name": "stdout",
     "output_type": "stream",
     "text": [
      "<title0>一 、</title0>课程性质\n",
      "\n",
      "next\n",
      "<title0>二、</title0> 职业活动\n",
      "\n",
      "<title0>三、</title0>  课程目标\n",
      "\n",
      "<title0>四、</title0>课程内容\n",
      "\n",
      "<title0>一、</title0>会计法律\n",
      "\n",
      "test <title0>一、</title0>会计法律\n",
      " <title999>模块一、</title999>会计法律制度的构成\n",
      " 999 0 False\n",
      "<title0>二、</title0>会计行政法规\n",
      "\n",
      "update to : <delet0>二、</delet0>会计行政法规\n",
      "\n",
      "next\n",
      "<title0>三、</title0>国家统一的会计制度\n",
      "\n",
      "update to : <delet0>三、</delet0>国家统一的会计制度\n",
      "\n",
      "next\n",
      "<title0>一、</title0>会计工作的行政管理\n",
      "\n",
      "test <title0>一、</title0>会计工作的行政管理\n",
      " <title999>模块二、</title999>会计工作管理体制\n",
      " 999 0 False\n",
      "<title0>二、</title0>会计工作的自律管理\n",
      "\n",
      "<title0>三、</title0>单位会计工作管理\n",
      "\n",
      "<title0>一、</title0>总体要求\n",
      "\n",
      "test <title0>一、</title0>总体要求\n",
      " <title999>模块三、</title999>会计法律核算\n",
      " 999 0 False\n",
      "<title0>二、</title0>会计凭证\n",
      "\n",
      "update to : <delet0>二、</delet0>会计凭证\n",
      "\n",
      "next\n",
      "<title0>三、</title0>会计账簿\n",
      "\n",
      "update to : <delet0>三、</delet0>会计账簿\n",
      "\n",
      "next\n",
      "<title0>四、</title0>财务会计报告\n",
      "\n",
      "<title0>五、</title0>会计档案\n",
      "\n",
      "update to : <delet0>五、</delet0>会计档案\n",
      "\n",
      "next\n",
      "<title0>六、</title0>其他\n",
      "\n",
      "update to : <delet0>六、</delet0>其他\n",
      "\n",
      "next\n",
      "<title0>一、</title0>单位内部会计监督\n",
      "\n",
      "test <title0>一、</title0>单位内部会计监督\n",
      " <title999>模块四、</title999>会计监督\n",
      " 999 0 False\n",
      "<title0>二、</title0>会计工作的政府监督\n",
      "\n",
      "<title0>三、</title0>会计工作的社会监督\n",
      "\n",
      "<title0>一、</title0>会计机构的设置\n",
      "\n",
      "test <title0>一、</title0>会计机构的设置\n",
      " <title999>模块五、</title999>会计机构和会计人员\n",
      " 999 0 False\n",
      "<title0>二、</title0>代理记账\n",
      "\n",
      "<title0>三、</title0>会计从业资格\n",
      "\n",
      "<title0>四、</title0>会计专业职务与会计专业技术资格\n",
      "\n",
      "<title0>五、</title0>会计工作岗位设置\n",
      "\n",
      "<title0>六、</title0>会计人员的工作交接\n",
      "\n",
      "<title0>一、</title0>法律责任的概念\n",
      "\n",
      "test <title0>一、</title0>法律责任的概念\n",
      " <title999>模块六、</title999>会计法律责任\n",
      " 999 0 False\n",
      "<title0>二、</title0>不依法设置会计账簿等会计违法行为的法律责任\n",
      "\n",
      "update to : <delet0>二、</delet0>不依法设置会计账簿等会计违法行为的法律责任\n",
      "\n",
      "next\n",
      "<title0>三、</title0>其他会计违法行为的法律责任\n",
      "\n",
      "update to : <delet0>三、</delet0>其他会计违法行为的法律责任\n",
      "\n",
      "next\n",
      "<title0>一、</title0>支付结算的概念和特征\n",
      "\n",
      "test <title0>一、</title0>支付结算的概念和特征\n",
      " <title999>模块一</title999>概述\n",
      " 999 0 False\n",
      "<title0>二、</title0>支付结算的基本原则\n",
      "\n",
      "<title0>三、</title0>支付结算的主要支付工具 <title1>( 一 )</title1>汇票\n",
      "\n",
      "<title0>四、</title0>支付结算的主要法律依据\n",
      "\n",
      "<title0>五、</title0>办理支付结算的具体要求\n",
      "\n",
      "<title0>一、</title0>开户单位使用现金的范围\n",
      "\n",
      "test <title0>一、</title0>开户单位使用现金的范围\n",
      " <title999>模块二  999 0 False\n",
      "<title0>二、</title0>现金使用的限额\n",
      "\n",
      "update to : <delet0>二、</delet0>现金使用的限额\n",
      "\n",
      "next\n",
      "<title0>三、</title0>现金收支的基本要求\n",
      "\n",
      "update to : <delet0>三、</delet0>现金收支的基本要求\n",
      "\n",
      "next\n",
      "<title0>四、</title0>建立健全现金核算与内部控制\n",
      "\n",
      "update to : <delet0>四、</delet0>建立健全现金核算与内部控制\n",
      "\n",
      "next\n",
      "<title0>一、</title0>银行结算账户的概念\n",
      "\n",
      "test <title0>一、</title0>银行结算账户的概念\n",
      " <title999>模块三  999 0 False\n",
      "<title0>二、</title0>银行结算账户的分类\n",
      "\n",
      "update to : <delet0>二、</delet0>银行结算账户的分类\n",
      "\n",
      "next\n",
      "<title0>三、</title0>银行结算账户管理应当遵守的基本原则\n",
      "\n",
      "<title0>四、</title0>银行结算账户的开立、变更和撤销\n",
      "\n",
      "<title0>五、</title0>基本存款账户\n",
      "\n",
      "<title0>六、</title0> 一般存款账户\n",
      "\n",
      "<title0>七、</title0>专用存款账户\n",
      "\n",
      "<title0>八、</title0>临时存款账户\n",
      "\n",
      "<title0>九、</title0>个人银行结算账户\n",
      "\n",
      "<title0>十、</title0>异地银行结算账户\n",
      "\n",
      "<title0>十一、</title0>银行结算账户的管理\n",
      "\n",
      "<title0>十二、</title0>违反银行账户结算管理制度的罚则\n",
      "\n",
      "<title0>一、</title0>票据的概念和种类\n",
      "\n",
      "test <title0>一、</title0>票据的概念和种类\n",
      " <title999>模块四  999 0 False\n",
      "<title0>二、</title0>支票\n",
      "\n",
      "<title0>三、</title0>商业汇票\n",
      "\n",
      "<title0>四、</title0>信用卡\n",
      "\n",
      "<title0>五、</title0>汇兑\n",
      "\n",
      "<title0>一、</title0>税收的概念与分类\n",
      "\n",
      "test <title0>一、</title0>税收的概念与分类\n",
      " <title999>项目三</title999>税收法律制度(30课时)\n",
      " 999 0 False\n",
      "<title0>二、</title0>税法及构成要素\n",
      "\n",
      "<title0>一、</title0>增值税\n",
      "\n",
      "test <title0>一、</title0>增值税\n",
      " <title999>模块二、</title999>主要税种\n",
      " 999 0 False\n",
      "<title0>二、</title0>消费税\n",
      "\n",
      "<title0>三、</title0>营业税\n",
      "\n",
      "<title0>四、</title0>企业所得税\n",
      "\n",
      "<title0>五、</title0>个人所得税\n",
      "\n",
      "<title0>一、</title0>税务登记\n",
      "\n",
      "test <title0>一、</title0>税务登记\n",
      " <title999>模块三  999 0 False\n",
      "<title0>二、</title0>发票开具与管理 <title1>(一)</title1>发票的种类\n",
      "\n",
      "<title0>三、</title0>纳税申报  <title1>(一)</title1>直接申报\n",
      "\n",
      "<title0>四、</title0>税款征收  <title1>(一)</title1>查账征收\n",
      "\n",
      "<title0>五、</title0>税务代理\n",
      "\n",
      "<title0>六、</title0>税收检查及法律责任\n",
      "\n",
      "<title0>一、</title0>预算法律制度的构成\n",
      "\n",
      "test <title0>一、</title0>预算法律制度的构成\n",
      " <title999>模块一：</title999>  999 0 False\n",
      "<title0>二、</title0>国家预算\n",
      "\n",
      "<title0>三、</title0>预算管理的职权\n",
      "\n",
      "<title0>四、</title0>预算收入与预算支出\n",
      "\n",
      "<title0>五、</title0>预算组织程序\n",
      "\n",
      "<title0>六、</title0>决算\n",
      "\n",
      "<title0>七、</title0>预决算的监督\n",
      "\n",
      "<title0>一、</title0>政府采购法律制度的构成\n",
      "\n",
      "test <title0>一、</title0>政府采购法律制度的构成\n",
      " <title999>模块二  999 0 False\n",
      "<title0>二、</title0>政府采购的概念\n",
      "\n",
      "<title0>三、</title0>政府采购的原则\n",
      "\n",
      "<title0>四、</title0>政府采购的功能\n",
      "\n",
      "<title0>五、</title0>政府采购的执行模式\n",
      "\n",
      "<title0>六、</title0>政府采购当事人\n",
      "\n",
      "<title0>七、</title0>政府采购方式\n",
      "\n",
      "<title0>八、</title0>政府采购的监督检查\n",
      "\n",
      "<title0>一、</title0>国库集中收付制度\n",
      "\n",
      "test <title0>一、</title0>国库集中收付制度\n",
      " <title999>模块三  999 0 False\n",
      "<title0>二、</title0>国库单一账户体系\n",
      "\n",
      "<title0>三、</title0>财政收入收缴方式和程序\n",
      "\n",
      "<title0>四、</title0>财政支出支付方式和程序\n",
      "\n",
      "<title0>一、</title0>会计职业道德概念\n",
      "\n",
      "test <title0>一、</title0>会计职业道德概念\n",
      " <title999>模块一  999 0 False\n",
      "<title0>二、</title0>会计职业道德功能\n",
      "\n",
      "<title0>三、</title0>会计职业道德与会计法律制度\n",
      "\n",
      "<title0>一、</title0>爱岗敬业\n",
      "\n",
      "test <title0>一、</title0>爱岗敬业\n",
      " <title999>模块二  999 0 False\n",
      "<title0>二、</title0>诚实守信\n",
      "\n",
      "<title0>三、</title0>廉洁自律\n",
      "\n",
      "<title0>四、</title0>客观公正\n",
      "\n",
      "<title0>五、</title0>坚持准则\n",
      "\n",
      "<title0>六、</title0>提高技能\n",
      "\n",
      "<title0>七、</title0>参与管理\n",
      "\n",
      "<title0>八、</title0>强化服务\n",
      "\n",
      "<title0>一、</title0>会计职业道德教育\n",
      "\n",
      "test <title0>一、</title0>会计职业道德教育\n",
      " <title999>模块三  999 0 False\n",
      "<title0>二、</title0>会计职业道德修养\n",
      "\n",
      "<title0>一、</title0>财政部门的组织推动\n",
      "\n",
      "test <title0>一、</title0>财政部门的组织推动\n",
      " <title999>模块四  999 0 False\n",
      "<title0>二、</title0>会计职业组织的行业自律\n",
      "\n",
      "update to : <delet0>二、</delet0>会计职业组织的行业自律\n",
      "\n",
      "next\n",
      "<title0>三、</title0>社会各界齐抓共管\n",
      "\n",
      "<title0>五、</title0> 课程实施条件\n",
      "\n",
      "<title0>六、</title0> 教学组织与方法\n",
      "\n",
      "<title0>七、</title0>教学材料\n",
      "\n",
      "<title0>八、</title0>教学评价\n",
      "\n",
      "<title0>九、</title0> 课程资源开发与利用\n",
      "\n",
      "<title0>十、</title0> 职业基本素养\n",
      "\n",
      "<title0>十一、</title0>附表\n",
      "\n",
      "<title0>附录</title0>一：工作岗位与职业活动\n",
      "\n",
      "<title0>附表</title0>二：课程内容与教学安排\n",
      "\n",
      "<title0>附表</title0>三：学习情境设计与实施\n",
      "\n",
      "<title0>附表</title0>四：教学团队及任务分配\n",
      "\n",
      "<title0>附表</title0>五：实训设备及实训活动\n",
      "\n",
      "<title1>(一)</title1>会计准则制度及相关标准规范的制定和组织实施\n",
      "\n",
      "test <title1>(一)</title1>会计准则制度及相关标准规范的制定和组织实施\n",
      " <title999>模块二、</title999>会计工作管理体制\n",
      " 999 1 False\n",
      "<title1>(二)</title1>会计市场管理\n",
      "\n",
      "next\n",
      "<title1>(三)</title1>会计专业人才评价\n",
      "\n",
      "<title1>(四)</title1>会计监督检查\n",
      "\n",
      "<title1>(一)</title1>中国注册会计师协会\n",
      "\n",
      "test <title1>(一)</title1>中国注册会计师协会\n",
      " <title0>二、</title0>会计工作的自律管理\n",
      " 0 1 True\n",
      "<title1>(二)</title1>中国会计学会\n",
      "\n",
      "<title1>(一)</title1>单位负责人要组织、管理好本单位的会计工作\n",
      "\n",
      "test <title1>(一)</title1>单位负责人要组织、管理好本单位的会计工作\n",
      " <title0>三、</title0>单位会计工作管理\n",
      " 0 1 True\n",
      "<title1>(二)</title1>会计人员的选拔任用由所在单位具体负责\n",
      "\n",
      "<title1>(一)</title1>会计核算依据\n",
      "\n",
      "test <title1>(一)</title1>会计核算依据\n",
      " <title999>模块三、</title999>会计法律核算\n",
      " 999 1 False\n",
      "<title1>(二)</title1>对会计资料的基本要求\n",
      "\n",
      "update to : <delet1>(二)</delet1>对会计资料的基本要求\n",
      "\n",
      "next\n",
      "<title1>(一)</title1>单位内部会计监督主体和对象\n",
      "\n",
      "test <title1>(一)</title1>单位内部会计监督主体和对象\n",
      " <title999>模块四、</title999>会计监督\n",
      " 999 1 False\n",
      "<title1>(二)</title1>单位内部会计监督制度的基本要求\n",
      "\n",
      "<title1>(三)</title1>会计机构和会计人员在单位内部会计监督中的职责\n",
      "\n",
      "<title1>(一)</title1>会计工作的政府监督的概念\n",
      "\n",
      "test <title1>(一)</title1>会计工作的政府监督的概念\n",
      " <title0>二、</title0>会计工作的政府监督\n",
      " 0 1 True\n",
      "<title1>(二)</title1>财政部门会计监督检查的主要内容\n",
      "\n",
      "<title1>(一)</title1>会计工作的社会监督的概念\n",
      "\n",
      "test <title1>(一)</title1>会计工作的社会监督的概念\n",
      " <title0>三、</title0>会计工作的社会监督\n",
      " 0 1 True\n",
      "<title1>(二)</title1>注册会计师审计与内部审计的关系\n",
      "\n",
      "<title1>(三)</title1>会计师事务所业务范围\n",
      "\n",
      "<title1>(一)</title1>单位会计机构的设置\n",
      "\n",
      "test <title1>(一)</title1>单位会计机构的设置\n",
      " <title999>模块五、</title999>会计机构和会计人员\n",
      " 999 1 False\n",
      "<title1>(二)</title1>会计机构负责人(会计主管人员)的任职资格\n",
      "\n",
      "update to : <delet1>(二)</delet1>会计机构负责人(会计主管人员)的任职资格\n",
      "\n",
      "next\n",
      "<title1>(三)</title1>会计人员回避制度\n",
      "\n",
      "<title1>(一)</title1>代理记账的业务范围\n",
      "\n",
      "test <title1>(一)</title1>代理记账的业务范围\n",
      " <title0>二、</title0>代理记账\n",
      " 0 1 True\n",
      "<title1>(二)</title1>委托代理记账的委托人的义务\n",
      "\n",
      "<title1>(三)</title1>代理记账机构及其从业人员的义务\n",
      "\n",
      "<title1>(四)</title1>法律责任\n",
      "\n",
      "<title1>(一)</title1>会计从业资格证书的适用范围\n",
      "\n",
      "test <title1>(一)</title1>会计从业资格证书的适用范围\n",
      " <title0>三、</title0>会计从业资格\n",
      " 0 1 True\n",
      "<title1>(二)</title1>会计从业资格的取得\n",
      "\n",
      "<title1>(三)</title1>会计从业资格证书管理\n",
      "\n",
      "<title1>(四)</title1>会计人员继续教育\n",
      "\n",
      "<title1>(一)</title1>会计专业职务\n",
      "\n",
      "test <title1>(一)</title1>会计专业职务\n",
      " <title0>四、</title0>会计专业职务与会计专业技术资格\n",
      " 0 1 True\n",
      "<title1>(二)</title1>会计专业技术资格\n",
      "\n",
      "<title1>(一)</title1>设置会计工作岗位的基本原则\n",
      "\n",
      "test <title1>(一)</title1>设置会计工作岗位的基本原则\n",
      " <title0>五、</title0>会计工作岗位设置\n",
      " 0 1 True\n",
      "<title1>(二)</title1>主要会计工作岗位\n",
      "\n",
      "<title1>(一)</title1>交接的范围\n",
      "\n",
      "test <title1>(一)</title1>交接的范围\n",
      " <title0>六、</title0>会计人员的工作交接\n",
      " 0 1 True\n",
      "<title1>(二)</title1>交接的程序\n",
      "\n",
      "<title1>(三)</title1>交接人员的责任\n",
      "\n",
      "<title1>(一)</title1>支付结算的概念\n",
      "\n",
      "test <title1>(一)</title1>支付结算的概念\n",
      " <title999>模块一</title999>概述\n",
      " 999 1 False\n",
      "<title1>(二)</title1>支付结算的特征\n",
      "\n",
      "<title1>(一)</title1>恪守信用，履约付款\n",
      "\n",
      "test <title1>(一)</title1>恪守信用，履约付款\n",
      " <title0>二、</title0>支付结算的基本原则\n",
      " 0 1 True\n",
      "<title1>(二)</title1>谁的钱进谁的账，由谁支配\n",
      "\n",
      "<title1>(三)</title1>银行不垫款\n",
      "\n",
      "update to : <delet1>(三)</delet1>银行不垫款\n",
      "\n",
      "next\n",
      "<title1>( 一 )</title1>汇票\n",
      "\n",
      "test <title1>( 一 )</title1>汇票\n",
      " <title0>三、</title0>支付结算的主要支付工具  0 1 True\n",
      "<title1>(二)</title1>本票\n",
      "\n",
      "<title1>(三)</title1>支票\n",
      "\n",
      "<title1>(四)</title1>信用卡\n",
      "\n",
      "<title1>(五)</title1>汇兑\n",
      "\n",
      "update to : <delet1>(五)</delet1>汇兑\n",
      "\n",
      "next\n",
      "<title1>(六)</title1>托收承付\n",
      "\n",
      "update to : <delet1>(六)</delet1>托收承付\n",
      "\n",
      "next\n",
      "<title1>(七)</title1>委托收款\n",
      "\n",
      "update to : <delet1>(七)</delet1>委托收款\n",
      "\n",
      "next\n",
      "<title1>(一)</title1>单位、个人和银行应当按照《人民币银行结算账户管理办法》的规 定开立、使用账户\n",
      "\n",
      "test <title1>(一)</title1>单位、个人和银行应当按照《人民币银行结算账户管理办法》的规 定开立、使用账户\n",
      " <title0>五、</title0>办理支付结算的具体要求\n",
      " 0 1 True\n",
      "<title1>(二)</title1>单位、个人和银行办理支付结算，必须使用按中国人民银行统一规 定印制的票据和结算凭证\n",
      "\n",
      "<title1>(三)</title1>填写票据和结算凭证的基本要求\n",
      "\n",
      "<title1>(四)</title1>填写票据和结算凭证应当规范，做到要素齐全，数字正确，字迹清 晰，不错不漏，不潦草，防止涂改\n",
      "\n",
      "<title1>(五)</title1>票据和结算凭证上的签章和其他记载事项应当真实，不得伪造、变 造\n",
      "\n",
      "<title1>(一)</title1>一个基本账户原则\n",
      "\n",
      "test <title1>(一)</title1>一个基本账户原则\n",
      " <title0>三、</title0>银行结算账户管理应当遵守的基本原则\n",
      " 0 1 True\n",
      "<title1>(二)</title1>自主选择银行开立银行结算账户原则\n",
      "\n",
      "<title1>(三)</title1>守法合规原则\n",
      "\n",
      "<title1>(四)</title1>存款信息保密原则\n",
      "\n",
      "<title1>(一)</title1>银行结算账户的开立\n",
      "\n",
      "test <title1>(一)</title1>银行结算账户的开立\n",
      " <title0>四、</title0>银行结算账户的开立、变更和撤销\n",
      " 0 1 True\n",
      "<title1>(二)</title1>银行结算账户的变更\n",
      "\n",
      "<title1>(三)</title1>银行结算账户的撤销\n",
      "\n",
      "<title1>(一)</title1>基本存款账户使用范围\n",
      "\n",
      "test <title1>(一)</title1>基本存款账户使用范围\n",
      " <title0>五、</title0>基本存款账户\n",
      " 0 1 True\n",
      "<title1>(二)</title1>基本存款账户开户要求\n",
      "\n",
      "<title1>(三)</title1>开立基本存款账户的程序\n",
      "\n",
      "<title1>(一)</title1>一般存款账户的使用范围\n",
      "\n",
      "test <title1>(一)</title1>一般存款账户的使用范围\n",
      " <title0>六、</title0>  0 1 True\n",
      "<title1>(二)</title1>一般存款账户的开户要求\n",
      "\n",
      "<title1>(三)</title1>开立一般存款账户的程序\n",
      "\n",
      "<title1>(一)</title1>专用存款账户的使用范围\n",
      "\n",
      "test <title1>(一)</title1>专用存款账户的使用范围\n",
      " <title0>七、</title0>专用存款账户\n",
      " 0 1 True\n",
      "<title1>(二)</title1>专用存款账户开户要求\n",
      "\n",
      "<title1>(三)</title1>开立专用存款账户的程序\n",
      "\n",
      "<title1>(一)</title1>临时存款账户的使用范围\n",
      "\n",
      "test <title1>(一)</title1>临时存款账户的使用范围\n",
      " <title0>八、</title0>临时存款账户\n",
      " 0 1 True\n",
      "<title1>(二)</title1>临时存款账户开户要求\n",
      "\n",
      "<title1>(三)</title1>开立临时存款账户的程序\n",
      "\n",
      "<title1>(四)</title1>临时存款账户使用中应注意的问题\n",
      "\n",
      "<title1>(一)</title1>个人银行结算账户使用范围\n",
      "\n",
      "test <title1>(一)</title1>个人银行结算账户使用范围\n",
      " <title0>九、</title0>个人银行结算账户\n",
      " 0 1 True\n",
      "<title1>(二)</title1>个人银行结算账户开户要求\n",
      "\n",
      "<title1>(三)</title1>开立个人银行结算账户的程序\n",
      "\n",
      "<title1>(四)</title1>个人银行结算账户使用中应注意的问题\n",
      "\n",
      "<title1>(一)</title1>异地银行结算账户使用范围\n",
      "\n",
      "test <title1>(一)</title1>异地银行结算账户使用范围\n",
      " <title0>十、</title0>异地银行结算账户\n",
      " 0 1 True\n",
      "<title1>(二)</title1>异地银行结算账户开户要求\n",
      "\n",
      "<title1>(三)</title1>开立异地银行结算账户的程序 <title0>十一、</title0>银行结算账户的管理\n",
      "\n",
      "<title1>(一)</title1>中国人民银行的管理\n",
      "\n",
      "test <title1>(一)</title1>中国人民银行的管理\n",
      " <title0>十一、</title0>银行结算账户的管理\n",
      " 0 1 True\n",
      "<title1>(二)</title1>银行的管理\n",
      "\n",
      "<title1>(三)</title1>存款人的管理\n",
      "\n",
      "<title1>(一)</title1>存款人违反账户管理制度的处罚\n",
      "\n",
      "test <title1>(一)</title1>存款人违反账户管理制度的处罚\n",
      " <title0>十二、</title0>违反银行账户结算管理制度的罚则\n",
      " 0 1 True\n",
      "<title1>(二)</title1>银行及其有关人员违反账户管理制度的处罚\n",
      "\n",
      "<title1>(一)</title1>票据的概念\n",
      "\n",
      "test <title1>(一)</title1>票据的概念\n",
      " <title999>模块四  999 1 False\n",
      "<title1>(二)</title1>票据的种类\n",
      "\n",
      "update to : <delet1>(二)</delet1>票据的种类\n",
      "\n",
      "next\n",
      "<title1>(一)</title1>支票的概念\n",
      "\n",
      "test <title1>(一)</title1>支票的概念\n",
      " <title0>二、</title0>支票\n",
      " 0 1 True\n",
      "<title1>(二)</title1>支票的种类\n",
      "\n",
      "<title1>(三)</title1>支票的出票\n",
      "\n",
      "<title1>(四)</title1>支票的付款\n",
      "\n",
      "update to : <delet1>(四)</delet1>支票的付款\n",
      "\n",
      "next\n",
      "<title1>(五)</title1>支票的办理要求\n",
      "\n",
      "update to : <delet1>(五)</delet1>支票的办理要求\n",
      "\n",
      "next\n",
      "<title1>(一)</title1>商业汇票的概念和种类\n",
      "\n",
      "test <title1>(一)</title1>商业汇票的概念和种类\n",
      " <title0>三、</title0>商业汇票\n",
      " 0 1 True\n",
      "<title1>(二)</title1>商业汇票的出票\n",
      "\n",
      "<title1>(三)</title1>商业汇票的承兑\n",
      "\n",
      "<title1>(四)</title1>商业汇票的付款\n",
      "\n",
      "<title1>(五)</title1>商业汇票的背书\n",
      "\n",
      "<title1>(六)</title1>商业汇票的保证\n",
      "\n",
      "<title1>(一)</title1>信用卡的概念和种类\n",
      "\n",
      "test <title1>(一)</title1>信用卡的概念和种类\n",
      " <title0>四、</title0>信用卡\n",
      " 0 1 True\n",
      "<title1>(二)</title1>信用卡的申领与销户\n",
      "\n",
      "<title1>(三)</title1>信用卡的资金来源\n",
      "\n",
      "<title1>(四)</title1>信用卡使用的主要规定\n",
      "\n",
      "<title1>(一)</title1>汇兑的概念和分类\n",
      "\n",
      "test <title1>(一)</title1>汇兑的概念和分类\n",
      " <title0>五、</title0>汇兑\n",
      " 0 1 True\n",
      "<title1>(二)</title1>办理汇兑的程序\n",
      "\n",
      "<title1>(三)</title1>汇兑的撤销和退汇\n",
      "\n",
      "<title1>(一)</title1>税收概念与分类\n",
      "\n",
      "test <title1>(一)</title1>税收概念与分类\n",
      " <title999>项目三</title999>税收法律制度(30课时)\n",
      " 999 1 False\n",
      "<title1>(二)</title1>税收的特征\n",
      "\n",
      "<title1>(三)</title1>税收的分类\n",
      "\n",
      "<title1>(一)</title1>税收与税法的关系\n",
      "\n",
      "test <title1>(一)</title1>税收与税法的关系\n",
      " <title0>二、</title0>税法及构成要素\n",
      " 0 1 True\n",
      "<title1>(二)</title1>税法的分类\n",
      "\n",
      "<title1>(三)</title1>税法的构成要素\n",
      "\n",
      "<title1>(一)</title1>增值税的概念与分类\n",
      "\n",
      "test <title1>(一)</title1>增值税的概念与分类\n",
      " <title999>模块二、</title999>主要税种\n",
      " 999 1 False\n",
      "<title1>(二)</title1>增值税一般纳税人\n",
      "\n",
      "update to : <delet1>(二)</delet1>增值税一般纳税人\n",
      "\n",
      "next\n",
      "<title1>(三)</title1>增值税税率\n",
      "\n",
      "update to : <delet1>(三)</delet1>增值税税率\n",
      "\n",
      "next\n",
      "<title1>(四)</title1>增值税应纳税额\n",
      "\n",
      "<title1>(五)</title1>增值税小规模纳税人\n",
      "\n",
      "update to : <delet1>(五)</delet1>增值税小规模纳税人\n",
      "\n",
      "next\n",
      "<title1>(六)</title1>增值税征收管理\n",
      "\n",
      "<title1>(一)</title1>消费税的概念与计税方法\n",
      "\n",
      "test <title1>(一)</title1>消费税的概念与计税方法\n",
      " <title0>二、</title0>消费税\n",
      " 0 1 True\n",
      "<title1>(二)</title1>消费税纳税人\n",
      "\n",
      "<title1>(三)</title1>消费税税目与税率\n",
      "\n",
      "<title1>(四)</title1>消费税应纳税额\n",
      "\n",
      "<title1>(五)</title1>消费税征收管理\n",
      "\n",
      "<title1>(一)</title1>营业税的概念\n",
      "\n",
      "test <title1>(一)</title1>营业税的概念\n",
      " <title0>三、</title0>营业税\n",
      " 0 1 True\n",
      "<title1>(二)</title1>营业税纳税人\n",
      "\n",
      "<title1>(三)</title1>营业税的税目、税率\n",
      "\n",
      "<title1>(四)</title1>营业税应纳税额\n",
      "\n",
      "<title1>(五)</title1>营业税征收管理\n",
      "\n",
      "<title1>(一)</title1>企业所得税的概念\n",
      "\n",
      "test <title1>(一)</title1>企业所得税的概念\n",
      " <title0>四、</title0>企业所得税\n",
      " 0 1 True\n",
      "<title1>(二)</title1>企业所得税征税对象\n",
      "\n",
      "<title1>(三)</title1>企业所得税税率\n",
      "\n",
      "<title1>(四)</title1>企业所得税应纳税所得额\n",
      "\n",
      "<title1>(五)</title1>企业所得税征收管理\n",
      "\n",
      "<title1>(一)</title1>个人所得税概念\n",
      "\n",
      "test <title1>(一)</title1>个人所得税概念\n",
      " <title0>五、</title0>个人所得税\n",
      " 0 1 True\n",
      "<title1>(二)</title1>个人所得税纳税义务人\n",
      "\n",
      "<title1>(三)</title1>个人所得税的应税项目和税率\n",
      "\n",
      "<title1>(四)</title1>个人所得税应纳税所得额\n",
      "\n",
      "<title1>(五)</title1>个人所得税征收管理\n",
      "\n",
      "<title1>(一)</title1>开业登记\n",
      "\n",
      "test <title1>(一)</title1>开业登记\n",
      " <title999>模块三  999 1 False\n",
      "<title1>(二)</title1>变更登记\n",
      "\n",
      "update to : <delet1>(二)</delet1>变更登记\n",
      "\n",
      "next\n",
      "<title1>(三)</title1>停业、复业登记\n",
      "\n",
      "update to : <delet1>(三)</delet1>停业、复业登记\n",
      "\n",
      "next\n",
      "<title1>(四)</title1>注销登记\n",
      "\n",
      "update to : <delet1>(四)</delet1>注销登记\n",
      "\n",
      "next\n",
      "<title1>(五)</title1>外出经营报验登记\n",
      "\n",
      "update to : <delet1>(五)</delet1>外出经营报验登记\n",
      "\n",
      "next\n",
      "<title1>(六)</title1>纳税人税种登记\n",
      "\n",
      "<title1>(七)</title1>扣缴义务人扣缴税款登记\n",
      "\n",
      "update to : <delet1>(七)</delet1>扣缴义务人扣缴税款登记\n",
      "\n",
      "next\n",
      "<title1>(一)</title1>发票的种类\n",
      "\n",
      "test <title1>(一)</title1>发票的种类\n",
      " <title0>二、</title0>发票开具与管理  0 1 True\n",
      "<title1>(二)</title1>发票的开具要求\n",
      "\n",
      "<title1>(一)</title1>直接申报\n",
      "\n",
      "test <title1>(一)</title1>直接申报\n",
      " <title0>三、</title0>纳税申报  0 1 True\n",
      "<title1>(二)</title1>邮寄申报\n",
      "\n",
      "<title1>(三)</title1>数据电文申报\n",
      "\n",
      "<title1>(四)</title1>简易申报\n",
      "\n",
      "<title1>(五)</title1>其他方式\n",
      "\n",
      "<title1>(一)</title1>查账征收\n",
      "\n",
      "test <title1>(一)</title1>查账征收\n",
      " <title0>四、</title0>税款征收  0 1 True\n",
      "<title1>(二)</title1>查定征收\n",
      "\n",
      "<title1>(三)</title1>查验征收\n",
      "\n",
      "<title1>(四)</title1>定期定额征收\n",
      "\n",
      "<title1>(五)</title1>代扣代缴\n",
      "\n",
      "<title1>(六)</title1>代收代缴\n",
      "\n",
      "<title1>(七)</title1>委托征收\n",
      "\n",
      "<title1>(八)</title1>其他方式\n",
      "\n",
      "<title1>(一)</title1>税务代理的概念\n",
      "\n",
      "test <title1>(一)</title1>税务代理的概念\n",
      " <title0>五、</title0>税务代理\n",
      " 0 1 True\n",
      "<title1>(二)</title1>税务代理的特点\n",
      "\n",
      "<title1>(三)</title1>税务代理的法定业务范围\n",
      "\n",
      "<title1>(一)</title1>税收检查\n",
      "\n",
      "test <title1>(一)</title1>税收检查\n",
      " <title0>六、</title0>税收检查及法律责任\n",
      " 0 1 True\n",
      "<title1>(二)</title1>法律责任\n",
      "\n",
      "<title1>(一)</title1>国家预算的概念\n",
      "\n",
      "test <title1>(一)</title1>国家预算的概念\n",
      " <title0>二、</title0>国家预算\n",
      " 0 1 True\n",
      "<title1>(二)</title1>国家预算的作用\n",
      "\n",
      "<title1>(三)</title1>国家预算的级次划分\n",
      "\n",
      "<title1>(四)</title1>国家预算的构成\n",
      "\n",
      "<title1>(一)</title1>各级人民代表大会的职权\n",
      "\n",
      "test <title1>(一)</title1>各级人民代表大会的职权\n",
      " <title0>三、</title0>预算管理的职权\n",
      " 0 1 True\n",
      "<title1>(二)</title1>各级财政部门的职权\n",
      "\n",
      "<title1>(三)</title1>各部门、各单位的职权\n",
      "\n",
      "<title1>(一)</title1>预算收入\n",
      "\n",
      "test <title1>(一)</title1>预算收入\n",
      " <title0>四、</title0>预算收入与预算支出\n",
      " 0 1 True\n",
      "<title1>(二)</title1>预算支出\n",
      "\n",
      "<title1>(一)</title1>预算的编制\n",
      "\n",
      "test <title1>(一)</title1>预算的编制\n",
      " <title0>五、</title0>预算组织程序\n",
      " 0 1 True\n",
      "<title1>(二)</title1>预算的审批\n",
      "\n",
      "<title1>(三)</title1>预算的执行\n",
      "\n",
      "<title1>(四)</title1>预算的调整\n",
      "\n",
      "<title1>(一)</title1>政府采购法\n",
      "\n",
      "test <title1>(一)</title1>政府采购法\n",
      " <title999>模块二  999 1 False\n",
      "<title1>(二)</title1>政府采购部门规章\n",
      "\n",
      "update to : <delet1>(二)</delet1>政府采购部门规章\n",
      "\n",
      "next\n",
      "<title1>(三)</title1>政府采购地方性法规和政府规章\n",
      "\n",
      "update to : <delet1>(三)</delet1>政府采购地方性法规和政府规章\n",
      "\n",
      "next\n",
      "<title1>(一)</title1>政府采购的主体范围\n",
      "\n",
      "test <title1>(一)</title1>政府采购的主体范围\n",
      " <title0>二、</title0>政府采购的概念\n",
      " 0 1 True\n",
      "<title1>(二)</title1>政府采购的资金范围\n",
      "\n",
      "<title1>(三)</title1>政府集中采购目录和政府采购限额标准\n",
      "\n",
      "<title1>(四)</title1>政府采购的对象范围\n",
      "\n",
      "<title1>(一)</title1>公开透明原则\n",
      "\n",
      "test <title1>(一)</title1>公开透明原则\n",
      " <title0>三、</title0>政府采购的原则\n",
      " 0 1 True\n",
      "<title1>(二)</title1>公平竞争原则\n",
      "\n",
      "<title1>(三)</title1>公正原则\n",
      "\n",
      "<title1>(四)</title1>诚实信用原则\n",
      "\n",
      "<title1>(一)</title1>节约财政支出，提高采购资金的使用效益\n",
      "\n",
      "test <title1>(一)</title1>节约财政支出，提高采购资金的使用效益\n",
      " <title0>四、</title0>政府采购的功能\n",
      " 0 1 True\n",
      "<title1>(二)</title1>强化宏观调控\n",
      "\n",
      "<title1>(三)</title1>活跃市场经济\n",
      "\n",
      "<title1>(四)</title1>推进反腐倡廉\n",
      "\n",
      "<title1>(五)</title1>保护民族产业\n",
      "\n",
      "<title1>(一)</title1>集中采购\n",
      "\n",
      "test <title1>(一)</title1>集中采购\n",
      " <title0>五、</title0>政府采购的执行模式\n",
      " 0 1 True\n",
      "<title1>(二)</title1>分散采购\n",
      "\n",
      "<title1>(一)</title1>采购人\n",
      "\n",
      "test <title1>(一)</title1>采购人\n",
      " <title0>六、</title0>政府采购当事人\n",
      " 0 1 True\n",
      "<title1>(二)</title1>供应商\n",
      "\n",
      "<title1>(三)</title1>采购代理机构\n",
      "\n",
      "<title1>(一)</title1>国库单一账户体系的概念\n",
      "\n",
      "test <title1>(一)</title1>国库单一账户体系的概念\n",
      " <title0>二、</title0>国库单一账户体系\n",
      " 0 1 True\n",
      "<title1>(二)</title1>国库单一账户体系的构成\n",
      "\n",
      "<title1>(一)</title1>收缴方式\n",
      "\n",
      "test <title1>(一)</title1>收缴方式\n",
      " <title0>三、</title0>财政收入收缴方式和程序\n",
      " 0 1 True\n",
      "<title1>(二)</title1>收缴程序\n",
      "\n",
      "<title1>(一)</title1>支付方式\n",
      "\n",
      "test <title1>(一)</title1>支付方式\n",
      " <title0>四、</title0>财政支出支付方式和程序\n",
      " 0 1 True\n",
      "<title1>(二)</title1>支付程序\n",
      "\n",
      "<title1>(一)</title1>指导功能\n",
      "\n",
      "test <title1>(一)</title1>指导功能\n",
      " <title0>二、</title0>会计职业道德功能\n",
      " 0 1 True\n",
      "<title1>(二)</title1>评价功能\n",
      "\n",
      "<title1>(三)</title1>教化功能\n",
      "\n",
      "<title1>(一)</title1>会计职业道德与会计法律制度的关系\n",
      "\n",
      "test <title1>(一)</title1>会计职业道德与会计法律制度的关系\n",
      " <title0>三、</title0>会计职业道德与会计法律制度\n",
      " 0 1 True\n",
      "<title1>(二)</title1>会计职业道德与会计法律制度的主要区别\n",
      "\n",
      "<title1>(三)</title1>会计行为的法治与德治\n",
      "\n",
      "<title1>(一)</title1>爱岗敬业的含义\n",
      "\n",
      "test <title1>(一)</title1>爱岗敬业的含义\n",
      " <title999>模块二  999 1 False\n",
      "<title1>(二)</title1>爱岗敬业的基本要求\n",
      "\n",
      "<title1>(一)</title1>诚实守信的含义\n",
      "\n",
      "test <title1>(一)</title1>诚实守信的含义\n",
      " <title0>二、</title0>诚实守信\n",
      " 0 1 True\n",
      "<title1>(二)</title1>诚实守信的基本要求\n",
      "\n",
      "<title1>(一)</title1>廉洁自律的含义\n",
      "\n",
      "test <title1>(一)</title1>廉洁自律的含义\n",
      " <title0>三、</title0>廉洁自律\n",
      " 0 1 True\n",
      "<title1>(二)</title1>廉洁自律的基本要求\n",
      "\n",
      "<title1>(一)</title1>客观公正的含义\n",
      "\n",
      "test <title1>(一)</title1>客观公正的含义\n",
      " <title0>四、</title0>客观公正\n",
      " 0 1 True\n",
      "<title1>(二)</title1>客观公正的基本要求\n",
      "\n",
      "<title1>(一)</title1>坚持准则的含义\n",
      "\n",
      "test <title1>(一)</title1>坚持准则的含义\n",
      " <title0>五、</title0>坚持准则\n",
      " 0 1 True\n",
      "<title1>(二)</title1>坚持准则的基本要求\n",
      "\n",
      "<title1>(一)</title1>提高技能的含义\n",
      "\n",
      "test <title1>(一)</title1>提高技能的含义\n",
      " <title0>六、</title0>提高技能\n",
      " 0 1 True\n",
      "<title1>(二)</title1>提高技能的基本要求\n",
      "\n",
      "<title1>(一)</title1>参与管理的含义\n",
      "\n",
      "test <title1>(一)</title1>参与管理的含义\n",
      " <title0>七、</title0>参与管理\n",
      " 0 1 True\n",
      "<title1>(二)</title1>参与管理的基本要求\n",
      "\n",
      "<title1>(一)</title1>强化服务的含义\n",
      "\n",
      "test <title1>(一)</title1>强化服务的含义\n",
      " <title0>八、</title0>强化服务\n",
      " 0 1 True\n",
      "<title1>(二)</title1>强化服务的基本要求\n",
      "\n",
      "<title1>(一)</title1>会计职业道德教育的含义\n",
      "\n",
      "test <title1>(一)</title1>会计职业道德教育的含义\n",
      " <title999>模块三  999 1 False\n",
      "<title1>(二)</title1>会计职业道德教育的内容\n",
      "\n",
      "<title1>(三)</title1>会计职业道德教育途径\n",
      "\n",
      "<title1>(一)</title1>会计职业道德修养的含义\n",
      "\n",
      "test <title1>(一)</title1>会计职业道德修养的含义\n",
      " <title0>二、</title0>会计职业道德修养\n",
      " 0 1 True\n",
      "<title1>(二)</title1>会计职业道德修养的环节\n",
      "\n",
      "<title1>(三)</title1>会计职业道德修养的方法\n",
      "\n",
      "<title1>(一)</title1>采用多种形式开展会计职业道德宣传教育\n",
      "\n",
      "test <title1>(一)</title1>采用多种形式开展会计职业道德宣传教育\n",
      " <title999>模块四  999 1 False\n",
      "<title1>(二)</title1>会计职业道德建设与会计从业资格证书注册登记管理相结合\n",
      "\n",
      "update to : <delet1>(二)</delet1>会计职业道德建设与会计从业资格证书注册登记管理相结合\n",
      "\n",
      "next\n",
      "<title1>(三)</title1>会计职业道德建设与会计专业技术资格考评、聘用相结合\n",
      "\n",
      "update to : <delet1>(三)</delet1>会计职业道德建设与会计专业技术资格考评、聘用相结合\n",
      "\n",
      "next\n",
      "<title1>(四)</title1>会计职业道德建设与会计法执法检查相结合\n",
      "\n",
      "<title1>(五)</title1>会计职业道德建设与会计人员表彰奖励制度相结合\n",
      "\n",
      "update to : <delet1>(五)</delet1>会计职业道德建设与会计人员表彰奖励制度相结合\n",
      "\n",
      "next\n",
      "<title2>1.</title2>课程定位：《财经法规与会计职业道德》是投资理财专业和会计电算化专业财务模块专业课\n",
      "\n",
      "test <title2>1.</title2>课程定位：《财经法规与会计职业道德》是投资理财专业和会计电算化专业财务模块专业课\n",
      " <title0>一  0 2 True\n",
      "<title2>2.</title2>课程任务：通过本课程的教学，要求学生能够熟练地掌握会计法律制度、金融法律制度和 税收法律制度的基本理论知识，并且能在现实经济业务中运用会计法律制度、金融法律制度 的相关知识.了解税收法律制度的一般做法，培养和提高其正确分析和解决今后会计工作中\n",
      "\n",
      "<title2>1.</title2>职业活动\n",
      "\n",
      "test <title2>1.</title2>职业活动\n",
      " <title0>二、</title0>  0 2 True\n",
      "<title2>2.</title2>职业活动与课程内容对应关系\n",
      "\n",
      "<title2>1.</title2>职业关键能力\n",
      "\n",
      "test <title2>1.</title2>职业关键能力\n",
      " <title0>三、</title0>  0 2 True\n",
      "<title2>2.</title2>职业专门能力\n",
      "\n",
      "<title2>3.</title2>方法能力\n",
      "\n",
      "<title2>4.</title2>社会能力\n",
      "\n",
      "<title2>1.</title2>预备知识\n",
      "\n",
      "test <title2>1.</title2>预备知识\n",
      " <title0>四、</title0>课程内容\n",
      " 0 2 True\n",
      "<title2>2.</title2>核心内容\n",
      "\n",
      "<title2>3.</title2>项目设计\n",
      "\n",
      "<title2>1、</title2>单位内部会计监督的主体是各单位的会计机构和会计人员\n",
      "\n",
      "test <title2>1、</title2>单位内部会计监督的主体是各单位的会计机构和会计人员\n",
      " <title999>模块四、</title999>会计监督\n",
      " 999 2 False\n",
      "<title2>2、</title2>内部会计监督的对象是单位的经济活动\n",
      "\n",
      "update to : <delet2>2、</delet2>内部会计监督的对象是单位的经济活动\n",
      "\n",
      "next\n",
      "<title2>1、</title2>记账人员与经济业务事项或会计事项的审批人员、经办人员、财物保 管人员的职责权限应当明确，并相互分离、相互制约。\n",
      "\n",
      "test <title2>1、</title2>记账人员与经济业务事项或会计事项的审批人员、经办人员、财物保 管人员的职责权限应当明确，并相互分离、相互制约。\n",
      " <title1>(二)</title1>单位内部会计监督制度的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>重大对外投资、资产处置、资金调度和其他重要经济业务事项的决策 和执行的相互监督、相互制约的程序应当明确。\n",
      "\n",
      "<title2>3、</title2>财产清查的范围、期限和组织程序应当明确。\n",
      "\n",
      "<title2>4、</title2>对会计资料定期进行内部审计的办法和程序应当明确。\n",
      "\n",
      "update to : <delet2>4、</delet2>对会计资料定期进行内部审计的办法和程序应当明确。\n",
      "\n",
      "next\n",
      "<title2>1、</title2>依法开展会计核算和监督，对违反《会计法》和国家统一的会计制度 规定的会计事项，有权拒绝办理或者按照职权予以纠正。\n",
      "\n",
      "test <title2>1、</title2>依法开展会计核算和监督，对违反《会计法》和国家统一的会计制度 规定的会计事项，有权拒绝办理或者按照职权予以纠正。\n",
      " <title1>(三)</title1>会计机构和会计人员在单位内部会计监督中的职责\n",
      " 1 2 True\n",
      "<title2>2、</title2>对单位内部的会计资料和财产物资实施监督。\n",
      "\n",
      "<title2>1、</title2>对单位依法设置会计账簿的检查\n",
      "\n",
      "test <title2>1、</title2>对单位依法设置会计账簿的检查\n",
      " <title1>(一)</title1>会计工作的政府监督的概念\n",
      " 1 2 True\n",
      "<title2>2、</title2>对单位会计资料真实性、完整性的检查\n",
      "\n",
      "<title2>3、</title2>对单位会计核算情况的检查\n",
      "\n",
      "<title2>4、</title2>对单位会计人员从业资格和任职资格的检查\n",
      "\n",
      "<title2>5、</title2>对会计师事务所出具的审计报告的程序和内容的检查\n",
      "\n",
      "<title2>1、</title2>依据《注册会计师法》承办的审计业务\n",
      "\n",
      "test <title2>1、</title2>依据《注册会计师法》承办的审计业务\n",
      " <title1>(二)</title1>注册会计师审计与内部审计的关系\n",
      " 1 2 True\n",
      "<title2>2、</title2>会计咨询、会计服务业务\n",
      "\n",
      "<title2>1、</title2>会计人员继续教育的对象和特点\n",
      "\n",
      "test <title2>1、</title2>会计人员继续教育的对象和特点\n",
      " <title1>(四)</title1>会计人员继续教育\n",
      " 1 2 True\n",
      "<title2>2、</title2>会计人员继续教育的内容\n",
      "\n",
      "<title2>3、</title2>会计人员继续教育的形式和学时要求\n",
      "\n",
      "<title2>1、</title2>支付结算必须通过中国人民银行批准的金融机构进行，未经中国人民 银行批准的非银行金融机构和其他单位不得作为中介机构经营支付结算  业 务 ；\n",
      "\n",
      "test <title2>1、</title2>支付结算必须通过中国人民银行批准的金融机构进行，未经中国人民 银行批准的非银行金融机构和其他单位不得作为中介机构经营支付结算  业 务 ；\n",
      " <title1>(二)</title1>支付结算的特征\n",
      " 1 2 True\n",
      "<title2>2、</title2>支付结算是一种要式行为；\n",
      "\n",
      "<title2>3、</title2>支付结算的发生取决于委托人的意志；\n",
      "\n",
      "<title2>4、</title2>支付结算实行统一管理和分级管理相结合的管理体制；\n",
      "\n",
      "<title2>5、</title2>支付结算必须依法进行。\n",
      "\n",
      "<title2>1、</title2>税收的概念\n",
      "\n",
      "test <title2>1、</title2>税收的概念\n",
      " <title999>项目三</title999>税收法律制度(30课时)\n",
      " 999 2 False\n",
      "<title2>2、</title2>税收的作用\n",
      "\n",
      "<title2>1、</title2>强制性\n",
      "\n",
      "test <title2>1、</title2>强制性\n",
      " <title1>(二)</title1>税收的特征\n",
      " 1 2 True\n",
      "<title2>2、</title2>无偿性\n",
      "\n",
      "<title2>3、</title2>固定性\n",
      "\n",
      "update to : <delet2>3、</delet2>固定性\n",
      "\n",
      "next\n",
      "<title2>1、</title2>按征税对象分类。可将全部税收划分为流转税类、所得税类、财产税 类、资源税类和行为税类五种类型\n",
      "\n",
      "test <title2>1、</title2>按征税对象分类。可将全部税收划分为流转税类、所得税类、财产税 类、资源税类和行为税类五种类型\n",
      " <title1>(三)</title1>税收的分类\n",
      " 1 2 True\n",
      "<title2>2、</title2>按征收管理的分工体系分类。可分为工商税类、关税类\n",
      "\n",
      "<title2>3、</title2>按照税收征收权限和收入支配权限分类。可分为中央税、地方税和中 央地方共享税\n",
      "\n",
      "<title2>4、</title2>按照计税标准不同进行的分类；可分为从价税、从量税和复合税\n",
      "\n",
      "<title2>1、</title2>税法的概念\n",
      "\n",
      "test <title2>1、</title2>税法的概念\n",
      " <title1>(一)</title1>税收与税法的关系\n",
      " 1 2 True\n",
      "<title2>2、</title2>税收与税法的关系\n",
      "\n",
      "<title2>1、</title2>按照税法的功能作用的不同，将税法分为税收实体法和税收程序法\n",
      "\n",
      "test <title2>1、</title2>按照税法的功能作用的不同，将税法分为税收实体法和税收程序法\n",
      " <title2>2、</title2>税收与税法的关系\n",
      " 2 2 False\n",
      "<title2>2、</title2>按照主权国家行使税收管辖权的不同，可分为国内税法、国际税法、 外国税法\n",
      "\n",
      "<title2>3、</title2>按照税法法律级次划分，分为税收法律、税收行政法规、税收规章和 税收规范性文件\n",
      "\n",
      "<title2>1、</title2>征税人\n",
      "\n",
      "test <title2>1、</title2>征税人\n",
      " <title1>(三)</title1>税法的构成要素\n",
      " 1 2 True\n",
      "<title2>2、</title2>纳税义务人\n",
      "\n",
      "<title2>3、</title2>征税对象\n",
      "\n",
      "<title2>4、</title2>税目\n",
      "\n",
      "<title2>5、</title2>税率\n",
      "\n",
      "<title2>6、</title2>计税依据\n",
      "\n",
      "<title2>7、</title2>纳税环节\n",
      "\n",
      "<title2>8、</title2>纳税期限\n",
      "\n",
      "<title2>9、</title2>纳税地点\n",
      "\n",
      "<title2>1、</title2>增值税的概念\n",
      "\n",
      "test <title2>1、</title2>增值税的概念\n",
      " <title999>模块二、</title999>主要税种\n",
      " 999 2 False\n",
      "<title2>2、</title2>增值税的分类\n",
      "\n",
      "<title2>1、</title2>销项税额\n",
      "\n",
      "test <title2>1、</title2>销项税额\n",
      " <title4>(3)</title4>消费型增值税\n",
      " 4 2 False\n",
      "<title2>2、</title2>销售额\n",
      "\n",
      "update to : <delet2>2、</delet2>销售额\n",
      "\n",
      "next\n",
      "<title2>3、</title2>进项税额\n",
      "\n",
      "<title2>1、</title2>纳税义务发生的时间\n",
      "\n",
      "test <title2>1、</title2>纳税义务发生的时间\n",
      " <title1>(六)</title1>增值税征收管理\n",
      " 1 2 True\n",
      "<title2>2、</title2>纳税期限\n",
      "\n",
      "<title2>3、</title2>纳税地点\n",
      "\n",
      "<title2>1、</title2>消费税的概念\n",
      "\n",
      "test <title2>1、</title2>消费税的概念\n",
      " <title1>(一)</title1>消费税的概念与计税方法\n",
      " 1 2 True\n",
      "<title2>2、</title2>消费税的计税\n",
      "\n",
      "<title2>1、</title2>消费税税目\n",
      "\n",
      "test <title2>1、</title2>消费税税目\n",
      " <title1>(三)</title1>消费税税目与税率\n",
      " 1 2 True\n",
      "<title2>2、</title2>消费税税率\n",
      "\n",
      "<title2>1、</title2>销售额的确认\n",
      "\n",
      "test <title2>1、</title2>销售额的确认\n",
      " <title1>(四)</title1>消费税应纳税额\n",
      " 1 2 True\n",
      "<title2>2、</title2>销售量的确认\n",
      "\n",
      "<title2>3、</title2>从价从量复合计征\n",
      "\n",
      "<title2>4、</title2>应税消费品已纳税款扣除\n",
      "\n",
      "<title2>1、</title2>纳税义务发生时间\n",
      "\n",
      "test <title2>1、</title2>纳税义务发生时间\n",
      " <title1>(五)</title1>消费税征收管理\n",
      " 1 2 True\n",
      "<title2>2、</title2>纳税期限\n",
      "\n",
      "<title2>3、</title2>纳税地点\n",
      "\n",
      "<title2>1、</title2>营业税税目\n",
      "\n",
      "test <title2>1、</title2>营业税税目\n",
      " <title1>(三)</title1>营业税的税目、税率\n",
      " 1 2 True\n",
      "<title2>2、</title2>营业税税率\n",
      "\n",
      "<title2>1、</title2>纳税义务发生时间\n",
      "\n",
      "test <title2>1、</title2>纳税义务发生时间\n",
      " <title1>(五)</title1>营业税征收管理\n",
      " 1 2 True\n",
      "<title2>2、</title2>纳税期限\n",
      "\n",
      "<title2>3、</title2>纳税地点\n",
      "\n",
      "<title2>1、</title2>收入总额\n",
      "\n",
      "test <title2>1、</title2>收入总额\n",
      " <title1>(四)</title1>企业所得税应纳税所得额\n",
      " 1 2 True\n",
      "<title2>2、</title2>不征税收入\n",
      "\n",
      "<title2>3、</title2>免税收入\n",
      "\n",
      "<title2>4、</title2>准予扣除的项目\n",
      "\n",
      "<title2>5、</title2>不得扣除的项目\n",
      "\n",
      "<title2>6、</title2>亏损弥补\n",
      "\n",
      "update to : <delet2>6、</delet2>亏损弥补\n",
      "\n",
      "next\n",
      "<title2>1、</title2>纳税地点\n",
      "\n",
      "test <title2>1、</title2>纳税地点\n",
      " <title1>(五)</title1>企业所得税征收管理\n",
      " 1 2 True\n",
      "<title2>2、</title2>纳税期限\n",
      "\n",
      "<title2>3、</title2>纳税申报\n",
      "\n",
      "<title2>1、</title2>个人所得税应税项目\n",
      "\n",
      "test <title2>1、</title2>个人所得税应税项目\n",
      " <title1>(三)</title1>个人所得税的应税项目和税率\n",
      " 1 2 True\n",
      "<title2>2、</title2>个人所得税税率\n",
      "\n",
      "<title2>1、</title2>工资、薪金所得\n",
      "\n",
      "test <title2>1、</title2>工资、薪金所得\n",
      " <title1>(四)</title1>个人所得税应纳税所得额\n",
      " 1 2 True\n",
      "<title2>2、</title2>个体工商户的生产经营所得\n",
      "\n",
      "<title2>3、</title2>对企事业单位的承包经营、承租经营所得\n",
      "\n",
      "<title2>4、</title2>劳务报酬所得\n",
      "\n",
      "<title2>5、</title2>稿酬所得\n",
      "\n",
      "<title2>6、</title2>利息、股息、红利所得\n",
      "\n",
      "<title2>1、</title2>自行申报纳税义务人\n",
      "\n",
      "test <title2>1、</title2>自行申报纳税义务人\n",
      " <title1>(五)</title1>个人所得税征收管理\n",
      " 1 2 True\n",
      "<title2>2、</title2>代扣代缴\n",
      "\n",
      "<title2>1、</title2>增值税专用发票\n",
      "\n",
      "test <title2>1、</title2>增值税专用发票\n",
      " <title1>(一)</title1>发票的种类\n",
      " 1 2 True\n",
      "<title2>2、</title2>普通发票\n",
      "\n",
      "<title2>3、</title2>专业发票\n",
      "\n",
      "<title2>1、</title2>单位和个人应在发生经营业务、确认营业收入时，才能开具发票。\n",
      "\n",
      "test <title2>1、</title2>单位和个人应在发生经营业务、确认营业收入时，才能开具发票。\n",
      " <title1>(二)</title1>发票的开具要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>开具发票时应按号码顺序填开，填写项目齐全、内容真实、字迹清楚、 全部联次一次性复写或打印，内容完全一致，并在发票联和抵扣联加盖单  位财务印章或者发票专用章。\n",
      "\n",
      "<title2>3、</title2>填写发票应当使用中文。民族自治地区可以同时使用当地通用的一种 民族文字；外商投资企业和外资企业可以同时使用一种外国文字。\n",
      "\n",
      "<title2>4、</title2>使用电子计算机开具发票必须报主管税务机关批准，并使用税务机关 统一监制的机打发票。\n",
      "\n",
      "<title2>5、</title2>开具发票时限、地点应符合规定。\n",
      "\n",
      "<title2>6、</title2>任何单位和个人不得转借、转让、代开发票。\n",
      "\n",
      "<title2>1、</title2>中介性\n",
      "\n",
      "test <title2>1、</title2>中介性\n",
      " <title1>(二)</title1>税务代理的特点\n",
      " 1 2 True\n",
      "<title2>2、</title2>法定性\n",
      "\n",
      "<title2>3、</title2>自愿性\n",
      "\n",
      "<title2>4、</title2>公正性\n",
      "\n",
      "<title2>1、</title2>税收保全措施\n",
      "\n",
      "test <title2>1、</title2>税收保全措施\n",
      " <title1>(一)</title1>税收检查\n",
      " 1 2 True\n",
      "<title2>2、</title2>税收强制执行\n",
      "\n",
      "<title2>1、</title2>税务违法行政处罚\n",
      "\n",
      "test <title2>1、</title2>税务违法行政处罚\n",
      " <title1>(二)</title1>法律责任\n",
      " 1 2 True\n",
      "<title2>2、</title2>税务违法刑事处罚\n",
      "\n",
      "<title2>3、</title2>税务行政复议\n",
      "\n",
      "<title2>1、</title2>财力保证作用\n",
      "\n",
      "test <title2>1、</title2>财力保证作用\n",
      " <title1>(二)</title1>国家预算的作用\n",
      " 1 2 True\n",
      "<title2>2、</title2>调节制约作用\n",
      "\n",
      "<title2>3、</title2>反映监督作用\n",
      "\n",
      "<title2>1、</title2>中央预算\n",
      "\n",
      "test <title2>1、</title2>中央预算\n",
      " <title1>(四)</title1>国家预算的构成\n",
      " 1 2 True\n",
      "<title2>2、</title2>地方预算\n",
      "\n",
      "<title2>3、</title2>总预算\n",
      "\n",
      "<title2>4、</title2>部门单位预算\n",
      "\n",
      "<title2>1、</title2>全国人民代表大会的职权\n",
      "\n",
      "test <title2>1、</title2>全国人民代表大会的职权\n",
      " <title1>(一)</title1>各级人民代表大会的职权\n",
      " 1 2 True\n",
      "<title2>2、</title2>县级以上地方各级人民代表大会的职权\n",
      "\n",
      "<title2>3、</title2>乡、民族乡、镇的人民代表大会的职权\n",
      "\n",
      "<title2>1、</title2>国务院财政部门的职权\n",
      "\n",
      "test <title2>1、</title2>国务院财政部门的职权\n",
      " <title1>(二)</title1>各级财政部门的职权\n",
      " 1 2 True\n",
      "<title2>2、</title2>地方各级政府财政部门的职权\n",
      "\n",
      "<title2>1、</title2>各部门的职权\n",
      "\n",
      "test <title2>1、</title2>各部门的职权\n",
      " <title1>(三)</title1>各部门、各单位的职权\n",
      " 1 2 True\n",
      "<title2>2、</title2>各单位的职权\n",
      "\n",
      "<title2>1、</title2>预算年度\n",
      "\n",
      "test <title2>1、</title2>预算年度\n",
      " <title1>(一)</title1>预算的编制\n",
      " 1 2 True\n",
      "<title2>2、</title2>预算草案的编制依据 <title2>3.</title2>预算草案的编制内容\n",
      "\n",
      "<title2>1、</title2>公开招标\n",
      "\n",
      "test <title2>1、</title2>公开招标\n",
      " <title0>七、</title0>政府采购方式\n",
      " 0 2 True\n",
      "<title2>2、</title2>邀请招标\n",
      "\n",
      "<title2>3、</title2>竞争性谈判\n",
      "\n",
      "<title2>4、</title2>单一来源\n",
      "\n",
      "<title2>5、</title2>询价\n",
      "\n",
      "<title2>1、</title2>直接缴库2、集中汇缴\n",
      "\n",
      "test <title2>1、</title2>直接缴库2、集中汇缴\n",
      " <title1>(一)</title1>收缴方式\n",
      " 1 2 True\n",
      "<title2>1、</title2>直接缴库程序2、集中汇缴程序\n",
      "\n",
      "test <title2>1、</title2>直接缴库程序2、集中汇缴程序\n",
      " <title1>(二)</title1>收缴程序\n",
      " 1 2 True\n",
      "<title2>1、</title2>财政直接支付2、财政授权支付\n",
      "\n",
      "test <title2>1、</title2>财政直接支付2、财政授权支付\n",
      " <title1>(一)</title1>支付方式\n",
      " 1 2 True\n",
      "<title2>1、</title2>财政直接支付程序2、财政授权支付程序\n",
      "\n",
      "test <title2>1、</title2>财政直接支付程序2、财政授权支付程序\n",
      " <title1>(二)</title1>支付程序\n",
      " 1 2 True\n",
      "<title2>1、</title2>性质不同\n",
      "\n",
      "test <title2>1、</title2>性质不同\n",
      " <title1>(二)</title1>会计职业道德与会计法律制度的主要区别\n",
      " 1 2 True\n",
      "<title2>2、</title2>作用范围不同\n",
      "\n",
      "<title2>3、</title2>表现形式不同\n",
      "\n",
      "<title2>4、</title2>实施保障机制不同\n",
      "\n",
      "<title2>1、</title2>热爱会计工作，敬重会计职业\n",
      "\n",
      "test <title2>1、</title2>热爱会计工作，敬重会计职业\n",
      " <title1>(二)</title1>爱岗敬业的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>严肃认真， 一丝不苟\n",
      "\n",
      "<title2>3、</title2>忠于职守，尽职尽责\n",
      "\n",
      "<title2>1、</title2>做老实人，说老实话，办老实事，不搞虚假\n",
      "\n",
      "test <title2>1、</title2>做老实人，说老实话，办老实事，不搞虚假\n",
      " <title1>(一)</title1>诚实守信的含义\n",
      " 1 2 True\n",
      "<title2>2、</title2>实事求是，如实反映\n",
      "\n",
      "<title2>3、</title2>保守秘密，不为利益所诱惑\n",
      "\n",
      "<title2>4、</title2>执业谨慎，信誉至上\n",
      "\n",
      "<title2>1、</title2>树立正确的人生观和价值观\n",
      "\n",
      "test <title2>1、</title2>树立正确的人生观和价值观\n",
      " <title1>(二)</title1>廉洁自律的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>公私分明，不贪不占\n",
      "\n",
      "<title2>1、</title2>依法办事\n",
      "\n",
      "test <title2>1、</title2>依法办事\n",
      " <title1>(二)</title1>客观公正的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>实事求是，不偏不倚\n",
      "\n",
      "<title2>3、</title2>保持独立性\n",
      "\n",
      "<title2>1、</title2>熟悉准则\n",
      "\n",
      "test <title2>1、</title2>熟悉准则\n",
      " <title1>(二)</title1>坚持准则的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>遵循准则\n",
      "\n",
      "<title2>3、</title2>坚持准则\n",
      "\n",
      "<title2>1、</title2>要有不断提高会计专业技能的意识和愿望\n",
      "\n",
      "test <title2>1、</title2>要有不断提高会计专业技能的意识和愿望\n",
      " <title1>(二)</title1>提高技能的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>要有勤学苦练的精神和科学的学习方法\n",
      "\n",
      "<title2>1、</title2>努力钻研业务，熟悉财经法规和相关制度，提高业务技能，为参与管 理打下基础\n",
      "\n",
      "test <title2>1、</title2>努力钻研业务，熟悉财经法规和相关制度，提高业务技能，为参与管 理打下基础\n",
      " <title1>(二)</title1>参与管理的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>熟悉服务对象的经营活动和业务流程，使参与管理的决策更具针对性 和有效性\n",
      "\n",
      "<title2>1、</title2>强化服务意识\n",
      "\n",
      "test <title2>1、</title2>强化服务意识\n",
      " <title1>(二)</title1>强化服务的基本要求\n",
      " 1 2 True\n",
      "<title2>2、</title2>提高服务质量\n",
      "\n",
      "<title2>1、</title2>职业道德观念教育\n",
      "\n",
      "test <title2>1、</title2>职业道德观念教育\n",
      " <title1>(二)</title1>会计职业道德教育的内容\n",
      " 1 2 True\n",
      "<title2>2、</title2>职业道德规范教育\n",
      "\n",
      "<title2>3、</title2>职业道德警示教育\n",
      "\n",
      "<title2>1、</title2>岗前职业道德教育\n",
      "\n",
      "test <title2>1、</title2>岗前职业道德教育\n",
      " <title1>(三)</title1>会计职业道德教育途径\n",
      " 1 2 True\n",
      "<title2>2、</title2>岗位职业道德继续教育\n",
      "\n",
      "<title2>1、</title2>形成正确的会计职业道德认知\n",
      "\n",
      "test <title2>1、</title2>形成正确的会计职业道德认知\n",
      " <title1>(一)</title1>会计职业道德修养的含义\n",
      " 1 2 True\n",
      "<title2>2、</title2>培养高尚的会计职业道德情感\n",
      "\n",
      "<title2>3、</title2>树立坚定的会计职业道德信念\n",
      "\n",
      "<title2>4、</title2>养成良好的会计职业道德行为\n",
      "\n",
      "<title2>1、</title2>不断地进行\"内省\"\n",
      "\n",
      "test <title2>1、</title2>不断地进行\"内省\"\n",
      " <title1>(三)</title1>会计职业道德修养的方法\n",
      " 1 2 True\n",
      "<title2>2、</title2>要提倡“慎独”精神\n",
      "\n",
      "<title2>3、</title2>虚心向先进人物学习\n",
      "\n",
      "<title2>4.</title2>学习情境：\n",
      "\n",
      "<title2>5.</title2>项目实施\n",
      "\n",
      "<title2>6.</title2>教学要求\n",
      "\n",
      "<title2>1.</title2>人员条件\n",
      "\n",
      "test <title2>1.</title2>人员条件\n",
      " <title0>五、</title0>  0 2 True\n",
      "<title2>2.</title2>环境条件\n",
      "\n",
      "<title2>1.</title2>教学组织\n",
      "\n",
      "test <title2>1.</title2>教学组织\n",
      " <title0>六、</title0>  0 2 True\n",
      "<title2>2.</title2>教学方法：启发式教学法、案例教学法、多媒体教学、讲授法等\n",
      "\n",
      "<title2>1.</title2>学材与教材\n",
      "\n",
      "test <title2>1.</title2>学材与教材\n",
      " <title0>七、</title0>教学材料\n",
      " 0 2 True\n",
      "<title2>2.</title2>软件与网络\n",
      "\n",
      "<title2>1.</title2>工作岗位与职业活动\n",
      "\n",
      "test <title2>1.</title2>工作岗位与职业活动\n",
      " <title0>十一、</title0>附表\n",
      " 0 2 True\n",
      "<title2>2.</title2>课程内容与教学安排\n",
      "\n",
      "<title2>3.</title2>学习情境设计与实施\n",
      "\n",
      "<title2>4.</title2>教学团队及任务实施\n",
      "\n",
      "<title2>5.</title2>实训设备及实训条件\n",
      "\n",
      "<title4>(1)</title4>爱岗敬业的精神，戒懒、戒惰、戒拖；热爱会计工作，敬重社会职业；安心工作，任\n",
      "\n",
      "test <title4>(1)</title4>爱岗敬业的精神，戒懒、戒惰、戒拖；热爱会计工作，敬重社会职业；安心工作，任\n",
      " <title2>2.</title2>职业活动与课程内容对应关系\n",
      " 2 4 True\n",
      "<title4>(3)</title4>廉洁自律。要求会计人员树立正确的人生观和价值观，自觉抵制享乐主义、个人主义、拜金主 义；公私分明、不贪不占；遵纪守法、清正廉洁，自觉抵制行业不正之风。     <title4>(4)</title4>客观公正。要  求会计人员端正态度，依法办事，实事求是，不偏不倚，保持应有的独立性。      <title4>(5)</title4>坚持准则。 要求会计人员熟悉国家法律、法规和国家统一的会计制度，始终坚持按法律、法规和国家统一的会 计制度的要求，进行会计核算，实施会计监督。      <title4>(6)</title4>提高技能。要求会计人员增强提高专业技 能的自觉性和紧迫感，勤学苦练，刻苦钻研；掌握科学的学习方法，向书本学、向社会学、向实际 工作学，在学中思，在思中学，努力提高业务水平。      <title4>(7)</title4>参与管理。要求会计人员在做好本职 工作的同时，努力钻研相关业务，全面熟悉本单位经营活动和业务流程，主动提出合理化建议，协\n",
      "\n",
      "<title4>(8)</title4>强化服务。要求会计人员树立服务意识，摆正位置，文明服\n",
      "\n",
      "<title4>(1)</title4>掌握会计法规体系及会计法主要规定，明辨违反财经法规的行为与责任后果。\n",
      "\n",
      "test <title4>(1)</title4>掌握会计法规体系及会计法主要规定，明辨违反财经法规的行为与责任后果。\n",
      " <title2>1.</title2>职业关键能力\n",
      " 2 4 True\n",
      "<title4>(2)</title4>熟悉的支付结算方式，规范使用不同的支付结算方式。\n",
      "\n",
      "<title4>(3)</title4>掌握会计职业道德的内涵，明辨违反税收征管的行为及责任后果。\n",
      "\n",
      "<title4>(4)</title4>掌握会计职业道德的内涵，明辩违背职业道德的财经行为。\n",
      "\n",
      "<title4>(1)</title4>掌握会计法规体系及会计法主要规定。\n",
      "\n",
      "test <title4>(1)</title4>掌握会计法规体系及会计法主要规定。\n",
      " <title2>2.</title2>职业专门能力\n",
      " 2 4 True\n",
      "<title4>(2)</title4>掌握支付结算的主要规定。\n",
      "\n",
      "<title4>(3)</title4>掌握税收征收管理法的主要规定。\n",
      "\n",
      "<title4>(4)</title4>掌握会计职业道德的内涵。 <title2>3.</title2>方法能力\n",
      "\n",
      "<title4>(1)</title4>制定计划能力\n",
      "\n",
      "test <title4>(1)</title4>制定计划能力\n",
      " <title2>3.</title2>方法能力\n",
      " 2 4 True\n",
      "<title4>(2)</title4>确定学习方法能力\n",
      "\n",
      "<title4>(3)</title4>自学能力\n",
      "\n",
      "<title4>(4)</title4>查找资料能力 <title2>4.</title2>社会能力\n",
      "\n",
      "<title4>(1)</title4>严守秘密，明辨是非；\n",
      "\n",
      "test <title4>(1)</title4>严守秘密，明辨是非；\n",
      " <title2>4.</title2>社会能力\n",
      " 2 4 True\n",
      "<title4>(2)</title4>严守准则，不做假账；\n",
      "\n",
      "<title4>(3)</title4>严格遵守纪律，不抄袭作业；\n",
      "\n",
      "<title4>(4)</title4>养成凭事实说话，小心谨慎的工作作风；\n",
      "\n",
      "<title4>(1)</title4>计算机基础\n",
      "\n",
      "test <title4>(1)</title4>计算机基础\n",
      " <title2>1.</title2>预备知识\n",
      " 2 4 True\n",
      "<title4>(2)</title4>会计基本技能\n",
      "\n",
      "<title4>(3)</title4>会计基础\n",
      "\n",
      "<title4>(4)</title4>职业道德 <title2>2.</title2>核心内容\n",
      "\n",
      "<title4>(1)</title4>税收是国家组织财政收入的主要形式\n",
      "\n",
      "test <title4>(1)</title4>税收是国家组织财政收入的主要形式\n",
      " <title2>2、</title2>税收的作用\n",
      " 2 4 True\n",
      "<title4>(2)</title4>税收是国家调控经济运行的重要手段\n",
      "\n",
      "<title4>(3)</title4>税收具有维护国家政权的作用\n",
      "\n",
      "<title4>(4)</title4>税收是国际经济交往中维护国家利益的可靠保证\n",
      "\n",
      "<title4>(1)</title4>比例税率\n",
      "\n",
      "test <title4>(1)</title4>比例税率\n",
      " <title2>4、</title2>税目\n",
      " 2 4 True\n",
      "<title4>(2)</title4>定额税率\n",
      "\n",
      "<title4>(3)</title4>累进税率\n",
      "\n",
      "<title4>(1)</title4>从价计征\n",
      "\n",
      "test <title4>(1)</title4>从价计征\n",
      " <title2>6、</title2>计税依据\n",
      " 2 4 True\n",
      "<title4>(2)</title4>从量计征\n",
      "\n",
      "<title4>(3)</title4>复合计征\n",
      "\n",
      "<title4>(1)</title4>减税和免税\n",
      "\n",
      "test <title4>(1)</title4>减税和免税\n",
      " <title2>9、</title2>纳税地点\n",
      " 2 4 True\n",
      "<title4>(2)</title4>起征点\n",
      "\n",
      "<title4>(3)</title4>免征额\n",
      "\n",
      "<title4>(1)</title4>生产型增值税\n",
      "\n",
      "test <title4>(1)</title4>生产型增值税\n",
      " <title2>2、</title2>增值税的分类\n",
      " 2 4 True\n",
      "<title4>(2)</title4>收入型增值税\n",
      "\n",
      "<title4>(3)</title4>消费型增值税\n",
      "\n",
      "<title4>(1)</title4>成本\n",
      "\n",
      "test <title4>(1)</title4>成本\n",
      " <title2>4、</title2>准予扣除的项目\n",
      " 2 4 True\n",
      "<title4>(2)</title4>费用\n",
      "\n",
      "<title4>(3)</title4>税金\n",
      "\n",
      "<title4>(4)</title4>损失\n",
      "\n",
      "<title4>(1)</title4>责令限期改正\n",
      "\n",
      "test <title4>(1)</title4>责令限期改正\n",
      " <title2>1、</title2>税务违法行政处罚\n",
      " 2 4 True\n",
      "<title4>(2)</title4>罚款\n",
      "\n",
      "<title4>(3)</title4>没收财产\n",
      "\n",
      "<title4>(4)</title4>收缴未用发票和暂停供应发票\n",
      "\n",
      "<title4>(5)</title4>停止出口退税权\n",
      "\n",
      "<title4>(1)</title4>会计法律制度\n",
      "\n",
      "test <title4>(1)</title4>会计法律制度\n",
      " <title2>4.</title2>学习情境：\n",
      " 2 4 True\n",
      "<title4>(2)</title4>支付结算法律制度\n",
      "\n",
      "<title4>(3)</title4>税收征管法律制度\n",
      "\n",
      "<title4>(4)</title4>财政法规制度\n",
      "\n",
      "<title4>(5)</title4>会计职业道德 <title2>5.</title2>项目实施\n",
      "\n",
      "<title4>(1)</title4>学生通过学习情境一掌握会计法律体系的构成，理解法律、法规规定之间的关系；了解会计工作\n",
      "\n",
      "test <title4>(1)</title4>学生通过学习情境一掌握会计法律体系的构成，理解法律、法规规定之间的关系；了解会计工作\n",
      " <title2>5.</title2>项目实施\n",
      " 2 4 True\n",
      "<title4>(2)</title4>学生通过学习情境二，掌握支付结算法律制度，区分不同的支付结算方式的特点；识别有效要据 规范地进行票据行为；正确行使票据权利；理解现金管理的主要内容及银行账户管理的主要规定.\n",
      "\n",
      "<title4>(3)</title4>学生通过学习情境三，掌握税务管理(发票管理、税务登记、纳税申报等)相关规定，区分不同的  税收片收措施与方式；熟悉主要税种的法律规定，正确计算应纳税款；识别违反税法的行为与责任，\n",
      "\n",
      "<title4>(4)</title4>学生通过学习情境四，掌握预算法律制度的基本知识；了解政府采购法律制度与国库集中收付制 度的主要内容，\n",
      "\n",
      "<title4>(5)</title4>学生通过学习情境五，理解道德与法律的关系，掌握和领会会计职业道德的内涵，正确识别违背 会计职业道德的行为，培养学生养成良好道德行为，\n",
      "\n",
      "<title4>(1)</title4>掌握会计法的基本知识\n",
      "\n",
      "test <title4>(1)</title4>掌握会计法的基本知识\n",
      " <title2>6.</title2>教学要求\n",
      " 2 4 True\n",
      "<title4>(2)</title4>掌握支付结算法律制度的基本知识\n",
      "\n",
      "<title4>(3)</title4>掌握税收管理体制法的基本知识\n",
      "\n",
      "<title4>(4)</title4>掌握财政法规制度的基本知识\n",
      "\n",
      "<title4>(5)</title4>掌握会计职业道德的基本知识\n",
      "\n",
      "<title4>(1)</title4>热爱社会主义祖国，努力学习马克思主义和党的路线、方针、政策，有良好的职业道德，遵守\n",
      "\n",
      "test <title4>(1)</title4>热爱社会主义祖国，努力学习马克思主义和党的路线、方针、政策，有良好的职业道德，遵守\n",
      " <title2>1.</title2>人员条件\n",
      " 2 4 True\n",
      "<title4>(2)</title4>具有系统的会计理论知识\n",
      "\n",
      "<title4>(3)</title4>具备企业会计职业道德、职业判断能力和会计核算能力\n",
      "\n",
      "<title4>(4)</title4>丰富的会计从业资格证考试经验\n",
      "\n",
      "<title4>(5)</title4>具备设计基于行动导向的教学法的设计应用能力 <title2>2.</title2>环境条件\n",
      "\n",
      "<title4>(1)</title4>资讯\n",
      "\n",
      "test <title4>(1)</title4>资讯\n",
      " <title2>1.</title2>教学组织\n",
      " 2 4 True\n",
      "<title4>(2)</title4>决策计划\n",
      "\n",
      "<title4>(3)</title4>实施\n",
      "\n",
      "<title4>(4)</title4>检查评估\n",
      "\n",
      "<title4>(5)</title4>学生课内实践\n",
      "\n",
      "<title4>(1)</title4>案例库\n",
      "\n",
      "test <title4>(1)</title4>案例库\n",
      " <title0>九、</title0>  0 4 True\n",
      "<title4>(2)</title4>PPT\n",
      "\n",
      "<title4>(3)</title4>试卷库\n",
      "\n",
      "<title4>(4)</title4>习题集\n",
      "\n",
      "<title4>(5)</title4>教学设计\n",
      "\n",
      "<title4>(1)</title4>职业道德\n",
      "\n",
      "test <title4>(1)</title4>职业道德\n",
      " <title0>十、</title0>  0 4 True\n",
      "<title4>(2)</title4>组织管理能力\n",
      "\n",
      "<title4>(3)</title4>职业判断力\n",
      "\n",
      "<title4>(1)</title4>审核现金收 付原始单据，收 付现金\n",
      "\n",
      "test <title4>(1)</title4>审核现金收 付原始单据，收 付现金\n",
      " <title0>附录</title0>一：工作岗位与职业活动\n",
      " 0 4 True\n",
      "<title4>(2)</title4>保管库存现    金、有价证券、 财务印章及有关   票据、保险柜\n",
      "\n",
      "<title4>(3)</title4>  登记现金日 记账，日清月结\t<title4>(1)</title4>会手工及机器点钞、真假币鉴别\n",
      "\n",
      "<title4>(2)</title4>能规范书写会计数字\n",
      "\n",
      "<title4>(3)</title4>会珠算加减法的基本技能\n",
      "\n",
      "<title4>(4)</title4>能填制、审核原始凭证\n",
      "\n",
      "<title4>(5)</title4>能填制、审核记账凭证和登记、审核日 记 账\n",
      "\n",
      "<title4>(6)</title4>能正确使用保险柜，保管好现金\n",
      "\n",
      "<title4>(7)</title4>能保管好财务印章与票据管理\n",
      "\n",
      "<title4>(8)</title4>  能规范现金支票的领用及签发\n",
      "\n",
      "<title4>(9)</title4>能办理现金收支结算业务，程序清楚、 全 面\t\n",
      "\n",
      "<title4>(1)</title4>现金收支的范围\n",
      "\n",
      "test <title4>(1)</title4>现金收支的范围\n",
      " <title4>(9)</title4>能办理现金收支结算业务，程序清楚、  4 4 False\n",
      "<title4>(2)</title4>现金收支的账务处理\n",
      "\n",
      "<title4>(3)</title4>现金的管理与控制制度\n",
      "\n",
      "<title4>(4)</title4>库存现金的清查及核算\n",
      "\n",
      "<title4>(5)</title4>记账凭证的编制与审核\n",
      "\n",
      "<title4>(6)</title4>日记账的登记方法\n",
      "\n",
      "<title4>(7)</title4>企业的银行预留印鉴的申请及使用\n",
      "\n",
      "<title4>(8)</title4>银行转账在结算方式的主要内容\n",
      "\n",
      "<title4>(9)</title4>银行存款收支的核算及清查方法\n",
      "\n",
      "<title4>(1)</title4>办理银行结 算及有关账务\n",
      "\n",
      "test <title4>(1)</title4>办理银行结 算及有关账务\n",
      " <title4>(9)</title4>银行存款收支的核算及清查方法\n",
      " 4 4 False\n",
      "<title4>(2)</title4>登记银行存 款日记账\n",
      "\n",
      "<title4>(3)</title4>办理外汇出 纳业务\n",
      "\n",
      "<title4>(4)</title4>银行存款余 额控制\n",
      "\n",
      "<title4>(5)</title4>清理未达账 项\n",
      "\n",
      "<title4>(6)</title4>各项经济数 据的保密\t\n",
      "\n",
      "<title4>(1)</title4>能办理银行转账结算业务\n",
      "\n",
      "test <title4>(1)</title4>能办理银行转账结算业务\n",
      " <title4>(6)</title4>各项经济数  4 4 False\n",
      "<title4>(2)</title4>能准确辨别银行结算票据的真伪\n",
      "\n",
      "<title4>(3)</title4>能准确地填写各类结算票据\n",
      "\n",
      "<title4>(4)</title4>保管好各类结算票据\n",
      "\n",
      "<title4>(5)</title4>熟练、准确地使用、登记账簿\n",
      "\n",
      "<title4>(6)</title4>能按照规定进行账实核对，能准确地发 现和正确处理货币资金结算中出现的差错\t\n",
      "\n",
      "<title4>(1)</title4>职工薪酬的 发放\n",
      "\n",
      "test <title4>(1)</title4>职工薪酬的 发放\n",
      " <title4>(6)</title4>能按照规定进行账实核对，能准确地发  4 4 False\n",
      "<title4>(2)</title4>职工薪酬的 总分类核算\n",
      "\n",
      "<title4>(3)</title4>职工薪酬的 明细核算\t<title4>(1)</title4>能解读国家、企业职工薪酬的政策和文 件\n",
      "\n",
      "<title4>(2)</title4>能熟练准确的编制结转职工薪酬计算 表\n",
      "\n",
      "<title4>(3)</title4>能熟悉薪酬发放的业务程序\t\n",
      "\n",
      "<title4>(1)</title4>职工薪酬的构成\n",
      "\n",
      "test <title4>(1)</title4>职工薪酬的构成\n",
      " <title4>(3)</title4>能熟悉薪酬发放的业务程序\t 4 4 False\n",
      "<title4>(2)</title4>职工薪酬的计算\n",
      "\n",
      "<title4>(3)</title4>收回未发出职工薪酬的核算\n",
      "\n",
      "<title4>(4)</title4>个人所的税的计算\n",
      "\n",
      "<title4>(5)</title4>  非货币薪酬的确认与计量\n",
      "\n",
      "<title4>(6)</title4>应收及预付款项的确认与计量\n",
      "\n",
      "<title4>(7)</title4>坏账准备的确认与计量\n",
      "\n",
      "<title4>(8)</title4>应付及预收款项的核算\n",
      "\n",
      "<title4>(9)</title4>现金折扣的核算\n",
      "\n",
      "<title4>(1)</title4>审核往来业  务的原始凭证， 办理往来结算业  务，对往来业务  进行会计核算\n",
      "\n",
      "test <title4>(1)</title4>审核往来业  务的原始凭证， 办理往来结算业  务，对往来业务  进行会计核算\n",
      " <title4>(9)</title4>现金折扣的核算\n",
      " 4 4 False\n",
      "<title4>(2)</title4>登记应收账  款、应收票据、 其他应收款、应  付账款、预收账  款、其他应付款  等往来账\n",
      "\n",
      "<title4>(3)</title4>进行客户档 案管理\n",
      "\n",
      "<title4>(4)</title4>编制往来结  算业务分析表， 对应收账款账龄  进行分析，发现  问题，提出建议\n",
      "\n",
      "<title4>(5)</title4>进行往来账 项的核对，与本 企业业务人员及 对方单位人员进 行有效沟通\n",
      "\n",
      "<title4>(6)</title4>协助业务人 员进行呆账催收\t\n",
      "\n",
      "<title4>(1)</title4>正确审核往来业务的原始凭证，熟练进 行往来账项的会计核算\n",
      "\n",
      "test <title4>(1)</title4>正确审核往来业务的原始凭证，熟练进 行往来账项的会计核算\n",
      " <title4>(6)</title4>协助业务人  4 4 False\n",
      "<title4>(2)</title4>  熟练、准确地使用、登记账簿\n",
      "\n",
      "<title4>(3)</title4>根据销售客户档案建立客户财务信息 档 案\n",
      "\n",
      "<title4>(4)</title4>编制应收账款账龄分析报告，对客户的 风险程度进行评估和判断\n",
      "\n",
      "<title4>(5)</title4>根据应收账款的明细账户余额，定期编 制应收账款余额核对表，并将该表函寄客户 或上门拜访进行核对，进行有效地沟通，及 时发现管理上的漏洞，加强企业管理\n",
      "\n",
      "<title4>(6)</title4>负责登记往来会计每月跟踪分析客户 欠款情况，每月将客户应收账款余额书面告 知公司外销人员。对超期未还的应收款及时 通知销售部门催收\t\n",
      "\n",
      "<title4>(1)</title4>协作制定存  货目录及编码， 对存货进行正确  分类\n",
      "\n",
      "test <title4>(1)</title4>协作制定存  货目录及编码， 对存货进行正确  分类\n",
      " <title4>(6)</title4>负责登记往来会计每月跟踪分析客户  4 4 False\n",
      "<title4>(2)</title4>参与制订材 料消耗定额\n",
      "\n",
      "<title4>(3)</title4>审查汇编材 料采购用款计划\n",
      "\n",
      "<title4>(4)</title4>对存货的\n",
      "\n",
      "<title4>(5)</title4>进行存货明 细核算\n",
      "\n",
      "<title4>(6)</title4>进行存货期 末清查及账务处 理\t\n",
      "\n",
      "<title4>(1)</title4>  能按规定的程序对存货的收发业务进 行管理和控制\n",
      "\n",
      "test <title4>(1)</title4>  能按规定的程序对存货的收发业务进 行管理和控制\n",
      " <title4>(6)</title4>进行存货期  4 4 False\n",
      "<title4>(2)</title4>能按核算要求填制和审核材料收发凭 证\n",
      "\n",
      "<title4>(3)</title4>能按照规定设置并平行登记材料总分 类账和明细账\n",
      "\n",
      "<title4>(4)</title4>能独立或在有关部门的协助下进行存 货清查，编制存货盘存报告。\n",
      "\n",
      "<title4>(5)</title4>能发现企业存货管理中存在的问题，编制 存货管理报告，提出建议，提高企业管理水 平，堵塞存货管理漏洞\t\n",
      "\n",
      "<title4>(1)</title4>  固定资产取 得的计价与分类\n",
      "\n",
      "test <title4>(1)</title4>  固定资产取 得的计价与分类\n",
      " <title4>(5)</title4>能发现企业存货管理中存在的问题，编制  4 4 False\n",
      "<title4>(2)</title4>  固定资产折 旧的计算与核算\n",
      "\n",
      "<title4>(3)</title4>固定资产发 出的核算\n",
      "\n",
      "<title4>(4)</title4>会同有关部 门建立固定资产 卡片，保证账卡 相符\n",
      "\n",
      "<title4>(5)</title4>固定资产的 期末清查与核算\t\n",
      "\n",
      "<title4>(1)</title4>能按照规定建立固定资产明细账和卡 片\n",
      "\n",
      "test <title4>(1)</title4>能按照规定建立固定资产明细账和卡 片\n",
      " <title4>(5)</title4>固定资产的  4 4 False\n",
      "<title4>(2)</title4>建立相关台账和卡片\n",
      "\n",
      "<title4>(3)</title4>能把握固定资产增加和减少的程序，正 确进行相关会计核算\n",
      "\n",
      "<title4>(4)</title4>能把握固定资产盘存的方法，能协同有 关部门进行固定资产清查，正确编制固定资 产盘点报告表\n",
      "\n",
      "<title4>(5)</title4>能按照公司管理规定对固定资产使用效 率进行分析，发现存在的问题，提出合理建 议\t\n",
      "\n",
      "<title4>(1)</title4>  计算产品生 产成本控制各项  费用支出\n",
      "\n",
      "test <title4>(1)</title4>  计算产品生 产成本控制各项  费用支出\n",
      " <title4>(5)</title4>能按照公司管理规定对固定资产使用效  4 4 False\n",
      "<title4>(2)</title4>生产费用的 分配核算\n",
      "\n",
      "<title4>(3)</title4>产品成本的 核算\t\n",
      "\n",
      "<title4>(1)</title4>准确地审核各种费用原始凭证，依据费 用原始凭证进行会计处理\n",
      "\n",
      "test <title4>(1)</title4>准确地审核各种费用原始凭证，依据费 用原始凭证进行会计处理\n",
      " <title4>(3)</title4>产品成本的  4 4 False\n",
      "<title4>(2)</title4>  能登记成本明细账\n",
      "\n",
      "<title4>(3)</title4>  能编制成本计算表\n",
      "\n",
      "<title4>(4)</title4>能结合企业经营管理特征及要求，采用 灵活、合理的方法准确地计算产品成本\n",
      "\n",
      "<title4>(5)</title4>能根据成本费用的发生，编制成本费用 分析表，发现问题，找出控制成本费用的方 法，提出合理建议\t\n",
      "\n",
      "<title4>(1)</title4>收入业务的 核算\n",
      "\n",
      "test <title4>(1)</title4>收入业务的 核算\n",
      " <title4>(5)</title4>能根据成本费用的发生，编制成本费用  4 4 False\n",
      "<title4>(2)</title4>营业成本及  期间费用的核算\n",
      "\n",
      "<title4>(3)</title4>利润总额、 所得税费用、净 利润、利润分配 的账务核算\t<title4>(1)</title4>能对收入的相关原始凭证的处理\n",
      "\n",
      "<title4>(2)</title4>能对收入和费用明细账的登记\n",
      "\n",
      "<title4>(3)</title4>能对营业税金及附加的计算\n",
      "\n",
      "<title4>(4)</title4>能对企业所得税的计算和会计核算\n",
      "\n",
      "<title4>(5)</title4>能对利润的结转、利润分配的会计核算\n",
      "\n",
      "<title4>(6)</title4>能根据企业财务成果结构编制利润分 析报告\t\n",
      "\n",
      "<title4>(1)</title4>常用税种的 适用范围\n",
      "\n",
      "test <title4>(1)</title4>常用税种的 适用范围\n",
      " <title4>(6)</title4>能根据企业财务成果结构编制利润分  4 4 False\n",
      "<title4>(2)</title4>常用税种的 申报流程\n",
      "\n",
      "<title4>(3)</title4>增值税的计 算与申报\n",
      "\n",
      "<title4>(4)</title4>营业税的计\t<title4>(1)</title4>能办理企业税务登记\n",
      "\n",
      "<title4>(2)</title4>能办理企业发票申购\n",
      "\n",
      "<title4>(3)</title4>能按照国家税收法规、政策计算缴纳各 项税费\n",
      "\n",
      "<title4>(4)</title4>能使用计算机和网络向税务主管部门 进行网上税务申报\t\n",
      "\n",
      "<title4>(5)</title4>消费税的计 算与申报\n",
      "\n",
      "<title4>(6)</title4>所得税的计 算与申报\n",
      "\n",
      "<title4>(7)</title4>各税种的账 务处理\t\t\n",
      "\n",
      "<title4>(1)</title4>认真审核公  司本部各类财务  凭证，做到会计  基础工作规范， 核算准确及时\n",
      "\n",
      "test <title4>(1)</title4>认真审核公  司本部各类财务  凭证，做到会计  基础工作规范， 核算准确及时\n",
      " <title4>(7)</title4>各税种的账  4 4 False\n",
      "<title4>(2)</title4>各项往来账 务每月进行排队 清查，发现问题 及时处理\n",
      "\n",
      "<title4>(3)</title4>组织本企业  的财务人员搞好 会计核算工作\t\n",
      "\n",
      "<title4>(1)</title4>能对会计凭证、账簿、报表的稽核\n",
      "\n",
      "test <title4>(1)</title4>能对会计凭证、账簿、报表的稽核\n",
      " <title4>(3)</title4>组织本企业  4 4 False\n",
      "<title4>(2)</title4>能对会计账目的调整\n",
      "\n",
      "<title4>(3)</title4>能依据内控制度组织会计监督\t\n",
      "\n",
      "<title4>(1)</title4>记账、算账、对账、报账\n",
      "\n",
      "test <title4>(1)</title4>记账、算账、对账、报账\n",
      " <title4>(3)</title4>能依据内控制度组织会计监督\t 4 4 False\n",
      "<title4>(2)</title4>财务报告的概念、作用、分类、编制要求\n",
      "\n",
      "<title4>(3)</title4>总账的设置与登记\n",
      "\n",
      "<title4>(4)</title4>资产负债表、利润表、现金流量表、 所有者权益变动表的原理和编制方法\n",
      "\n",
      "<title4>(5)</title4>会计报表附注的编写方法\n",
      "\n",
      "<title4>(1)</title4>财务报表的 编制\n",
      "\n",
      "test <title4>(1)</title4>财务报表的 编制\n",
      " <title4>(5)</title4>会计报表附注的编写方法\n",
      " 4 4 False\n",
      "<title4>(2)</title4>总账的设置 与登记\t\n",
      "\n",
      "<title4>(1)</title4>能登记总账\n",
      "\n",
      "test <title4>(1)</title4>能登记总账\n",
      " <title4>(2)</title4>总账的设置  4 4 False\n",
      "<title4>(2)</title4>能进行试算平衡并进行对账\n",
      "\n",
      "<title4>(3)</title4>能编制财务会计报告、编写会计报表附 注，披露相关财务信息\n",
      "\n",
      "<title4>(4)</title4>能进行财务分析，编写分析报告\t\n",
      "\n",
      "<title4>(1)</title4>  负责办理银 行贷款、还款及\n",
      "\n",
      "test <title4>(1)</title4>  负责办理银 行贷款、还款及\n",
      " <title4>(4)</title4>能进行财务分析，编写分析报告\t 4 4 False\n",
      "<title4>(2)</title4>负责管理企 业大笔拆借款的 账务处理，并负 责催收本息\n",
      "\n",
      "<title4>(3)</title4>负责催收、 清理银行拨付的  各项往来账款， 对长期欠账户要  查明原因，及时  采取措施\n",
      "\n",
      "<title4>(4)</title4>按月认真核  查所管账户发生  金额的正确性， 发现问题及时予  以解决\n",
      "\n",
      "<title4>(5)</title4>加强对固定  资产和流动资金 的日常管理，及 时掌握流动资金 的使用和周转情 况，定期向部门 主管汇报工作情 况\n",
      "\n",
      "<title4>(6)</title4>每季与固定   资产保管员核对   账目、实物，做   到账账、账物相   符，若发现问题， 应查明原因，及   时解决\n",
      "\n",
      "<title4>(7)</title4>进行财务分 析\t\n",
      "\n",
      "<title4>(1)</title4>把握资金管理的常用方法、基本知识， 具备理财观念\n",
      "\n",
      "test <title4>(1)</title4>把握资金管理的常用方法、基本知识， 具备理财观念\n",
      " <title4>(7)</title4>进行财务分  4 4 False\n",
      "<title4>(2)</title4>能及时筹措到企业所需资金，协助管理 者准确、有效地进行资金调度，满足企业经 营需要\n",
      "\n",
      "<title4>(3)</title4>能科学管理企业营运资金\n",
      "\n",
      "<title4>(4)</title4>能编制财务分析，对企业资金运用进行 管理并提出有效建议\t\n",
      "\n",
      "<title4>(1)</title4>  国家有关财经纪律、财务制度和税务制度\n",
      "\n",
      "test <title4>(1)</title4>  国家有关财经纪律、财务制度和税务制度\n",
      " <title4>(4)</title4>能编制财务分析，对企业资金运用进行  4 4 False\n",
      "<title4>(2)</title4>现代财务管理、融资、税务理论知识\n",
      "\n",
      "<title4>(3)</title4>会计核算、内部控制，财务分析\n",
      "\n",
      "<title4>(4)</title4>计算机财务软件应用的操作能力\n",
      "\n",
      "<title4>(5)</title4>资金筹集和使用的概念、方法\n",
      "\n",
      "<title4>(6)</title4>企业资金管理的基本知识\n",
      "\n",
      "<title4>(7)</title4>财务与会计的区别与联系，理解财务管理在 企业管理中的地位\n",
      "\n",
      "<title4>(8)</title4>财务报表分析指标体系\n",
      "\n",
      "<title4>(9)</title4>指标体系的计算方法、理解其相互关联性\n",
      "\n",
      "<title4>(1)</title4>偿债能力分 析\n",
      "\n",
      "test <title4>(1)</title4>偿债能力分 析\n",
      " <title4>(9)</title4>指标体系的计算方法、理解其相互关联性\n",
      " 4 4 False\n",
      "<title4>(2)</title4>营运能力分 析\n",
      "\n",
      "<title4>(3)</title4>  盈利能力分\n",
      "\n",
      "<title4>(4)</title4>资本结构分 析\n",
      "\n",
      "<title4>(5)</title4>资产管理能 力分析\n",
      "\n",
      "<title4>(6)</title4>现金流量分 析\n",
      "\n",
      "<title4>(7)</title4>成本费用分 析\t\n",
      "\n",
      "<title4>(1)</title4>  能把握报表分析的指标体系\n",
      "\n",
      "test <title4>(1)</title4>  能把握报表分析的指标体系\n",
      " <title4>(7)</title4>成本费用分  4 4 False\n",
      "<title4>(2)</title4>能理解各种指标的含义及指标之间的 关系\n",
      "\n",
      "<title4>(3)</title4>能正确计算各种财务指标\n",
      "\n",
      "<title4>(4)</title4>能根据计算结果进行财务分析\t\n",
      "\n",
      "<title4>(1)</title4>物资验收入 库登账\n",
      "\n",
      "test <title4>(1)</title4>物资验收入 库登账\n",
      " <title4>(4)</title4>能根据计算结果进行财务分析\t 4 4 False\n",
      "<title4>(2)</title4>根据物资类  别、型号、规格 实行分库管理\n",
      "\n",
      "<title4>(3)</title4>严格执行物\t<title4>(1)</title4>能熟练操作企业财务软件或ERP软件，  运用电脑操作出入库商品，准确管理好商品， 保证商品的安全\n",
      "\n",
      "<title4>(2)</title4>能进行科学的商品摆放\n",
      "\n",
      "<title4>(3)</title4>准确确定商品有效期限\n",
      "\n",
      "<title4>(4)</title4>能识别各种商品条形码\t<title4>(1)</title4>商品的一般保管知识\n",
      "\n",
      "<title4>(2)</title4>特殊商品的性能及保管要求\n",
      "\n",
      "<title4>(3)</title4>商品堆码摆放的知识\n",
      "\n",
      "<title4>(4)</title4>商品挑选整理的知识\n",
      "\n",
      "<title4>(5)</title4>物流基本知识\n",
      "\n",
      "<title4>(6)</title4> ERP基本原理\n",
      "\n",
      "<title4>(4)</title4>库存物资做   到账、卡、物、 资金四相符\n",
      "\n",
      "update to : <delet4>(4)</delet4>库存物资做   到账、卡、物、 资金四相符\n",
      "\n",
      "next\n",
      "<title4>(5)</title4>做好库存物 资的保管保养工 作，达到规定标 准\n",
      "\n",
      "update to : <delet4>(5)</delet4>做好库存物 资的保管保养工 作，达到规定标 准\n",
      "\n",
      "next\n",
      "<title4>(6)</title4>加强库房安 全\n",
      "\n",
      "update to : <delet4>(6)</delet4>加强库房安 全\n",
      "\n",
      "next\n",
      "<title4>(7)</title4>及时反映库 存物资的动态信 息\n",
      "\n",
      "<title4>(8)</title4>管理好仓\n",
      "\n",
      "update to : <delet4>(8)</delet4>管理好仓\n",
      "\n",
      "next\n",
      "<title4>(5)</title4>能配合财务人员进行财务清查，编写财 产盘点表\t<title4>(7)</title4>  计算机基础知识\n",
      "\n",
      "update to : <delet4>(5)</delet4>能配合财务人员进行财务清查，编写财 产盘点表\t<delet4>(7)</delet4>  计算机基础知识\n",
      "\n",
      "next\n",
      "<title4>(8)</title4>常用软件的运用与维护\n",
      "\n",
      "update to : <delet4>(8)</delet4>常用软件的运用与维护\n",
      "\n",
      "next\n",
      "<title4>(9)</title4>计算机录入技巧\n",
      "\n",
      "update to : <delet4>(9)</delet4>计算机录入技巧\n",
      "\n",
      "next\n",
      "<title4>(1)</title4>审核原始凭 证的信息\n",
      "\n",
      "test <title4>(1)</title4>审核原始凭 证的信息\n",
      " <title4>(6)</title4>  4 4 False\n",
      "<title4>(2)</title4>信息录入管 理软件\n",
      "\n",
      "<title4>(3)</title4>对信息进行 维护\t\n",
      "\n",
      "<title4>(1)</title4>能练熟练操作企业财务软件或ERP软件\n",
      "\n",
      "test <title4>(1)</title4>能练熟练操作企业财务软件或ERP软件\n",
      " <title4>(3)</title4>对信息进行  4 4 False\n",
      "<title4>(2)</title4>能快速准确地录入信息，熟练使用计算 机\n",
      "\n",
      "<title4>(3)</title4>能有效与他人沟通，运用软件实现企业 信息化管理，提供满足企业管理的信息\t\n",
      "\n",
      "<title4>(1)</title4>对单位内部 控制制度的健全 性和有效性进行 评审\n",
      "\n",
      "test <title4>(1)</title4>对单位内部 控制制度的健全 性和有效性进行 评审\n",
      " <title4>(3)</title4>能有效与他人沟通，运用软件实现企业  4 4 False\n",
      "<title4>(2)</title4>对单位财务  预算执行和决算 进行审计\n",
      "\n",
      "<title4>(3)</title4>对单位财务 收支及有关经济 活动进行审计\n",
      "\n",
      "<title4>(4)</title4>检查单位执 行国家和内部财 经规章制度的情 况\n",
      "\n",
      "<title4>(5)</title4>配合外部审 计监督\n",
      "\n",
      "<title4>(6)</title4>完成单位领 导交办的其他工 作任务\t\n",
      "\n",
      "<title4>(1)</title4>具有内部控制的设计评估、财务审计的 基本能力\n",
      "\n",
      "test <title4>(1)</title4>具有内部控制的设计评估、财务审计的 基本能力\n",
      " <title4>(6)</title4>完成单位领  4 4 False\n",
      "<title4>(2)</title4>能编制审计报告，具有工作需要沟通协 调能力\n",
      "\n",
      "<title4>(3)</title4>能通过审计发现问题，对管理者提出有 效建议，提高企业管理水平\t\n",
      "\n",
      "<title4>(1)</title4>审计基本知识认知\n",
      "\n",
      "test <title4>(1)</title4>审计基本知识认知\n",
      " <title4>(3)</title4>能通过审计发现问题，对管理者提出有  4 4 False\n",
      "<title4>(2)</title4>审计的基本程序、方法、内容\n",
      "\n",
      "<title4>(3)</title4>审计证据、审计工作底稿、审计报告\n",
      "\n",
      "<title4>(4)</title4>内部审计准则\n",
      "\n",
      "<title4>(5)</title4>社会审计的基本原则、程序和方法\n",
      "\n",
      "<title4>(6)</title4>审计意见的种类，各种审计意见的规范表述 方法\n",
      "\n",
      "<title4>(7)</title4>各种审计意见的作用\n",
      "\n",
      "<title4>(8)</title4>各类财务软件的操作知识\n",
      "\n",
      "<title4>(1)</title4>熟悉审计流 程\n",
      "\n",
      "test <title4>(1)</title4>熟悉审计流 程\n",
      " <title4>(8)</title4>各类财务软件的操作知识\n",
      " 4 4 False\n",
      "<title4>(2)</title4>拟定审计计 划\n",
      "\n",
      "<title4>(3)</title4>实施审计程\n",
      "\n",
      "<title4>(1)</title4>能收集审计所需资料\n",
      "\n",
      "test <title4>(1)</title4>能收集审计所需资料\n",
      " <title4>(3)</title4>实施审计程\n",
      " 4 4 False\n",
      "<title4>(2)</title4>能确定审计程序\n",
      "\n",
      "<title4>(3)</title4>能编制审计计划\n",
      "\n",
      "<title4>(4)</title4>在项目负责人的指导下能收集审计证\n",
      "\n",
      "<title4>(5)</title4>协助项目负责人撰写审计报告\t\n",
      "\n",
      "<title4>(4)</title4>运用审计方  法，收集相关审 计证据\n",
      "\n",
      "update to : <delet4>(4)</delet4>运用审计方  法，收集相关审 计证据\n",
      "\n",
      "next\n",
      "<title4>(5)</title4>编制设计工 作底稿\n",
      "\n",
      "update to : <delet4>(5)</delet4>编制设计工 作底稿\n",
      "\n",
      "next\n",
      "<title4>(6)</title4>撰写审计报 告\n",
      "\n",
      "<title4>(7)</title4>审计档案归 档\t<title4>(6)</title4>整理审计资料，保管审计档案\t\n",
      "\n",
      "update to : <delet4>(7)</delet4>审计档案归 档\t<delet4>(6)</delet4>整理审计资料，保管审计档案\t\n",
      "\n",
      "next\n",
      "<title4>(1)</title4>编制生产计 划\n",
      "\n",
      "test <title4>(1)</title4>编制生产计 划\n",
      " <title4>(5)</title4>协助项目负责人撰写审计报告\t 4 4 False\n",
      "<title4>(2)</title4>生产计划的 监督\n",
      "\n",
      "<title4>(3)</title4>生产进度跟 踪\n",
      "\n",
      "<title4>(4)</title4>生产数据统 计\n",
      "\n",
      "<title4>(5)</title4>生产任务单 下达\n",
      "\n",
      "<title4>(6)</title4>  日常生产调 度管理\n",
      "\n",
      "<title4>(7)</title4>其他生产系  统的综合统计工 作\n",
      "\n",
      "<title4>(8)</title4>编制有关报  表格式、原始记 录表，报部门经 理审批，组建生 产系统统计网络\n",
      "\n",
      "update to : <delet4>(8)</delet4>编制有关报  表格式、原始记 录表，报部门经 理审批，组建生 产系统统计网络\n",
      "\n",
      "next\n",
      "<title4>(9)</title4>对各有关部 门报生产部的统 计报表的真实性 复核\t<title4>(1)</title4>能运用统计工作过程的基础知识和基 本技能，能解决简单的实际分析问题\n",
      "\n",
      "update to : <delet4>(9)</delet4>对各有关部 门报生产部的统 计报表的真实性 复核\t<delet4>(1)</delet4>能运用统计工作过程的基础知识和基 本技能，能解决简单的实际分析问题\n",
      "\n",
      "next\n",
      "<title4>(2)</title4>能运用统计数据的收集、整理、分析与 解释等统计方法\n",
      "\n",
      "update to : <delet4>(2)</delet4>能运用统计数据的收集、整理、分析与 解释等统计方法\n",
      "\n",
      "next\n",
      "<title4>(3)</title4>具备在工作实践中解决统计应用方面 问题的基本能力\n",
      "\n",
      "update to : <delet4>(3)</delet4>具备在工作实践中解决统计应用方面 问题的基本能力\n",
      "\n",
      "next\n",
      "<title4>(4)</title4>能认知出纳工作\n",
      "\n",
      "update to : <delet4>(4)</delet4>能认知出纳工作\n",
      "\n",
      "next\n",
      "<title4>(5)</title4>  能熟练运用ECCEL表格进行数据统计、 分析\n",
      "\n",
      "update to : <delet4>(5)</delet4>  能熟练运用ECCEL表格进行数据统计、 分析\n",
      "\n",
      "next\n",
      "<title4>(6)</title4>能熟悉企业ERP流程\n",
      "\n",
      "update to : <delet4>(6)</delet4>能熟悉企业ERP流程\n",
      "\n",
      "next\n",
      "<title4>(7)</title4>能熟悉企业财务软件\n",
      "\n",
      "<title4>(8)</title4>认知产品生产流程、生产工艺\t<title4>(1)</title4>统计观念和基本理论\n",
      "\n",
      "update to : <delet4>(8)</delet4>认知产品生产流程、生产工艺\t<delet4>(1)</delet4>统计观念和基本理论\n",
      "\n",
      "next\n",
      "<title4>(2)</title4>统计调查技术和统计整理技术\n",
      "\n",
      "update to : <delet4>(2)</delet4>统计调查技术和统计整理技术\n",
      "\n",
      "next\n",
      "<title4>(3)</title4>统计描述技术和静态分析技术\n",
      "\n",
      "update to : <delet4>(3)</delet4>统计描述技术和静态分析技术\n",
      "\n",
      "next\n",
      "<title4>(4)</title4>动态分析技术和统计指数分析技术\n",
      "\n",
      "update to : <delet4>(4)</delet4>动态分析技术和统计指数分析技术\n",
      "\n",
      "next\n",
      "<title4>(5)</title4>办公自动化软件基本知识，EXCEL的运用知识\n",
      "\n",
      "update to : <delet4>(5)</delet4>办公自动化软件基本知识，EXCEL的运用知识\n",
      "\n",
      "next\n",
      "<title4>(1)</title4>制订公司销  售与订货数字化   目标，分解目标。 <title4>(2)</title4>  销售目标及  库存指标完成情   况的跟进与分\n",
      "\n",
      "test <title4>(1)</title4>制订公司销  售与订货数字化   目标，分解目标。 <title4>(2)</title4>  销售目标及  库存指标完成情   况的跟进与分\n",
      " <title4>(6)</title4>  4 4 False\n",
      "<title4>(3)</title4>制订商品管  理的工作规范及 运作流程\n",
      "\n",
      "<title4>(4)</title4>公司运营状   况分析，包括渠  道、消费者、商  品、竞争品牌分  析等，提供高质  量的分析报告， 为公司市场发展  及营销策略制订  提供可行性建议\t<title4>(1)</title4>能运用统计工作过程的基础知识和基 本技能，能解决简单的实际分析问题\n",
      "\n",
      "<title4>(2)</title4>能运用统计数据的收集、整理、分析与 解释等统计方法\n",
      "\n",
      "<title4>(3)</title4>具备在工作实践中解决统计应用方面 问题的基本能力\n",
      "\n",
      "<title4>(4)</title4>认知出纳工作\n",
      "\n",
      "<title4>(5)</title4>能熟练运用ECCEL表格进行数据统计、 分析\n",
      "\n",
      "<title4>(6)</title4>认知企业ERP流程\n",
      "\n",
      "<title4>(7)</title4>认知企业财务软件\n",
      "\n",
      "update to : <delet4>(7)</delet4>认知企业财务软件\n",
      "\n",
      "next\n",
      "<title4>(8)</title4>把握商品管理方法\t\n",
      "\n"
     ]
    },
    {
     "name": "stdout",
     "output_type": "stream",
     "text": [
      "update to : <delet4>(8)</delet4>把握商品管理方法\t\n",
      "\n",
      "next\n",
      "<title999>项目一  </title999>会计法律制度(22课时)\n",
      "\n",
      "test <title999>项目一  </title999>会计法律制度(22课时)\n",
      " <title2>3.</title2>项目设计\n",
      " 2 999 True\n",
      "<title999>模块一、</title999>会计法律制度的构成\n",
      "\n",
      "test <title999>模块一、</title999>会计法律制度的构成\n",
      " <title999>项目一  999 999 False\n",
      "<title999>模块二、</title999>会计工作管理体制\n",
      "\n",
      "<title999>模块三、</title999>会计法律核算\n",
      "\n",
      "<title999>模块四、</title999>会计监督\n",
      "\n",
      "<title999>模块五、</title999>会计机构和会计人员\n",
      "\n",
      "<title999>模块六、</title999>会计法律责任\n",
      "\n",
      "<title999>项目二、</title999>支付结算法律制度22课时\n",
      "\n",
      "update to : <delet999>项目二、</delet999>支付结算法律制度22课时\n",
      "\n",
      "next\n",
      "<title999>模块一</title999>概述\n",
      "\n",
      "test <title999>模块一</title999>概述\n",
      " <title999>模块六、</title999>会计法律责任\n",
      " 999 999 False\n",
      "<title999>模块二   </title999>现金管理\n",
      "\n",
      "<title999>模块三 </title999>银行结算账户\n",
      "\n",
      "<title999>模块四 </title999>票据结算方式\n",
      "\n",
      "update to : <delet999>模块四 </delet999>票据结算方式\n",
      "\n",
      "next\n",
      "<title999>项目三</title999>税收法律制度(30课时)\n",
      "\n",
      "<title999>模块二、</title999>主要税种\n",
      "\n",
      "update to : <delet999>模块二、</delet999>主要税种\n",
      "\n",
      "next\n",
      "<title999>模块三  </title999>税收征管(12课时)\n",
      "\n",
      "update to : <delet999>模块三  </delet999>税收征管(12课时)\n",
      "\n",
      "next\n",
      "<title999>项目四  </title999>财政法规制度(18课时)\n",
      "\n",
      "<title999>模块一：</title999>   预算法律制度\n",
      "\n",
      "test <title999>模块一：</title999>   预算法律制度\n",
      " <title2>3、</title2>税务行政复议\n",
      " 2 999 True\n",
      "<title999>模块二  </title999>政府采购法律制度\n",
      "\n",
      "<title999>模块三   </title999>国库集中收付制度\n",
      "\n",
      "<title999>项目五 </title999>会计职业道德(10课时)\n",
      "\n",
      "update to : <delet999>项目五 </delet999>会计职业道德(10课时)\n",
      "\n",
      "next\n",
      "<title999>模块一 </title999>会计职业道德概述\n",
      "\n",
      "test <title999>模块一 </title999>会计职业道德概述\n",
      " <title2>1、</title2>财政直接支付程序2、财政授权支付程序\n",
      " 2 999 True\n",
      "<title999>模块二  </title999>会计职业道德规范的主要内容\n",
      "\n",
      "<title999>模块三  </title999>会计职业道德教育与修养\n",
      "\n",
      "<title999>模块四 </title999>会计职业道德建设\n",
      "\n",
      "《财经法规与会计职业道德》课程标准\n",
      "<title0>一 、</title0>课程性质\n",
      "<title2>1.</title2>课程定位：《财经法规与会计职业道德》是投资理财专业和会计电算化专业财务模块专业课\n",
      "程之一.\n",
      "<title2>2.</title2>课程任务：通过本课程的教学，要求学生能够熟练地掌握会计法律制度、金融法律制度和 税收法律制度的基本理论知识，并且能在现实经济业务中运用会计法律制度、金融法律制度 的相关知识.了解税收法律制度的一般做法，培养和提高其正确分析和解决今后会计工作中\n",
      "法律制度方面的各种问题的能力，通过学习要了解一个会计人员应该具备的职业道德，也同\n",
      "时提高自身的职业道德素养，\n",
      "<title0>二、</title0> 职业活动\n",
      "<title2>1.</title2>职业活动\n",
      "　　　职业活动是人们从事会计职业活动必须具备的，影响职业活动效率的个人心理特征。会计职 业活动是由多种能力叠加并复合而成的，它是人们从事会计职业必须具备的多种能力的总和，是择\n",
      "业的基本参照和就业的基本条件，也是胜任职业岗位工作的基本要求。\n",
      "<title2>2.</title2>职业活动与课程内容对应关系\n",
      "<title4>(1)</title4>爱岗敬业的精神，戒懒、戒惰、戒拖；热爱会计工作，敬重社会职业；安心工作，任\n",
      "劳任怨；严肃认真， 一丝不苟；忠于职守，尽职尽责，切实对单位、对社会公众、对国家负责。    <title4>(2)</title4>\n",
      "诚实守信。要求会计人员做老实人，说老实话，办老实事，不搞虚假；保守秘密，不为利益所诱惑。 \t<title4>(3)</title4>廉洁自律。要求会计人员树立正确的人生观和价值观，自觉抵制享乐主义、个人主义、拜金主 义；公私分明、不贪不占；遵纪守法、清正廉洁，自觉抵制行业不正之风。     <title4>(4)</title4>客观公正。要  求会计人员端正态度，依法办事，实事求是，不偏不倚，保持应有的独立性。      <title4>(5)</title4>坚持准则。 要求会计人员熟悉国家法律、法规和国家统一的会计制度，始终坚持按法律、法规和国家统一的会 计制度的要求，进行会计核算，实施会计监督。      <title4>(6)</title4>提高技能。要求会计人员增强提高专业技 能的自觉性和紧迫感，勤学苦练，刻苦钻研；掌握科学的学习方法，向书本学、向社会学、向实际 工作学，在学中思，在思中学，努力提高业务水平。      <title4>(7)</title4>参与管理。要求会计人员在做好本职 工作的同时，努力钻研相关业务，全面熟悉本单位经营活动和业务流程，主动提出合理化建议，协\n",
      "助领导决策，积极参与管理。 <title4>(8)</title4>强化服务。要求会计人员树立服务意识，摆正位置，文明服\n",
      "务；提高服务质量，努力维护和提升会计职业的良好社会形象。\n",
      "<title0>三、</title0>  课程目标\n",
      "<title2>1.</title2>职业关键能力\n",
      "<title4>(1)</title4>掌握会计法规体系及会计法主要规定，明辨违反财经法规的行为与责任后果。\n",
      "<title4>(2)</title4>熟悉的支付结算方式，规范使用不同的支付结算方式。\n",
      "<title4>(3)</title4>掌握会计职业道德的内涵，明辨违反税收征管的行为及责任后果。\n",
      "<title4>(4)</title4>掌握会计职业道德的内涵，明辩违背职业道德的财经行为。\n",
      "\n",
      "<title2>2.</title2>职业专门能力\n",
      "<title4>(1)</title4>掌握会计法规体系及会计法主要规定。\n",
      "<title4>(2)</title4>掌握支付结算的主要规定。\n",
      "<title4>(3)</title4>掌握税收征收管理法的主要规定。\n",
      "<title4>(4)</title4>掌握会计职业道德的内涵。 <title2>3.</title2>方法能力\n",
      "<title4>(1)</title4>制定计划能力\n",
      "<title4>(2)</title4>确定学习方法能力\n",
      "<title4>(3)</title4>自学能力\n",
      "<title4>(4)</title4>查找资料能力 <title2>4.</title2>社会能力\n",
      "<title4>(1)</title4>严守秘密，明辨是非；\n",
      "<title4>(2)</title4>严守准则，不做假账；\n",
      "<title4>(3)</title4>严格遵守纪律，不抄袭作业；\n",
      "<title4>(4)</title4>养成凭事实说话，小心谨慎的工作作风；\n",
      "\n",
      "<title0>四、</title0>课程内容\n",
      "<title2>1.</title2>预备知识\n",
      "<title4>(1)</title4>计算机基础\n",
      "<title4>(2)</title4>会计基本技能\n",
      "<title4>(3)</title4>会计基础\n",
      "　<title4>(4)</title4>职业道德 <title2>2.</title2>核心内容\n",
      "\n",
      "序号\t模块\t学时\n",
      "1\t会计法律制度\t22\n",
      "2\t支付结算法律制度\t22\n",
      "3\t税收法律制度\t30\n",
      "4\t财政法规制度\t18\n",
      "5\t会计职业道德\t10\n",
      "<title2>3.</title2>项目设计\n",
      "序号\t工作任务\t课程内容和教学要求\t活动设计\t参考\n",
      "课时\n",
      "\n",
      "\n",
      "1\t\n",
      "会计法律制 度\t要求学生掌握会计法概述、会计核算  的法律规定、会计监督的法律规定、 会计机构和会计人员的法律规定和\n",
      "违反会计法的法律责任等。理解会计\t采用师生研讨式、学生辩论 会、技能比赛等方式学习，通 过典型案例及热点问题的讨 论，鼓励学生提出不同的见\t\n",
      "\n",
      "22\n",
      "\n",
      "\n",
      "\t\t法律体系的构成，了解会计工作管理 体制，识别违反会计法的行为与责任 后 果 。\t解，在讨论中澄清模糊认识， 巩固财经法规知识。\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "2\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "支付结算法 律制度\t要求学生熟悉现金管理的基本原则、 掌握现金使用范围的规定和现金管 理的基本要求。掌握支付结算概念、 办理结算的基本要求、填写凭证的基 本要求；掌握人民银行对于企业账户 管理的相关规定，银行账户种类、开 户要求、各账户功能及使用中注意事 项；掌握票据结算，包括票据种类、 权利的取得、补救；汇票、本票、支 票主要规定不同；掌握托收承付、委 托收款、信用证、汇兑的主要规定和 说明\t\n",
      "　讲授和师生研讨相结合，在讨 论中澄清模糊认识。通过票据 样本结合基础会计原始凭证 的识别、填制、审查，鼓励学 生在操作中发现问题、解决问 题；对票据结算方式鼓励学生 采用角色扮演引入案例，案例 分析与角色扮演中理解票据 结算方式中涉及的当事人以 及每个当事人的责任与权利。\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "22\n",
      "\n",
      "\n",
      "3\t\n",
      "税收法律制 度\t要求学生掌握税收概述、主要税种、 税收征管的主要内容；发票管理，税 务登记，纳税申报的相关规定；区分 不同的税收征收措施与方式；识别违 反税法的行为与责任。\t以讲授为主，辅之以提问、讨 论等方法进行教学，通过典型 案例及热点问题的讨论，在讨 论中澄清模糊认识。\t\n",
      "\n",
      "30\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "4\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "财政法规制 度\t要求学生掌握预算法律制度的构成、\n",
      "国家预算、预算管理的职权、预算收   入与预算支出、预算组织程序、决算、 预决算的监督；掌握政府采购法制制   度，包括政府采购法律制度的构成、  政府采购的概念、原则、功能、政府   采购的执行模式；政府采购当事人、  政府采购方式方法、政府采购的监督   检查；掌握国库集中收付制度，包括   国库集中收付制度、国库单一账户体   系、财政收入收缴方式和程序、财政   支出支付方式和程序。\t\n",
      "\n",
      "　以讲授为主，引入案例引导学 生讨论，用历年考过的试题帮 助学生理解知点即知识点，在 讲解中让学生明白预则立，不 预则废的道理，通过社会热点 话题让学生讨论预算的层次、 政府采购的特点及要求，巩固 知 识 点 。\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "18\n",
      "\n",
      "\n",
      "5\t\n",
      "会计职业道 德\t\n",
      "要求学生理解道德与法律的关系；掌 握和领会会计职业道德的内涵；正确 识别违背会计职业道德的行为。\t以讲授为主，辅之以提问、讨 论等方法进行教学,边讲边 做练习，在讨论中澄清模糊认 识，做练习过程中巩固财经法 规知识。\t\n",
      "\n",
      "8\n",
      "\n",
      "具体内容及参考课时\n",
      "<title999>项目一  </title999>会计法律制度(22课时)\n",
      "<title999>模块一、</title999>会计法律制度的构成\n",
      "\n",
      "参考学时\t2学时\n",
      "学习目标\t掌握会计法律制度的构成体系，熟悉会计法律制度、会计行政法规、国家\n",
      "\n",
      "\n",
      "\t统一的会计制度的制定者及所包含内容\n",
      "工作任务\t\n",
      "一、会计法律\n",
      "由全国人民代表大会及其常务委员会经过一定立法程序制定的有关会计\n",
      "工作的法律。我国目前有两\n",
      "部会计法律，分别是《会计法》和《注册会计师法》。\n",
      "二、会计行政法规\n",
      "由国务院制定并发布，或者由国务院有关部门拟定并经国务院批准发布， 调整经济生活中某些方面会计关系的法律规范。如国务院发布的《企业财  务会计报告条例》、《总会计师条例》。\n",
      "三、国家统一的会计制度\n",
      "国务院财政部门根据《会计法》制定的关于会计核算、会计监督、会计机 构和会计人员以及会计工作管理的制度，包括会计部门规章和会计规范性 文 件 。\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t会计法律制度的构成、定义、举例\n",
      "拓展知识\t其他法律制度构成\n",
      "\n",
      "<title999>模块二、</title999>会计工作管理体制\n",
      "\n",
      "\n",
      "参考学时\t4学时\n",
      "学习目标\t掌握会计工作管理体制，熟悉财政部门履行的会计行政管理职能\n",
      "工作任务\t一、会计工作的行政管理\n",
      "国务院财政部门主管全国的会计工作，县级以上地方各级人民政府财政部\n",
      "　门管理本行政区域内的会计工作。财政部门履行的会计行政管理职能主要 有 ：\n",
      "(一)会计准则制度及相关标准规范的制定和组织实施\n",
      "<title1>(二)</title1>会计市场管理\n",
      "<title1>(三)</title1>会计专业人才评价\n",
      "<title1>(四)</title1>会计监督检查\n",
      "<title0>二、</title0>会计工作的自律管理\n",
      "<title1>(一)</title1>中国注册会计师协会\n",
      "(二)中国会计学会\n",
      "<title0>三、</title0>单位会计工作管理\n",
      "<title1>(一)</title1>单位负责人要组织、管理好本单位的会计工作\n",
      "<title1>(二)</title1>会计人员的选拔任用由所在单位具体负责\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t我国会计工作管理体制、财政部行使行政管理职能所包含的内容\n",
      "拓展知识\t会计行业职能\n",
      "\n",
      "<title999>模块三、</title999>会计法律核算\n",
      "\n",
      "参考学时\t6学时\n",
      "学习目标\t掌握会计核算的依据，会计会计资料所包含的内容，财务会计报告的内容、\n",
      "\n",
      "\n",
      "\t期限，会计档案的保管期限及保管人员等\n",
      "工作任务\t一、总体要求\n",
      "(一)会计核算依据\n",
      "(二)对会计资料的基本要求\n",
      "二、会计凭证\n",
      "三、会计账簿\n",
      "四、财务会计报告\n",
      "五、会计档案\n",
      "六、其他\n",
      "我国会计法律制度还对会计年度、记账本位币、会计处理方法等做了明确 规 定 。\n",
      "相关实践知识\t案例分析、填制会计凭证、审核会计凭证\n",
      "相关理论知识\t会计凭证、财簿、财务会计报告、会计档案的内容\n",
      "拓展知识\t财务会计报告对企业、公众的意义\n",
      "\n",
      "<title999>模块四、</title999>会计监督\n",
      "\n",
      "参考学时\t2学时\n",
      "学习目标\t理解会计监督的含义，掌握会计监督的分类，单位内部会计监督、政府监\n",
      "督、社会监督的主体和对象。\n",
      "工作任务\t一、单位内部会计监督\n",
      "(一)单位内部会计监督主体和对象\n",
      "1、单位内部会计监督的主体是各单位的会计机构和会计人员\n",
      "2、内部会计监督的对象是单位的经济活动\n",
      "<title1>(二)</title1>单位内部会计监督制度的基本要求\n",
      "<title2>1、</title2>记账人员与经济业务事项或会计事项的审批人员、经办人员、财物保 管人员的职责权限应当明确，并相互分离、相互制约。\n",
      "<title2>2、</title2>重大对外投资、资产处置、资金调度和其他重要经济业务事项的决策 和执行的相互监督、相互制约的程序应当明确。\n",
      "3、财产清查的范围、期限和组织程序应当明确。\n",
      "4、对会计资料定期进行内部审计的办法和程序应当明确。\n",
      "<title1>(三)</title1>会计机构和会计人员在单位内部会计监督中的职责\n",
      "<title2>1、</title2>依法开展会计核算和监督，对违反《会计法》和国家统一的会计制度 规定的会计事项，有权拒绝办理或者按照职权予以纠正。\n",
      "<title2>2、</title2>对单位内部的会计资料和财产物资实施监督。\n",
      "<title0>二、</title0>会计工作的政府监督\n",
      "<title1>(一)</title1>会计工作的政府监督的概念\n",
      "(二)财政部门会计监督检查的主要内容\n",
      "<title2>1、</title2>对单位依法设置会计账簿的检查\n",
      "<title2>2、</title2>对单位会计资料真实性、完整性的检查\n",
      "<title2>3、</title2>对单位会计核算情况的检查\n",
      "<title2>4、</title2>对单位会计人员从业资格和任职资格的检查\n",
      "5、对会计师事务所出具的审计报告的程序和内容的检查\n",
      "<title0>三、</title0>会计工作的社会监督\n",
      "<title1>(一)</title1>会计工作的社会监督的概念\n",
      "\n",
      "\n",
      "\t<title1>(二)</title1>注册会计师审计与内部审计的关系\n",
      "(三)会计师事务所业务范围\n",
      "<title2>1、</title2>依据《注册会计师法》承办的审计业务\n",
      "<title2>2、</title2>会计咨询、会计服务业务\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t会计监督的含义\n",
      "拓展知识\t诚实守信在会计岗位的重要性\n",
      "\n",
      "<title999>模块五、</title999>会计机构和会计人员\n",
      "\n",
      "参考学时\t4学时\n",
      "学习目标\t理解会计机构的设置条件，掌握会计人员的任职资格、代理记账公司设置\n",
      "条件，会计从业资格的管理；了解会计专业技术职务、会计岗位设置要求， 掌握会计人员工作交接手续。\n",
      "工作任务\t一、会计机构的设置\n",
      "(一)单位会计机构的设置\n",
      "(二)会计机构负责人(会计主管人员)的任职资格\n",
      "(三)会计人员回避制度\n",
      "<title0>二、</title0>代理记账\n",
      "<title1>(一)</title1>代理记账的业务范围\n",
      "<title1>(二)</title1>委托代理记账的委托人的义务\n",
      "<title1>(三)</title1>代理记账机构及其从业人员的义务\n",
      "(四)法律责任\n",
      "<title0>三、</title0>会计从业资格\n",
      "<title1>(一)</title1>会计从业资格证书的适用范围\n",
      "<title1>(二)</title1>会计从业资格的取得\n",
      "<title1>(三)</title1>会计从业资格证书管理\n",
      "<title1>(四)</title1>会计人员继续教育\n",
      "<title2>1、</title2>会计人员继续教育的对象和特点\n",
      "<title2>2、</title2>会计人员继续教育的内容\n",
      "<title2>3、</title2>会计人员继续教育的形式和学时要求\n",
      "<title0>四、</title0>会计专业职务与会计专业技术资格\n",
      "<title1>(一)</title1>会计专业职务\n",
      "<title1>(二)</title1>会计专业技术资格\n",
      "<title0>五、</title0>会计工作岗位设置\n",
      "<title1>(一)</title1>设置会计工作岗位的基本原则\n",
      "<title1>(二)</title1>主要会计工作岗位\n",
      "<title0>六、</title0>会计人员的工作交接\n",
      "<title1>(一)</title1>交接的范围\n",
      "<title1>(二)</title1>交接的程序\n",
      "<title1>(三)</title1>交接人员的责任\n",
      "相关实践知识\t案例分析、会计工作交接程序及所注意事项\n",
      "相关理论知识\t会计机构的设置条件及其必要性、会计人员交接程序\n",
      "拓展知识\t细心谨慎对于会计人员的重要性\n",
      "\n",
      "\n",
      "<title999>模块六、</title999>会计法律责任\n",
      "\n",
      "参考学时\t4学时\n",
      "学习目标\t了解会计法律责任的概念，掌握会计法一般\n",
      "工作任务\t\n",
      "一、法律责任的概念\n",
      "二、不依法设置会计账簿等会计违法行为的法律责任\n",
      "三、其他会计违法行为的法律责任\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t会计法律制度的构成、定义、举例\n",
      "拓展知识\t其他法律制度构成\n",
      "项目二、支付结算法律制度22课时\n",
      "\n",
      "<title999>模块一</title999>概述\n",
      "\n",
      "参考学时\t2学时\n",
      "学习目标\t理解支付结算的概念和特征，掌握支付结算的原则、法律依据，掌握办理\n",
      "支付结算的流程及注意事项。\n",
      "工作任务\t一、支付结算的概念和特征\n",
      "(一)支付结算的概念\n",
      "<title1>(二)</title1>支付结算的特征\n",
      "<title2>1、</title2>支付结算必须通过中国人民银行批准的金融机构进行，未经中国人民 银行批准的非银行金融机构和其他单位不得作为中介机构经营支付结算  业 务 ；\n",
      "<title2>2、</title2>支付结算是一种要式行为；\n",
      "<title2>3、</title2>支付结算的发生取决于委托人的意志；\n",
      "<title2>4、</title2>支付结算实行统一管理和分级管理相结合的管理体制；\n",
      "<title2>5、</title2>支付结算必须依法进行。\n",
      "<title0>二、</title0>支付结算的基本原则\n",
      "<title1>(一)</title1>恪守信用，履约付款\n",
      "(二)谁的钱进谁的账，由谁支配\n",
      "(三)银行不垫款\n",
      "<title0>三、</title0>支付结算的主要支付工具 <title1>( 一 )</title1>汇票\n",
      "<title1>(二)</title1>本票\n",
      "<title1>(三)</title1>支票\n",
      "(四)信用卡\n",
      "(五)汇兑\n",
      "(六)托收承付\n",
      "(七)委托收款\n",
      "<title0>四、</title0>支付结算的主要法律依据\n",
      "<title0>五、</title0>办理支付结算的具体要求\n",
      "　<title1>(一)</title1>单位、个人和银行应当按照《人民币银行结算账户管理办法》的规 定开立、使用账户\n",
      "　<title1>(二)</title1>单位、个人和银行办理支付结算，必须使用按中国人民银行统一规 定印制的票据和结算凭证\n",
      "\n",
      "\n",
      "\t<title1>(三)</title1>填写票据和结算凭证的基本要求\n",
      "　<title1>(四)</title1>填写票据和结算凭证应当规范，做到要素齐全，数字正确，字迹清 晰，不错不漏，不潦草，防止涂改\n",
      "　<title1>(五)</title1>票据和结算凭证上的签章和其他记载事项应当真实，不得伪造、变 造\n",
      "相关实践知识\t办理支付结算、填写结算凭证及票据\n",
      "相关理论知识\t支付结算的定义、原则、注意事项同、基本要求\n",
      "拓展知识\t现金支票、转账支票的填写\n",
      "\n",
      "<title999>模块二   </title999>现金管理\n",
      "\n",
      "参考学时\t2学时\n",
      "学习目标\t了解现金的收入与支出范围，掌握现金使用限额，现金收支的基本要求\n",
      "工作任务\t\n",
      "一、开户单位使用现金的范围\n",
      "二、现金使用的限额\n",
      "三、现金收支的基本要求\n",
      "四、建立健全现金核算与内部控制\n",
      "相关实践知识\t现金管理\n",
      "相关理论知识\t现金的收入及支出范围\n",
      "拓展知识\t坐支含义\n",
      "\n",
      "模块三 银行结算账户\n",
      "\n",
      "参考学时\t8学时\n",
      "学习目标\t了解银行结算账户的概念，掌握银行结算账户的分类、原则、开立、变更、\n",
      "撤销的条件，掌握银行存款账户的开户条件、办理业务内容、证明材料、 数量、要求。\n",
      "工作任务\t一、银行结算账户的概念\n",
      "二、银行结算账户的分类\n",
      "<title0>三、</title0>银行结算账户管理应当遵守的基本原则\n",
      "<title1>(一)</title1>一个基本账户原则\n",
      "<title1>(二)</title1>自主选择银行开立银行结算账户原则\n",
      "<title1>(三)</title1>守法合规原则\n",
      "<title1>(四)</title1>存款信息保密原则\n",
      "<title0>四、</title0>银行结算账户的开立、变更和撤销\n",
      "<title1>(一)</title1>银行结算账户的开立\n",
      "<title1>(二)</title1>银行结算账户的变更\n",
      "<title1>(三)</title1>银行结算账户的撤销\n",
      "<title0>五、</title0>基本存款账户\n",
      "<title1>(一)</title1>基本存款账户使用范围\n",
      "<title1>(二)</title1>基本存款账户开户要求\n",
      "<title1>(三)</title1>开立基本存款账户的程序\n",
      "<title0>六、</title0> 一般存款账户\n",
      "<title1>(一)</title1>一般存款账户的使用范围\n",
      "\n",
      "\n",
      "\t<title1>(二)</title1>一般存款账户的开户要求\n",
      "<title1>(三)</title1>开立一般存款账户的程序\n",
      "<title0>七、</title0>专用存款账户\n",
      "<title1>(一)</title1>专用存款账户的使用范围\n",
      "<title1>(二)</title1>专用存款账户开户要求\n",
      "<title1>(三)</title1>开立专用存款账户的程序\n",
      "<title0>八、</title0>临时存款账户\n",
      "<title1>(一)</title1>临时存款账户的使用范围\n",
      "<title1>(二)</title1>临时存款账户开户要求\n",
      "<title1>(三)</title1>开立临时存款账户的程序\n",
      "<title1>(四)</title1>临时存款账户使用中应注意的问题\n",
      "<title0>九、</title0>个人银行结算账户\n",
      "<title1>(一)</title1>个人银行结算账户使用范围\n",
      "<title1>(二)</title1>个人银行结算账户开户要求\n",
      "<title1>(三)</title1>开立个人银行结算账户的程序\n",
      "<title1>(四)</title1>个人银行结算账户使用中应注意的问题\n",
      "<title0>十、</title0>异地银行结算账户\n",
      "<title1>(一)</title1>异地银行结算账户使用范围\n",
      "<title1>(二)</title1>异地银行结算账户开户要求\n",
      "<title1>(三)</title1>开立异地银行结算账户的程序 <title0>十一、</title0>银行结算账户的管理\n",
      "<title1>(一)</title1>中国人民银行的管理\n",
      "<title1>(二)</title1>银行的管理\n",
      "<title1>(三)</title1>存款人的管理\n",
      "<title0>十二、</title0>违反银行账户结算管理制度的罚则\n",
      "<title1>(一)</title1>存款人违反账户管理制度的处罚\n",
      "<title1>(二)</title1>银行及其有关人员违反账户管理制度的处罚\n",
      "相关实践知识\t到银行开户、案例分析\n",
      "相关理论知识\t银行结算账户的种类、开户、变更、撤销条件\n",
      "拓展知识\t银行结算账户对于企业的现实意义\n",
      "\n",
      "模块四 票据结算方式\n",
      "\n",
      "参考学时\t10学时\n",
      "学习目标\t\n",
      "工作任务\t一、票据的概念和种类\n",
      "(一)票据的概念\n",
      "(二)票据的种类\n",
      "<title0>二、</title0>支票\n",
      "<title1>(一)</title1>支票的概念\n",
      "<title1>(二)</title1>支票的种类\n",
      "(三)支票的出票\n",
      "(四)支票的付款\n",
      "(五)支票的办理要求\n",
      "<title0>三、</title0>商业汇票\n",
      "\n",
      "\n",
      "\t<title1>(一)</title1>商业汇票的概念和种类\n",
      "<title1>(二)</title1>商业汇票的出票\n",
      "<title1>(三)</title1>商业汇票的承兑\n",
      "<title1>(四)</title1>商业汇票的付款\n",
      "<title1>(五)</title1>商业汇票的背书\n",
      "(六)商业汇票的保证\n",
      "<title0>四、</title0>信用卡\n",
      "<title1>(一)</title1>信用卡的概念和种类\n",
      "<title1>(二)</title1>信用卡的申领与销户\n",
      "<title1>(三)</title1>信用卡的资金来源\n",
      "<title1>(四)</title1>信用卡使用的主要规定\n",
      "<title0>五、</title0>汇兑\n",
      "<title1>(一)</title1>汇兑的概念和分类\n",
      "<title1>(二)</title1>办理汇兑的程序\n",
      "<title1>(三)</title1>汇兑的撤销和退汇\n",
      "相关实践知识\t票据结算\n",
      "相关理论知识\t支票、本票、汇标、信用卡、汇兑的分类及结算规定\n",
      "拓展知识\t票据结算与现金结算比较\n",
      "\n",
      "<title999>项目三</title999>税收法律制度(30课时)\n",
      "第一节税收概述\n",
      "参考学时\t4学时\n",
      "学习目标\t理解并掌握税收的概念与分类；掌握税法及其构成要素\n",
      "工作任务\t一、税收的概念与分类\n",
      "(一)税收概念与分类\n",
      "1、税收的概念\n",
      "<title2>2、</title2>税收的作用\n",
      "<title4>(1)</title4>税收是国家组织财政收入的主要形式\n",
      "<title4>(2)</title4>税收是国家调控经济运行的重要手段\n",
      "<title4>(3)</title4>税收具有维护国家政权的作用\n",
      "<title4>(4)</title4>税收是国际经济交往中维护国家利益的可靠保证\n",
      "<title1>(二)</title1>税收的特征\n",
      "<title2>1、</title2>强制性\n",
      "2、无偿性\n",
      "3、固定性\n",
      "<title1>(三)</title1>税收的分类\n",
      "<title2>1、</title2>按征税对象分类。可将全部税收划分为流转税类、所得税类、财产税 类、资源税类和行为税类五种类型\n",
      "<title2>2、</title2>按征收管理的分工体系分类。可分为工商税类、关税类\n",
      "<title2>3、</title2>按照税收征收权限和收入支配权限分类。可分为中央税、地方税和中 央地方共享税\n",
      "4、按照计税标准不同进行的分类；可分为从价税、从量税和复合税\n",
      "<title0>二、</title0>税法及构成要素\n",
      "<title1>(一)</title1>税收与税法的关系\n",
      "\n",
      "\n",
      "\t<title2>1、</title2>税法的概念\n",
      "<title2>2、</title2>税收与税法的关系\n",
      "(二)税法的分类\n",
      "<title2>1、</title2>按照税法的功能作用的不同，将税法分为税收实体法和税收程序法\n",
      "<title2>2、</title2>按照主权国家行使税收管辖权的不同，可分为国内税法、国际税法、 外国税法\n",
      "<title2>3、</title2>按照税法法律级次划分，分为税收法律、税收行政法规、税收规章和 税收规范性文件\n",
      "<title1>(三)</title1>税法的构成要素\n",
      "<title2>1、</title2>征税人\n",
      "<title2>2、</title2>纳税义务人\n",
      "<title2>3、</title2>征税对象\n",
      "<title2>4、</title2>税目\n",
      "5、税率\n",
      "<title4>(1)</title4>比例税率\n",
      "<title4>(2)</title4>定额税率\n",
      "<title4>(3)</title4>累进税率\n",
      "<title2>6、</title2>计税依据\n",
      "<title4>(1)</title4>从价计征\n",
      "<title4>(2)</title4>从量计征\n",
      "<title4>(3)</title4>复合计征\n",
      "<title2>7、</title2>纳税环节\n",
      "<title2>8、</title2>纳税期限\n",
      "<title2>9、</title2>纳税地点\n",
      "10、减免税\n",
      "<title4>(1)</title4>减税和免税\n",
      "<title4>(2)</title4>起征点\n",
      "<title4>(3)</title4>免征额\n",
      "11、法律责任\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t税法的构成要素\n",
      "拓展知识\t税收法律制度\n",
      "\n",
      "模块二、主要税种\n",
      "\n",
      "\n",
      "参考学时\t14学时\n",
      "学习目标\t了解增值税的概念与分类；掌握增值税，消费税，营业税，企业所得税计 算及交纳期限\n",
      "工作任务\t一、增值税\n",
      "(一)增值税的概念与分类\n",
      "1、增值税的概念\n",
      "<title2>2、</title2>增值税的分类\n",
      "<title4>(1)</title4>生产型增值税\n",
      "\n",
      "\n",
      "\t<title4>(2)</title4>收入型增值税\n",
      "<title4>(3)</title4>消费型增值税\n",
      "(二)增值税一般纳税人\n",
      "(三)增值税税率\n",
      "(四)增值税应纳税额\n",
      "1、销项税额\n",
      "2、销售额\n",
      "3、进项税额\n",
      "(五)增值税小规模纳税人\n",
      "<title1>(六)</title1>增值税征收管理\n",
      "<title2>1、</title2>纳税义务发生的时间\n",
      "<title2>2、</title2>纳税期限\n",
      "<title2>3、</title2>纳税地点\n",
      "<title0>二、</title0>消费税\n",
      "<title1>(一)</title1>消费税的概念与计税方法\n",
      "<title2>1、</title2>消费税的概念\n",
      "<title2>2、</title2>消费税的计税\n",
      "<title1>(二)</title1>消费税纳税人\n",
      "<title1>(三)</title1>消费税税目与税率\n",
      "<title2>1、</title2>消费税税目\n",
      "<title2>2、</title2>消费税税率\n",
      "<title1>(四)</title1>消费税应纳税额\n",
      "<title2>1、</title2>销售额的确认\n",
      "<title2>2、</title2>销售量的确认\n",
      "<title2>3、</title2>从价从量复合计征\n",
      "4、应税消费品已纳税款扣除\n",
      "<title1>(五)</title1>消费税征收管理\n",
      "<title2>1、</title2>纳税义务发生时间\n",
      "<title2>2、</title2>纳税期限\n",
      "<title2>3、</title2>纳税地点\n",
      "<title0>三、</title0>营业税\n",
      "<title1>(一)</title1>营业税的概念\n",
      "<title1>(二)</title1>营业税纳税人\n",
      "<title1>(三)</title1>营业税的税目、税率\n",
      "<title2>1、</title2>营业税税目\n",
      "<title2>2、</title2>营业税税率\n",
      "<title1>(四)</title1>营业税应纳税额\n",
      "<title1>(五)</title1>营业税征收管理\n",
      "<title2>1、</title2>纳税义务发生时间\n",
      "<title2>2、</title2>纳税期限\n",
      "<title2>3、</title2>纳税地点\n",
      "<title0>四、</title0>企业所得税\n",
      "<title1>(一)</title1>企业所得税的概念\n",
      "<title1>(二)</title1>企业所得税征税对象\n",
      "\n",
      "\n",
      "\t<title1>(三)</title1>企业所得税税率\n",
      "<title1>(四)</title1>企业所得税应纳税所得额\n",
      "<title2>1、</title2>收入总额\n",
      "<title2>2、</title2>不征税收入\n",
      "<title2>3、</title2>免税收入\n",
      "<title2>4、</title2>准予扣除的项目\n",
      "<title4>(1)</title4>成本\n",
      "<title4>(2)</title4>费用\n",
      "<title4>(3)</title4>税金\n",
      "<title4>(4)</title4>损失\n",
      "5、不得扣除的项目\n",
      "6、亏损弥补\n",
      "<title1>(五)</title1>企业所得税征收管理\n",
      "<title2>1、</title2>纳税地点\n",
      "<title2>2、</title2>纳税期限\n",
      "<title2>3、</title2>纳税申报\n",
      "<title0>五、</title0>个人所得税\n",
      "<title1>(一)</title1>个人所得税概念\n",
      "<title1>(二)</title1>个人所得税纳税义务人\n",
      "<title1>(三)</title1>个人所得税的应税项目和税率\n",
      "<title2>1、</title2>个人所得税应税项目\n",
      "<title2>2、</title2>个人所得税税率\n",
      "<title1>(四)</title1>个人所得税应纳税所得额\n",
      "<title2>1、</title2>工资、薪金所得\n",
      "<title2>2、</title2>个体工商户的生产经营所得\n",
      "<title2>3、</title2>对企事业单位的承包经营、承租经营所得\n",
      "<title2>4、</title2>劳务报酬所得\n",
      "<title2>5、</title2>稿酬所得\n",
      "<title2>6、</title2>利息、股息、红利所得\n",
      "<title1>(五)</title1>个人所得税征收管理\n",
      "<title2>1、</title2>自行申报纳税义务人\n",
      "<title2>2、</title2>代扣代缴\n",
      "相关实践知识\t案例分析，各种税的计算及会计处理；\n",
      "相关理论知识\t增值税的概念与分类；消费税的概念与计税方法；营业税的概念 营业税纳税人；营业税的税目、税率\n",
      "拓展知识\t营业税改增值税\n",
      "\n",
      "模块三  税收征管(12课时)\n",
      "参考学时\t12学时\n",
      "学习目标\t理解税务登记，发票的开具要求，税务代理的概念\n",
      "工作任务\t一、税务登记\n",
      "(一)开业登记\n",
      "\n",
      "\n",
      "\t(二)变更登记\n",
      "(三)停业、复业登记\n",
      "(四)注销登记\n",
      "(五)外出经营报验登记\n",
      "(六)纳税人税种登记\n",
      "(七)扣缴义务人扣缴税款登记\n",
      "<title0>二、</title0>发票开具与管理 <title1>(一)</title1>发票的种类\n",
      "<title2>1、</title2>增值税专用发票\n",
      "<title2>2、</title2>普通发票\n",
      "<title2>3、</title2>专业发票\n",
      "<title1>(二)</title1>发票的开具要求\n",
      "<title2>1、</title2>单位和个人应在发生经营业务、确认营业收入时，才能开具发票。\n",
      "<title2>2、</title2>开具发票时应按号码顺序填开，填写项目齐全、内容真实、字迹清楚、 全部联次一次性复写或打印，内容完全一致，并在发票联和抵扣联加盖单  位财务印章或者发票专用章。\n",
      "<title2>3、</title2>填写发票应当使用中文。民族自治地区可以同时使用当地通用的一种 民族文字；外商投资企业和外资企业可以同时使用一种外国文字。\n",
      "<title2>4、</title2>使用电子计算机开具发票必须报主管税务机关批准，并使用税务机关 统一监制的机打发票。\n",
      "<title2>5、</title2>开具发票时限、地点应符合规定。\n",
      "<title2>6、</title2>任何单位和个人不得转借、转让、代开发票。\n",
      "<title0>三、</title0>纳税申报  <title1>(一)</title1>直接申报\n",
      "<title1>(二)</title1>邮寄申报\n",
      "<title1>(三)</title1>数据电文申报\n",
      "<title1>(四)</title1>简易申报\n",
      "<title1>(五)</title1>其他方式\n",
      "<title0>四、</title0>税款征收  <title1>(一)</title1>查账征收\n",
      "<title1>(二)</title1>查定征收\n",
      "<title1>(三)</title1>查验征收\n",
      "<title1>(四)</title1>定期定额征收\n",
      "<title1>(五)</title1>代扣代缴\n",
      "<title1>(六)</title1>代收代缴\n",
      "<title1>(七)</title1>委托征收\n",
      "(八)其他方式\n",
      "<title0>五、</title0>税务代理\n",
      "<title1>(一)</title1>税务代理的概念\n",
      "<title1>(二)</title1>税务代理的特点\n",
      "<title2>1、</title2>中介性\n",
      "<title2>2、</title2>法定性\n",
      "<title2>3、</title2>自愿性\n",
      "<title2>4、</title2>公正性\n",
      "\n",
      "\n",
      "\t<title1>(三)</title1>税务代理的法定业务范围\n",
      "<title0>六、</title0>税收检查及法律责任\n",
      "<title1>(一)</title1>税收检查\n",
      "<title2>1、</title2>税收保全措施\n",
      "<title2>2、</title2>税收强制执行\n",
      "<title1>(二)</title1>法律责任\n",
      "<title2>1、</title2>税务违法行政处罚\n",
      "<title4>(1)</title4>责令限期改正\n",
      "<title4>(2)</title4>罚款\n",
      "<title4>(3)</title4>没收财产\n",
      "<title4>(4)</title4>收缴未用发票和暂停供应发票\n",
      "<title4>(5)</title4>停止出口退税权\n",
      "<title2>2、</title2>税务违法刑事处罚\n",
      "<title2>3、</title2>税务行政复议\n",
      "相关实践知识\t案例分析，纳税申报\n",
      "相关理论知识\t发票的种类，税款征收；税务代理的概念；税务代理的特点\n",
      "拓展知识\t出口退税\n",
      "\n",
      "项目四  财政法规制度(18课时)\n",
      "<title999>模块一：</title999>   预算法律制度\n",
      "\n",
      "参考学时\t4学时\n",
      "学习目标\t了解预算法律制度的构成，掌握国家预算的概念，国家预算的作用，国家 预算的级次划分，国家预算的构成，预算管理的职权，预算组织程序；预 算的审批，预算的执行。\n",
      "工作任务\t一、预算法律制度的构成\n",
      "(一)《预算法》\n",
      "(二)《预算法实施条例》\n",
      "<title0>二、</title0>国家预算\n",
      "<title1>(一)</title1>国家预算的概念\n",
      "<title1>(二)</title1>国家预算的作用\n",
      "<title2>1、</title2>财力保证作用\n",
      "<title2>2、</title2>调节制约作用\n",
      "<title2>3、</title2>反映监督作用\n",
      "<title1>(三)</title1>国家预算的级次划分\n",
      "<title1>(四)</title1>国家预算的构成\n",
      "<title2>1、</title2>中央预算\n",
      "<title2>2、</title2>地方预算\n",
      "<title2>3、</title2>总预算\n",
      "<title2>4、</title2>部门单位预算\n",
      "<title0>三、</title0>预算管理的职权\n",
      "<title1>(一)</title1>各级人民代表大会的职权\n",
      "<title2>1、</title2>全国人民代表大会的职权\n",
      "<title2>2、</title2>县级以上地方各级人民代表大会的职权\n",
      "<title2>3、</title2>乡、民族乡、镇的人民代表大会的职权\n",
      "\n",
      "\n",
      "\t<title1>(二)</title1>各级财政部门的职权\n",
      "<title2>1、</title2>国务院财政部门的职权\n",
      "<title2>2、</title2>地方各级政府财政部门的职权\n",
      "<title1>(三)</title1>各部门、各单位的职权\n",
      "<title2>1、</title2>各部门的职权\n",
      "<title2>2、</title2>各单位的职权\n",
      "<title0>四、</title0>预算收入与预算支出\n",
      "<title1>(一)</title1>预算收入\n",
      "<title1>(二)</title1>预算支出\n",
      "<title0>五、</title0>预算组织程序\n",
      "<title1>(一)</title1>预算的编制\n",
      "<title2>1、</title2>预算年度\n",
      "<title2>2、</title2>预算草案的编制依据 <title2>3.</title2>预算草案的编制内容\n",
      "<title1>(二)</title1>预算的审批\n",
      "<title1>(三)</title1>预算的执行\n",
      "<title1>(四)</title1>预算的调整\n",
      "<title0>六、</title0>决算\n",
      "<title0>七、</title0>预决算的监督\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t预算，、决算的相关知识\n",
      "拓展知识\t财务预算的意义\n",
      "\n",
      "<title999>模块二  </title999>政府采购法律制度\n",
      "\n",
      "参考学时\t8学时\n",
      "学习目标\t了解政府采购法律制度的构成，掌握政府采购的原则，政府采购的功能， 政府采购的执行模式，政府采购当事人，政府采购方式\n",
      "工作任务\t一、政府采购法律制度的构成\n",
      "(一)政府采购法\n",
      "(二)政府采购部门规章\n",
      "(三)政府采购地方性法规和政府规章\n",
      "<title0>二、</title0>政府采购的概念\n",
      "<title1>(一)</title1>政府采购的主体范围\n",
      "<title1>(二)</title1>政府采购的资金范围\n",
      "<title1>(三)</title1>政府集中采购目录和政府采购限额标准\n",
      "(四)政府采购的对象范围\n",
      "<title0>三、</title0>政府采购的原则\n",
      "<title1>(一)</title1>公开透明原则\n",
      "<title1>(二)</title1>公平竞争原则\n",
      "<title1>(三)</title1>公正原则\n",
      "<title1>(四)</title1>诚实信用原则\n",
      "<title0>四、</title0>政府采购的功能\n",
      "<title1>(一)</title1>节约财政支出，提高采购资金的使用效益\n",
      "<title1>(二)</title1>强化宏观调控\n",
      "\n",
      "\n",
      "\t<title1>(三)</title1>活跃市场经济\n",
      "<title1>(四)</title1>推进反腐倡廉\n",
      "(五)保护民族产业\n",
      "<title0>五、</title0>政府采购的执行模式\n",
      "<title1>(一)</title1>集中采购\n",
      "<title1>(二)</title1>分散采购\n",
      "<title0>六、</title0>政府采购当事人\n",
      "<title1>(一)</title1>采购人\n",
      "<title1>(二)</title1>供应商\n",
      "<title1>(三)</title1>采购代理机构\n",
      "<title0>七、</title0>政府采购方式\n",
      "<title2>1、</title2>公开招标\n",
      "<title2>2、</title2>邀请招标\n",
      "<title2>3、</title2>竞争性谈判\n",
      "<title2>4、</title2>单一来源\n",
      "<title2>5、</title2>询价\n",
      "<title0>八、</title0>政府采购的监督检查\n",
      "相关实践知识\t案例分析，招标流程\n",
      "相关理论知识\t政府采购法律制度的构成；政府采购的概念，政府采购的原则，政府采购 当事人\n",
      "拓展知识\t政府采购的监督管理\n",
      "\n",
      "<title999>模块三   </title999>国库集中收付制度\n",
      "\n",
      "参考学时\t6学时\n",
      "学习目标\t了解国库集中收付制度、财政收入收缴方式和程序，掌握财政支出支付方\n",
      "式和程序。\n",
      "工作任务\t一、国库集中收付制度\n",
      "<title0>二、</title0>国库单一账户体系\n",
      "<title1>(一)</title1>国库单一账户体系的概念\n",
      "<title1>(二)</title1>国库单一账户体系的构成\n",
      "<title0>三、</title0>财政收入收缴方式和程序\n",
      "<title1>(一)</title1>收缴方式\n",
      "<title2>1、</title2>直接缴库2、集中汇缴\n",
      "<title1>(二)</title1>收缴程序\n",
      "<title2>1、</title2>直接缴库程序2、集中汇缴程序\n",
      "<title0>四、</title0>财政支出支付方式和程序\n",
      "<title1>(一)</title1>支付方式\n",
      "<title2>1、</title2>财政直接支付2、财政授权支付\n",
      "<title1>(二)</title1>支付程序\n",
      "<title2>1、</title2>财政直接支付程序2、财政授权支付程序\n",
      "相关实践知识\t案例分析，财政支付流程\n",
      "相关理论知识\t国库单一账户体系的概念、构成；财政收入收缴方式和程序\n",
      "拓展知识\t诚实守信的重要性\n",
      "\n",
      "\n",
      "项目五 会计职业道德(10课时)\n",
      "\n",
      "<title999>模块一 </title999>会计职业道德概述\n",
      "参考学时\t2学时\n",
      "学习目标\t了解会计职业道德的概念；掌握会计职业道德包含内容及功能；掌握会计 职业道德与会计法律制度的关系。\n",
      "工作任务\t一、会计职业道德概念\n",
      "<title0>二、</title0>会计职业道德功能\n",
      "<title1>(一)</title1>指导功能\n",
      "<title1>(二)</title1>评价功能\n",
      "<title1>(三)</title1>教化功能\n",
      "<title0>三、</title0>会计职业道德与会计法律制度\n",
      "<title1>(一)</title1>会计职业道德与会计法律制度的关系\n",
      "<title1>(二)</title1>会计职业道德与会计法律制度的主要区别\n",
      "<title2>1、</title2>性质不同\n",
      "<title2>2、</title2>作用范围不同\n",
      "<title2>3、</title2>表现形式不同\n",
      "<title2>4、</title2>实施保障机制不同\n",
      "<title1>(三)</title1>会计行为的法治与德治\n",
      "相关实践知识\t案例分析；比较会计法律制度与会计职业道德\n",
      "相关理论知识\t会计职业道德的内容及基本要求\n",
      "拓展知识\t遵守会计职业道德的重要性\n",
      "\n",
      "<title999>模块二  </title999>会计职业道德规范的主要内容\n",
      "\n",
      "参考学时\t4学时\n",
      "学习目标\t掌握会计职业道德规范的主要内容及其基本条件\n",
      "工作任务\t一、爱岗敬业\n",
      "(一)爱岗敬业的含义\n",
      "<title1>(二)</title1>爱岗敬业的基本要求\n",
      "<title2>1、</title2>热爱会计工作，敬重会计职业\n",
      "<title2>2、</title2>严肃认真， 一丝不苟\n",
      "<title2>3、</title2>忠于职守，尽职尽责\n",
      "<title0>二、</title0>诚实守信\n",
      "<title1>(一)</title1>诚实守信的含义\n",
      "(二)诚实守信的基本要求\n",
      "<title2>1、</title2>做老实人，说老实话，办老实事，不搞虚假\n",
      "<title2>2、</title2>实事求是，如实反映\n",
      "<title2>3、</title2>保守秘密，不为利益所诱惑\n",
      "<title2>4、</title2>执业谨慎，信誉至上\n",
      "<title0>三、</title0>廉洁自律\n",
      "<title1>(一)</title1>廉洁自律的含义\n",
      "<title1>(二)</title1>廉洁自律的基本要求\n",
      "<title2>1、</title2>树立正确的人生观和价值观\n",
      "<title2>2、</title2>公私分明，不贪不占\n",
      "\n",
      "\n",
      "\t<title0>四、</title0>客观公正\n",
      "<title1>(一)</title1>客观公正的含义\n",
      "<title1>(二)</title1>客观公正的基本要求\n",
      "<title2>1、</title2>依法办事\n",
      "<title2>2、</title2>实事求是，不偏不倚\n",
      "<title2>3、</title2>保持独立性\n",
      "<title0>五、</title0>坚持准则\n",
      "<title1>(一)</title1>坚持准则的含义\n",
      "<title1>(二)</title1>坚持准则的基本要求\n",
      "<title2>1、</title2>熟悉准则\n",
      "<title2>2、</title2>遵循准则\n",
      "<title2>3、</title2>坚持准则\n",
      "<title0>六、</title0>提高技能\n",
      "<title1>(一)</title1>提高技能的含义\n",
      "<title1>(二)</title1>提高技能的基本要求\n",
      "<title2>1、</title2>要有不断提高会计专业技能的意识和愿望\n",
      "<title2>2、</title2>要有勤学苦练的精神和科学的学习方法\n",
      "<title0>七、</title0>参与管理\n",
      "<title1>(一)</title1>参与管理的含义\n",
      "<title1>(二)</title1>参与管理的基本要求\n",
      "<title2>1、</title2>努力钻研业务，熟悉财经法规和相关制度，提高业务技能，为参与管 理打下基础\n",
      "<title2>2、</title2>熟悉服务对象的经营活动和业务流程，使参与管理的决策更具针对性 和有效性\n",
      "<title0>八、</title0>强化服务\n",
      "<title1>(一)</title1>强化服务的含义\n",
      "<title1>(二)</title1>强化服务的基本要求\n",
      "<title2>1、</title2>强化服务意识\n",
      "<title2>2、</title2>提高服务质量\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t会计职业道德的内涵及基本要求\n",
      "拓展知识\t职业道德的内容与会计职业道德内容比较\n",
      "\n",
      "<title999>模块三  </title999>会计职业道德教育与修养\n",
      "参考学时\t2学时\n",
      "学习目标\t理解会计职业道德教育的含义、内容、途径；掌握会计职业道德修养的环\n",
      "节，掌握会计职业道德修养的方法。\n",
      "工作任务\t一、会计职业道德教育\n",
      "(一)会计职业道德教育的含义\n",
      "<title1>(二)</title1>会计职业道德教育的内容\n",
      "<title2>1、</title2>职业道德观念教育\n",
      "<title2>2、</title2>职业道德规范教育\n",
      "<title2>3、</title2>职业道德警示教育\n",
      "<title1>(三)</title1>会计职业道德教育途径\n",
      "\n",
      "\n",
      "\t<title2>1、</title2>岗前职业道德教育\n",
      "<title2>2、</title2>岗位职业道德继续教育\n",
      "<title0>二、</title0>会计职业道德修养\n",
      "<title1>(一)</title1>会计职业道德修养的含义\n",
      "(二)会计职业道德修养的环节\n",
      "<title2>1、</title2>形成正确的会计职业道德认知\n",
      "<title2>2、</title2>培养高尚的会计职业道德情感\n",
      "<title2>3、</title2>树立坚定的会计职业道德信念\n",
      "<title2>4、</title2>养成良好的会计职业道德行为\n",
      "<title1>(三)</title1>会计职业道德修养的方法\n",
      "<title2>1、</title2>不断地进行\"内省\"\n",
      "<title2>2、</title2>要提倡“慎独”精神\n",
      "<title2>3、</title2>虚心向先进人物学习\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t会计职业道德修养的含义、环节、方法\n",
      "拓展知识\t会计职业道德对会计人员的重要性\n",
      "\n",
      "<title999>模块四 </title999>会计职业道德建设\n",
      "参考学时\t2学时\n",
      "学习目标\t了解会计职业道德建设中政府的作用；掌握财政部门对会计职业道德建设 组织推动方式及行业自律、社会各界起的作用。\n",
      "工作任务\t一、财政部门的组织推动\n",
      "(一)采用多种形式开展会计职业道德宣传教育\n",
      "(二)会计职业道德建设与会计从业资格证书注册登记管理相结合\n",
      "(三)会计职业道德建设与会计专业技术资格考评、聘用相结合\n",
      "(四)会计职业道德建设与会计法执法检查相结合\n",
      "(五)会计职业道德建设与会计人员表彰奖励制度相结合\n",
      "二、会计职业组织的行业自律\n",
      "三、社会各界齐抓共管\n",
      "相关实践知识\t案例分析\n",
      "相关理论知识\t会计职业道德建设的组织推动\n",
      "拓展知识\t会计职业道德建设对社会主义建设的重要性意义\n",
      "\n",
      "<title2>4.</title2>学习情境：\n",
      "<title4>(1)</title4>会计法律制度\n",
      "<title4>(2)</title4>支付结算法律制度\n",
      "<title4>(3)</title4>税收征管法律制度\n",
      "<title4>(4)</title4>财政法规制度\n",
      "<title4>(5)</title4>会计职业道德 <title2>5.</title2>项目实施\n",
      "<title4>(1)</title4>学生通过学习情境一掌握会计法律体系的构成，理解法律、法规规定之间的关系；了解会计工作\n",
      "\n",
      "管理体制，掌握会计核算与监督的主要规则；掌握会计机构与会计人员主要规定；识别违反会计法\n",
      "的行为与责任后果.\n",
      "<title4>(2)</title4>学生通过学习情境二，掌握支付结算法律制度，区分不同的支付结算方式的特点；识别有效要据 规范地进行票据行为；正确行使票据权利；理解现金管理的主要内容及银行账户管理的主要规定.\n",
      "<title4>(3)</title4>学生通过学习情境三，掌握税务管理(发票管理、税务登记、纳税申报等)相关规定，区分不同的  税收片收措施与方式；熟悉主要税种的法律规定，正确计算应纳税款；识别违反税法的行为与责任，\n",
      "<title4>(4)</title4>学生通过学习情境四，掌握预算法律制度的基本知识；了解政府采购法律制度与国库集中收付制 度的主要内容，\n",
      "<title4>(5)</title4>学生通过学习情境五，理解道德与法律的关系，掌握和领会会计职业道德的内涵，正确识别违背 会计职业道德的行为，培养学生养成良好道德行为，\n",
      "<title2>6.</title2>教学要求\n",
      "<title4>(1)</title4>掌握会计法的基本知识\n",
      "<title4>(2)</title4>掌握支付结算法律制度的基本知识\n",
      "<title4>(3)</title4>掌握税收管理体制法的基本知识\n",
      "<title4>(4)</title4>掌握财政法规制度的基本知识\n",
      "<title4>(5)</title4>掌握会计职业道德的基本知识\n",
      "<title0>五、</title0> 课程实施条件\n",
      "<title2>1.</title2>人员条件\n",
      "<title4>(1)</title4>热爱社会主义祖国，努力学习马克思主义和党的路线、方针、政策，有良好的职业道德，遵守\n",
      "法纪，能为人师表，教书育人，能全面地、熟练地发行现职责，积极承担工作任务，学风端正。具\n",
      "有教育科学理论的基础知识。身体健康，能坚持正常工作。\n",
      "<title4>(2)</title4>具有系统的会计理论知识\n",
      "<title4>(3)</title4>具备企业会计职业道德、职业判断能力和会计核算能力\n",
      "<title4>(4)</title4>丰富的会计从业资格证考试经验\n",
      "<title4>(5)</title4>具备设计基于行动导向的教学法的设计应用能力 <title2>2.</title2>环境条件\n",
      "财经法规与会计职业道德是一门理论性比较强的课程，知识面比较宽，为提高课堂教学质量，\n",
      "需要多媒体教学资源、具备投影仪、电脑、音响系统、展示板、实物投影仪、网络、原始凭证、记\n",
      "账凭证、账簿、支票等各种票据样本、增值税发票样本、模拟角色扮演席卡。\n",
      "<title0>六、</title0> 教学组织与方法\n",
      "<title2>1.</title2>教学组织\n",
      "<title4>(1)</title4>资讯\n",
      "<title4>(2)</title4>决策计划\n",
      "<title4>(3)</title4>实施\n",
      "\n",
      "<title4>(4)</title4>检查评估\n",
      "<title4>(5)</title4>学生课内实践\n",
      "<title2>2.</title2>教学方法：启发式教学法、案例教学法、多媒体教学、讲授法等\n",
      "<title0>七、</title0>教学材料\n",
      "<title2>1.</title2>学材与教材\n",
      "　　　教材选取的原则：选取高等职业教育专业类示范性教材或职业教育十二五规划或省级建设项目- 精品课程开发特色规划教材；尽量选用基于工作过程，与企业结合密切的，理论实践一体化的教材；涉及\n",
      "的概念讲解要深入浅出，并配有大量典型案例，使学生更容易理解和掌握.\n",
      "《财经法规与会计职业道德》江苏省会计从业资格考试学习丛书经科出版社\n",
      "《财经法规与会计职业道德》会计从业资格无纸化考试，立信出版社\n",
      "<title2>2.</title2>软件与网络\n",
      "会计证考试平台，无忧考网、中华会计网\n",
      "<title0>八、</title0>教学评价\n",
      "\n",
      "考核阶段\t考核内容\t考核形式\t成绩比例\n",
      "过程考核\t学习态度课堂\n",
      "纪律团队合作精\n",
      "神职业规范职\n",
      "业素养职业道德\t小组讨论课堂提问小组作业平时作业出勤等\t40%\n",
      "终结考核\t\t期终考试\t60%\n",
      "项 目\t考核点\t考核标准\t成绩比例\n",
      "\t\t优秀\t良好\t合格\t\n",
      "学习情境一\t小组讨论汇报\t逻辑清晰，分析\n",
      "合理，表述流\n",
      "畅，团队合作，\n",
      "完成情况优秀\t逻辑较清晰，分 析较合理，表述 较流畅，团队合 作，完成情况较\n",
      "优秀\t逻辑一般，分析 一般，表述流  畅，团队合作一 般，完成情况一\n",
      "般\t20%\n",
      "\t团队合作\t\t\t\t\n",
      "\t课内实践\t\t\t\t\n",
      "学习情境\n",
      "二…\t\t\t\t\t\n",
      "20%\n",
      "平时作业\t及时与等级\t及时上交，10次 A以上，书写规\n",
      "范\t及时上交8次  A,书写基本规\n",
      "范\t及时上交5次\n",
      "A,书写基本规\n",
      "范\t10%\n",
      "考勤\t出勤\t满勤\t无旷课，迟到早\n",
      "退3次以下\t旷课2次以丙，\n",
      "迟到早退5次以\t10%\n",
      "\n",
      "\n",
      "\t\t\t\t下\t\n",
      "期末\t\t\t60%\n",
      "合计\t\t\t100%\n",
      "\n",
      "<title0>九、</title0> 课程资源开发与利用\n",
      "<title4>(1)</title4>案例库\n",
      "<title4>(2)</title4>PPT\n",
      "<title4>(3)</title4>试卷库\n",
      "<title4>(4)</title4>习题集\n",
      "<title4>(5)</title4>教学设计\n",
      "<title0>十、</title0> 职业基本素养\n",
      "\n",
      "<title4>(1)</title4>职业道德\n",
      "\n",
      "　　热爱本职工作，忠于职守，廉沽奉公，严守职业道德；认真学习国家财经政策、法令，熟悉财经 制度；积极钻研会计业务，精通专业知识，掌握会计技术方法；严守法纪，坚持原则，执行有关的会计 法规，维护国家利益，抵制一切违法乱纪、贪污盗窃的行为，要勇于负责，不怕得罪人，不怕打击 报复；身体状况能够适应本职工作的要求。\n",
      "\n",
      "<title4>(2)</title4>组织管理能力\n",
      "\n",
      "　　在当今的经济形努下，会计作为一种经济管理活动，除了具有基本的会计核算和会计监督职能 外，还应具有预测经济前景、控制经济过程、评价经营业绩等职能，这就需要会计人员具有综合组 织协调能力和管理决策能力。会计人员应能很好地组织、协调财务部门与企业各部门的关系，以实 现内部控制的有效管理。\n",
      "\n",
      "<title4>(3)</title4>职业判断力\n",
      "\n",
      "　　职业判断力主要是指会计人员存处理各种业务时，有自己的思维习惯和动作，能够应对自如。 在遇到个别突发事件时，会计人员应当有主见并坚持正确的观点，行动有分寸即要求会计人员要\"经\n",
      "验老到，心对得当”。\n",
      "\n",
      "<title0>十一、</title0>附表\n",
      "<title2>1.</title2>工作岗位与职业活动\n",
      "<title2>2.</title2>课程内容与教学安排\n",
      "<title2>3.</title2>学习情境设计与实施\n",
      "\n",
      "<title2>4.</title2>教学团队及任务实施\n",
      "<title2>5.</title2>实训设备及实训条件\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title0>附录</title0>一：工作岗位与职业活动\n",
      "中职会计专业职业能力分析\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "出纳会计\t\n",
      "现金出纳\t　<title4>(1)</title4>审核现金收 付原始单据，收 付现金\n",
      "　<title4>(2)</title4>保管库存现    金、有价证券、 财务印章及有关   票据、保险柜\n",
      "　<title4>(3)</title4>  登记现金日 记账，日清月结\t<title4>(1)</title4>会手工及机器点钞、真假币鉴别\n",
      "<title4>(2)</title4>能规范书写会计数字\n",
      "<title4>(3)</title4>会珠算加减法的基本技能\n",
      "<title4>(4)</title4>能填制、审核原始凭证\n",
      "<title4>(5)</title4>能填制、审核记账凭证和登记、审核日 记 账\n",
      "<title4>(6)</title4>能正确使用保险柜，保管好现金\n",
      "<title4>(7)</title4>能保管好财务印章与票据管理\n",
      "<title4>(8)</title4>  能规范现金支票的领用及签发\n",
      "<title4>(9)</title4>能办理现金收支结算业务，程序清楚、 全 面\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>现金收支的范围\n",
      "<title4>(2)</title4>现金收支的账务处理\n",
      "<title4>(3)</title4>现金的管理与控制制度\n",
      "<title4>(4)</title4>库存现金的清查及核算\n",
      "<title4>(5)</title4>记账凭证的编制与审核\n",
      "<title4>(6)</title4>日记账的登记方法\n",
      "<title4>(7)</title4>企业的银行预留印鉴的申请及使用\n",
      "<title4>(8)</title4>银行转账在结算方式的主要内容\n",
      "<title4>(9)</title4>银行存款收支的核算及清查方法\n",
      "\t\n",
      "银行存款出纳\t　<title4>(1)</title4>办理银行结 算及有关账务\n",
      "　<title4>(2)</title4>登记银行存 款日记账\n",
      "　<title4>(3)</title4>办理外汇出 纳业务\n",
      "<title4>(4)</title4>银行存款余 额控制\n",
      "　<title4>(5)</title4>清理未达账 项\n",
      "　<title4>(6)</title4>各项经济数 据的保密\t\n",
      "\n",
      "<title4>(1)</title4>能办理银行转账结算业务\n",
      "<title4>(2)</title4>能准确辨别银行结算票据的真伪\n",
      "<title4>(3)</title4>能准确地填写各类结算票据\n",
      "<title4>(4)</title4>保管好各类结算票据\n",
      "<title4>(5)</title4>熟练、准确地使用、登记账簿\n",
      "<title4>(6)</title4>能按照规定进行账实核对，能准确地发 现和正确处理货币资金结算中出现的差错\t\n",
      "\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "核算会计\t薪酬核算\t　<title4>(1)</title4>职工薪酬的 发放\n",
      "　<title4>(2)</title4>职工薪酬的 总分类核算\n",
      "　<title4>(3)</title4>职工薪酬的 明细核算\t<title4>(1)</title4>能解读国家、企业职工薪酬的政策和文 件\n",
      "<title4>(2)</title4>能熟练准确的编制结转职工薪酬计算 表\n",
      "<title4>(3)</title4>能熟悉薪酬发放的业务程序\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>职工薪酬的构成\n",
      "<title4>(2)</title4>职工薪酬的计算\n",
      "<title4>(3)</title4>收回未发出职工薪酬的核算\n",
      "<title4>(4)</title4>个人所的税的计算\n",
      "<title4>(5)</title4>  非货币薪酬的确认与计量\n",
      "<title4>(6)</title4>应收及预付款项的确认与计量\n",
      "<title4>(7)</title4>坏账准备的确认与计量\n",
      "<title4>(8)</title4>应付及预收款项的核算\n",
      "<title4>(9)</title4>现金折扣的核算\n",
      "(10)带息商业汇票的核算\n",
      "(11)备查簿的登记\n",
      "(12)有价证券的收付核算\n",
      "(13)存货的计价方法\n",
      "(14)存货正常业务的账务处理\n",
      "(15)存货非正常业务的账务处理\n",
      "(16)商品知识\n",
      "(17)存货盘店表的填制\n",
      "(18)存货盘点的账务处理\n",
      "(19)固定资产的计价\n",
      "(20)固定资产取得、减少、处置盘点的账务处理\n",
      "(21)固定资产计提折旧的账务处理\n",
      "(22)企业成本构成\n",
      "(23)成本会计的核算方法\n",
      "(24)营业收入的核算\n",
      "(25)利得的核算\n",
      "(26)营业成本的核算\n",
      "(27)损失的核算\n",
      "(28)利润形成的核算\n",
      "(29)所得税费用的计算及核算\n",
      "(30)净利润的核算\n",
      "(31)利润分配的账务核算\n",
      "(32)企业各项常用税种的基本内容\n",
      "(33)常用税种的计算、申报、缴纳\n",
      "(34)  各类税费的账务处理\n",
      "\t往来结算\t　<title4>(1)</title4>审核往来业  务的原始凭证， 办理往来结算业  务，对往来业务  进行会计核算\n",
      "　<title4>(2)</title4>登记应收账  款、应收票据、 其他应收款、应  付账款、预收账  款、其他应付款  等往来账\n",
      "　<title4>(3)</title4>进行客户档 案管理\n",
      "　<title4>(4)</title4>编制往来结  算业务分析表， 对应收账款账龄  进行分析，发现  问题，提出建议\n",
      "　<title4>(5)</title4>进行往来账 项的核对，与本 企业业务人员及 对方单位人员进 行有效沟通\n",
      "　<title4>(6)</title4>协助业务人 员进行呆账催收\t\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>正确审核往来业务的原始凭证，熟练进 行往来账项的会计核算\n",
      "<title4>(2)</title4>  熟练、准确地使用、登记账簿\n",
      "　<title4>(3)</title4>根据销售客户档案建立客户财务信息 档 案\n",
      "<title4>(4)</title4>编制应收账款账龄分析报告，对客户的 风险程度进行评估和判断\n",
      "<title4>(5)</title4>根据应收账款的明细账户余额，定期编 制应收账款余额核对表，并将该表函寄客户 或上门拜访进行核对，进行有效地沟通，及 时发现管理上的漏洞，加强企业管理\n",
      "<title4>(6)</title4>负责登记往来会计每月跟踪分析客户 欠款情况，每月将客户应收账款余额书面告 知公司外销人员。对超期未还的应收款及时 通知销售部门催收\t\n",
      "\t存货核算\t　<title4>(1)</title4>协作制定存  货目录及编码， 对存货进行正确  分类\n",
      "　<title4>(2)</title4>参与制订材 料消耗定额\n",
      "　<title4>(3)</title4>审查汇编材 料采购用款计划\n",
      "<title4>(4)</title4>对存货的\n",
      "　收、发、存进行 正确核算和准确 计价\n",
      "　<title4>(5)</title4>进行存货明 细核算\n",
      "　<title4>(6)</title4>进行存货期 末清查及账务处 理\t\n",
      "\n",
      "<title4>(1)</title4>  能按规定的程序对存货的收发业务进 行管理和控制\n",
      "<title4>(2)</title4>能按核算要求填制和审核材料收发凭 证\n",
      "<title4>(3)</title4>能按照规定设置并平行登记材料总分 类账和明细账\n",
      "<title4>(4)</title4>能独立或在有关部门的协助下进行存 货清查，编制存货盘存报告。\n",
      "<title4>(5)</title4>能发现企业存货管理中存在的问题，编制 存货管理报告，提出建议，提高企业管理水 平，堵塞存货管理漏洞\t\n",
      "\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "\t财产物资核  算\t　<title4>(1)</title4>  固定资产取 得的计价与分类\n",
      "　<title4>(2)</title4>  固定资产折 旧的计算与核算\n",
      "　<title4>(3)</title4>固定资产发 出的核算\n",
      "　<title4>(4)</title4>会同有关部 门建立固定资产 卡片，保证账卡 相符\n",
      "　<title4>(5)</title4>固定资产的 期末清查与核算\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>能按照规定建立固定资产明细账和卡 片\n",
      "<title4>(2)</title4>建立相关台账和卡片\n",
      "<title4>(3)</title4>能把握固定资产增加和减少的程序，正 确进行相关会计核算\n",
      "<title4>(4)</title4>能把握固定资产盘存的方法，能协同有 关部门进行固定资产清查，正确编制固定资 产盘点报告表\n",
      "<title4>(5)</title4>能按照公司管理规定对固定资产使用效 率进行分析，发现存在的问题，提出合理建 议\t\n",
      "\t成本核算\t\n",
      "\n",
      "\n",
      "　<title4>(1)</title4>  计算产品生 产成本控制各项  费用支出\n",
      "　<title4>(2)</title4>生产费用的 分配核算\n",
      "　<title4>(3)</title4>产品成本的 核算\t\n",
      "\n",
      "<title4>(1)</title4>准确地审核各种费用原始凭证，依据费 用原始凭证进行会计处理\n",
      "<title4>(2)</title4>  能登记成本明细账\n",
      "<title4>(3)</title4>  能编制成本计算表\n",
      "<title4>(4)</title4>能结合企业经营管理特征及要求，采用 灵活、合理的方法准确地计算产品成本\n",
      "<title4>(5)</title4>能根据成本费用的发生，编制成本费用 分析表，发现问题，找出控制成本费用的方 法，提出合理建议\t\n",
      "\t财务成果核\t　<title4>(1)</title4>收入业务的 核算\n",
      "<title4>(2)</title4>营业成本及  期间费用的核算\n",
      "　<title4>(3)</title4>利润总额、 所得税费用、净 利润、利润分配 的账务核算\t<title4>(1)</title4>能对收入的相关原始凭证的处理\n",
      "<title4>(2)</title4>能对收入和费用明细账的登记\n",
      "<title4>(3)</title4>能对营业税金及附加的计算\n",
      "<title4>(4)</title4>能对企业所得税的计算和会计核算\n",
      "<title4>(5)</title4>能对利润的结转、利润分配的会计核算\n",
      "<title4>(6)</title4>能根据企业财务成果结构编制利润分 析报告\t\n",
      "\t税务核算\t　<title4>(1)</title4>常用税种的 适用范围\n",
      "　<title4>(2)</title4>常用税种的 申报流程\n",
      "　<title4>(3)</title4>增值税的计 算与申报\n",
      "<title4>(4)</title4>营业税的计\t<title4>(1)</title4>能办理企业税务登记\n",
      "<title4>(2)</title4>能办理企业发票申购\n",
      "<title4>(3)</title4>能按照国家税收法规、政策计算缴纳各 项税费\n",
      "<title4>(4)</title4>能使用计算机和网络向税务主管部门 进行网上税务申报\t\n",
      "\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "\t\t算与申报\n",
      "　<title4>(5)</title4>消费税的计 算与申报\n",
      "　<title4>(6)</title4>所得税的计 算与申报\n",
      "　<title4>(7)</title4>各税种的账 务处理\t\t\n",
      "总账会计\t会计稽核\t\n",
      "　<title4>(1)</title4>认真审核公  司本部各类财务  凭证，做到会计  基础工作规范， 核算准确及时\n",
      "　<title4>(2)</title4>各项往来账 务每月进行排队 清查，发现问题 及时处理\n",
      "　<title4>(3)</title4>组织本企业  的财务人员搞好 会计核算工作\t\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>能对会计凭证、账簿、报表的稽核\n",
      "<title4>(2)</title4>能对会计账目的调整\n",
      "<title4>(3)</title4>能依据内控制度组织会计监督\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>记账、算账、对账、报账\n",
      "<title4>(2)</title4>财务报告的概念、作用、分类、编制要求\n",
      "<title4>(3)</title4>总账的设置与登记\n",
      "<title4>(4)</title4>资产负债表、利润表、现金流量表、 所有者权益变动表的原理和编制方法\n",
      "<title4>(5)</title4>会计报表附注的编写方法\n",
      "\t财务报告编制\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "　<title4>(1)</title4>财务报表的 编制\n",
      "　<title4>(2)</title4>总账的设置 与登记\t\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>能登记总账\n",
      "<title4>(2)</title4>能进行试算平衡并进行对账\n",
      "<title4>(3)</title4>能编制财务会计报告、编写会计报表附 注，披露相关财务信息\n",
      "<title4>(4)</title4>能进行财务分析，编写分析报告\t\n",
      "\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "财务管理\t资金管理\t<title4>(1)</title4>  负责办理银 行贷款、还款及\n",
      "调汇业务\n",
      "　<title4>(2)</title4>负责管理企 业大笔拆借款的 账务处理，并负 责催收本息\n",
      "　<title4>(3)</title4>负责催收、 清理银行拨付的  各项往来账款， 对长期欠账户要  查明原因，及时  采取措施\n",
      "　<title4>(4)</title4>按月认真核  查所管账户发生  金额的正确性， 发现问题及时予  以解决\n",
      "　<title4>(5)</title4>加强对固定  资产和流动资金 的日常管理，及 时掌握流动资金 的使用和周转情 况，定期向部门 主管汇报工作情 况\n",
      "　<title4>(6)</title4>每季与固定   资产保管员核对   账目、实物，做   到账账、账物相   符，若发现问题， 应查明原因，及   时解决\n",
      "<title4>(7)</title4>进行财务分 析\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>把握资金管理的常用方法、基本知识， 具备理财观念\n",
      "<title4>(2)</title4>能及时筹措到企业所需资金，协助管理 者准确、有效地进行资金调度，满足企业经 营需要\n",
      "<title4>(3)</title4>能科学管理企业营运资金\n",
      "<title4>(4)</title4>能编制财务分析，对企业资金运用进行 管理并提出有效建议\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>  国家有关财经纪律、财务制度和税务制度\n",
      "<title4>(2)</title4>现代财务管理、融资、税务理论知识\n",
      "<title4>(3)</title4>会计核算、内部控制，财务分析\n",
      "<title4>(4)</title4>计算机财务软件应用的操作能力\n",
      "<title4>(5)</title4>资金筹集和使用的概念、方法\n",
      "<title4>(6)</title4>企业资金管理的基本知识\n",
      "<title4>(7)</title4>财务与会计的区别与联系，理解财务管理在 企业管理中的地位\n",
      "<title4>(8)</title4>财务报表分析指标体系\n",
      "<title4>(9)</title4>指标体系的计算方法、理解其相互关联性\n",
      "\t财务报表分析\t　<title4>(1)</title4>偿债能力分 析\n",
      "　<title4>(2)</title4>营运能力分 析\n",
      "<title4>(3)</title4>  盈利能力分\n",
      "析\n",
      "　<title4>(4)</title4>资本结构分 析\n",
      "　<title4>(5)</title4>资产管理能 力分析\n",
      "　<title4>(6)</title4>现金流量分 析\n",
      "　<title4>(7)</title4>成本费用分 析\t\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>  能把握报表分析的指标体系\n",
      "<title4>(2)</title4>能理解各种指标的含义及指标之间的 关系\n",
      "<title4>(3)</title4>能正确计算各种财务指标\n",
      "<title4>(4)</title4>能根据计算结果进行财务分析\t\n",
      "仓库保管\t仓库保管与核\t　<title4>(1)</title4>物资验收入 库登账\n",
      "　<title4>(2)</title4>根据物资类  别、型号、规格 实行分库管理\n",
      "<title4>(3)</title4>严格执行物\t<title4>(1)</title4>能熟练操作企业财务软件或ERP软件，  运用电脑操作出入库商品，准确管理好商品， 保证商品的安全\n",
      "<title4>(2)</title4>能进行科学的商品摆放\n",
      "<title4>(3)</title4>准确确定商品有效期限\n",
      "<title4>(4)</title4>能识别各种商品条形码\t<title4>(1)</title4>商品的一般保管知识\n",
      "<title4>(2)</title4>特殊商品的性能及保管要求\n",
      "<title4>(3)</title4>商品堆码摆放的知识\n",
      "<title4>(4)</title4>商品挑选整理的知识\n",
      "<title4>(5)</title4>物流基本知识\n",
      "<title4>(6)</title4> ERP基本原理\n",
      "\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "\t算\t　资的收发制度， 审批手续或手续  不全不出库\n",
      "　(4)库存物资做   到账、卡、物、 资金四相符\n",
      "　(5)做好库存物 资的保管保养工 作，达到规定标 准\n",
      "　(6)加强库房安 全\n",
      "　(7)及时反映库 存物资的动态信 息\n",
      "(8)管理好仓\n",
      "　库，确保安全生 产\t(5)能配合财务人员进行财务清查，编写财 产盘点表\t(7)  计算机基础知识\n",
      "(8)常用软件的运用与维护\n",
      "(9)计算机录入技巧\n",
      "\t信息录入\t\n",
      "\n",
      "　<title4>(1)</title4>审核原始凭 证的信息\n",
      "　<title4>(2)</title4>信息录入管 理软件\n",
      "　<title4>(3)</title4>对信息进行 维护\t\n",
      "\n",
      "<title4>(1)</title4>能练熟练操作企业财务软件或ERP软件\n",
      "<title4>(2)</title4>能快速准确地录入信息，熟练使用计算 机\n",
      "<title4>(3)</title4>能有效与他人沟通，运用软件实现企业 信息化管理，提供满足企业管理的信息\t\n",
      "审计助理\t内部审计\t　<title4>(1)</title4>对单位内部 控制制度的健全 性和有效性进行 评审\n",
      "　<title4>(2)</title4>对单位财务  预算执行和决算 进行审计\n",
      "　<title4>(3)</title4>对单位财务 收支及有关经济 活动进行审计\n",
      "　<title4>(4)</title4>检查单位执 行国家和内部财 经规章制度的情 况\n",
      "　<title4>(5)</title4>配合外部审 计监督\n",
      "　<title4>(6)</title4>完成单位领 导交办的其他工 作任务\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>具有内部控制的设计评估、财务审计的 基本能力\n",
      "<title4>(2)</title4>能编制审计报告，具有工作需要沟通协 调能力\n",
      "<title4>(3)</title4>能通过审计发现问题，对管理者提出有 效建议，提高企业管理水平\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title4>(1)</title4>审计基本知识认知\n",
      "<title4>(2)</title4>审计的基本程序、方法、内容\n",
      "<title4>(3)</title4>审计证据、审计工作底稿、审计报告\n",
      "<title4>(4)</title4>内部审计准则\n",
      "<title4>(5)</title4>社会审计的基本原则、程序和方法\n",
      "<title4>(6)</title4>审计意见的种类，各种审计意见的规范表述 方法\n",
      "<title4>(7)</title4>各种审计意见的作用\n",
      "<title4>(8)</title4>各类财务软件的操作知识\n",
      "\t社会审计\t　<title4>(1)</title4>熟悉审计流 程\n",
      "　<title4>(2)</title4>拟定审计计 划\n",
      "<title4>(3)</title4>实施审计程\n",
      "序\t<title4>(1)</title4>能收集审计所需资料\n",
      "<title4>(2)</title4>能确定审计程序\n",
      "<title4>(3)</title4>能编制审计计划\n",
      "<title4>(4)</title4>在项目负责人的指导下能收集审计证\n",
      "据，编写审计工作底稿\n",
      "<title4>(5)</title4>协助项目负责人撰写审计报告\t\n",
      "\n",
      "\n",
      "职业岗位\t\n",
      "工作任务\t\n",
      "职业能力\t\n",
      "知识领域\n",
      "\t\t　(4)运用审计方  法，收集相关审 计证据\n",
      "　(5)编制设计工 作底稿\n",
      "　(6)撰写审计报 告\n",
      "　(7)审计档案归 档\t(6)整理审计资料，保管审计档案\t\n",
      "统计\t生产车间统计\t　<title4>(1)</title4>编制生产计 划\n",
      "　<title4>(2)</title4>生产计划的 监督\n",
      "　<title4>(3)</title4>生产进度跟 踪\n",
      "　<title4>(4)</title4>生产数据统 计\n",
      "　<title4>(5)</title4>生产任务单 下达\n",
      "<title4>(6)</title4>  日常生产调 度管理\n",
      "　(7)其他生产系  统的综合统计工 作\n",
      "(8)编制有关报  表格式、原始记 录表，报部门经 理审批，组建生 产系统统计网络\n",
      "　(9)对各有关部 门报生产部的统 计报表的真实性 复核\t(1)能运用统计工作过程的基础知识和基 本技能，能解决简单的实际分析问题\n",
      "(2)能运用统计数据的收集、整理、分析与 解释等统计方法\n",
      "(3)具备在工作实践中解决统计应用方面 问题的基本能力\n",
      "(4)能认知出纳工作\n",
      "(5)  能熟练运用ECCEL表格进行数据统计、 分析\n",
      "(6)能熟悉企业ERP流程\n",
      "(7)能熟悉企业财务软件\n",
      "(8)认知产品生产流程、生产工艺\t(1)统计观念和基本理论\n",
      "(2)统计调查技术和统计整理技术\n",
      "(3)统计描述技术和静态分析技术\n",
      "(4)动态分析技术和统计指数分析技术\n",
      "(5)办公自动化软件基本知识，EXCEL的运用知识\n",
      "\t产品统计\t　<title4>(1)</title4>制订公司销  售与订货数字化   目标，分解目标。 <title4>(2)</title4>  销售目标及  库存指标完成情   况的跟进与分\n",
      "　析，提交可行性 解决方案\n",
      "　<title4>(3)</title4>制订商品管  理的工作规范及 运作流程\n",
      "<title4>(4)</title4>公司运营状   况分析，包括渠  道、消费者、商  品、竞争品牌分  析等，提供高质  量的分析报告， 为公司市场发展  及营销策略制订  提供可行性建议\t<title4>(1)</title4>能运用统计工作过程的基础知识和基 本技能，能解决简单的实际分析问题\n",
      "<title4>(2)</title4>能运用统计数据的收集、整理、分析与 解释等统计方法\n",
      "<title4>(3)</title4>具备在工作实践中解决统计应用方面 问题的基本能力\n",
      "<title4>(4)</title4>认知出纳工作\n",
      "<title4>(5)</title4>能熟练运用ECCEL表格进行数据统计、 分析\n",
      "(6)认知企业ERP流程\n",
      "(7)认知企业财务软件\n",
      "(8)把握商品管理方法\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title0>附表</title0>二：课程内容与教学安排\n",
      "\n",
      "序号\t工作任务\t课程内容和教学要求\t活动设计\t参考\n",
      "课时\n",
      "\n",
      "\n",
      "\n",
      "1\t\n",
      "\n",
      "\n",
      "会计法律制度\t要求学生掌握会计法概述、会计核算的法 律规定、会计监督的法律规定、会计机构 和会计人员的法律规定和违反会计法的法 律责任等。理解会计法律体系的构成，了 解会计工作管理体制，识别违反会计法的 行为与责任后果。\t采用师生研讨式、学生辩论会、技 能比赛等方式学习，通过典型案例 及热点问题的讨论，鼓励学生提出 不同的见解，在讨论中澄清模糊认 识，巩固财经法规知识。\t\n",
      "\n",
      "\n",
      "22\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "2\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "支付结算法律 制度\t要求学生熟悉现金管理的基本原则、掌握   现金使用范围的规定和现金管理的基本要   求。掌握支付结算概念、办理结算的基本   要求、填写凭证的基本要求；掌握人民银   行对于企业账户管理的相关规定，银行账   户种类、开户要求、各账户功能及使用中  注意事项；掌握票据结算，包括票据种类、 权利的取得、补救；汇票、本票、支票主   要规定不同；掌握托收承付、委托收款、   信用证、汇兑的主要规定和说明\t讲授和师生研讨相结合，在讨论中  澄清模糊认识。通过票据样本结合  基础会计原始凭证的识别、填制、 审查，鼓励学生在操作中发现问  题、解决问题；对票据结算方式鼓  励学生采用角色扮演引入案例，案  例分析与角色扮演中理解票据结  算方式中涉及的当事人以及每个  当事人的责任与权利。\t\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "22\n",
      "\n",
      "\n",
      "3\t\n",
      "\n",
      "税收法律制度\t　要求学生掌握税收概述、主要税种、税收 征管的主要内容；发票管理，税务登记， 纳税申报的相关规定；区分不同的税收征 收措施与方式；识别违反税法的行为与责 任 。\t以讲授为主，辅之以提问、讨论等 方法进行教学，通过典型案例及热 点问题的讨论，在讨论中澄清模糊 认 识 。\t\n",
      "\n",
      "30\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "4\t\n",
      "\n",
      "\n",
      "\n",
      "财政法规制度\t要求学生掌握预算法律制度的构成、国家 预算、预算管理的职权、预算收入与预算 支出、预算组织程序、决算、预决算的监 督；掌握政府采购法制制度，包括政府采 购法律制度的构成、政府采购的概念、原 则、功能、政府采购的执行模式；政府采 购当事人、政府采购方式方法、政府采购 的监督检查；掌握国库集中收付制度，包\t以讲授为主，引入案例引导学生讨  论，用历年考过的试题帮助学生理  解知点即知识点，在讲解中让学生  明白预则立，不预则废的道理，通  过社会热点话题让学生讨论预算  的层次、政府采购的特点及要求， 巩固知识点。\t\n",
      "\n",
      "\n",
      "\n",
      "18\n",
      "\n",
      "\n",
      "\t\t括国库集中收付制度、国库单一账户体系、 财政收入收缴方式和程序、财政支出支付   方式和程序。\t\t\n",
      "\n",
      "\n",
      "5\t\n",
      "会计职业道德\t要求学生理解道德与法律的关系；掌握和 领会会计职业道德的内涵；正确识别违背 会计职业道德的行为。\t以讲授为主，辅之以提问、讨论等 方法进行教学,边讲边做练习，\n",
      "在讨论中澄清模糊认识，做练习过 程中巩固财经法规知识。\t\n",
      "\n",
      "8\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "<title0>附表</title0>三：学习情境设计与实施\n",
      "\n",
      "学习情境\t具体内容实施\n",
      "学习情境一\t会计法律制度\n",
      "学习情境二\t支付结算法律制度\n",
      "学习情境三\t税收征管法律制度\n",
      "学习情境四\t财政法律制度\n",
      "学习情境五\t会计职业道德\n",
      "\n",
      "<title0>附表</title0>四：教学团队及任务分配\n",
      "\n",
      "序号\t姓名\t职称或学历\t任务分配\n",
      "1\t钱海军\t本科/讲师\t会计法律制度/PPT\n",
      "2\t张敏\t研究生/讲师\t支付结算法律制度/教案设计\n",
      "3\t刘霞\t本科/讲师\t会计职业道德/试卷库\n",
      "4\t贾义菊\t研究生/讲师\t税收法律制度/习题集\n",
      "5\t江健\t本科/助理讲师\t财政法律制度/教学视频\n",
      "\n",
      "<title0>附表</title0>五：实训设备及实训活动\n",
      "\n",
      "序号\t实训内容\t实训设备\t实训活动\n",
      "1\t会计机构与会计人员主要规定\t模拟岗位标牌、 圆桌、角色分工  标志牌等\t利用案例讲法，引导学生思考，分析讨论，教师最后点 评并总结\n",
      "2\t区分不同的支付结算方式和特 点\t各种结算票据\t利用案例讲法，引导学生思考\n",
      "3\t各种发票的填制\t纳税申报实训室\t利用案例讲法，引导学生思考\n",
      "4\t税收征缴的方式\t模拟岗位标牌、 圆桌、角色分工  标志牌等\t利用案例讲法，引导学生思考\n",
      "5\t职业道德\t角色分工标志牌\t利用案例讲法，引导学生思考\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
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      "\n",
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      "\n",
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      "\n",
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      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "33\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "34\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
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      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
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      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
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      "\n",
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      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "\n",
      "35\n"
     ]
    }
   ],
   "source": [
    "print(stuctureIdentifier(info[0]))"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": 207,
   "id": "855e3478",
   "metadata": {
    "scrolled": true
   },
   "outputs": [
    {
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       "    <tr>\n",
       "      <th>67</th>\n",
       "      <td>《采购管理实训》课程标准\\n　　　二、课程概述\\n　　　（一）课程性质\\n　　　《采购管理》...</td>\n",
       "      <td>采购管理实训</td>\n",
       "      <td>物流管理</td>\n",
       "      <td>专业拓展课程</td>\n",
       "    </tr>\n",
       "    <tr>\n",
       "      <th>68</th>\n",
       "      <td>《国际货代客服》课程标准\\n目  录\\n一、课程定位与设计思路\\t1\\n（一）课程定位\\t1...</td>\n",
       "      <td>国际货代客服</td>\n",
       "      <td>物流管理</td>\n",
       "      <td>专业基础课程</td>\n",
       "    </tr>\n",
       "    <tr>\n",
       "      <th>69</th>\n",
       "      <td>《物流信息技术与应用》课程标准\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\...</td>\n",
       "      <td>物流信息技术与应用</td>\n",
       "      <td>物流管理</td>\n",
       "      <td>专业核心课程</td>\n",
       "    </tr>\n",
       "    <tr>\n",
       "      <th>70</th>\n",
       "      <td>《 安全管理学 》 课程标准\\n课程代码： \\n建议课时数： 64\\n适用专业：安全工程\\n...</td>\n",
       "      <td>安全管理学</td>\n",
       "      <td>安全工程</td>\n",
       "      <td>专业基础课程</td>\n",
       "    </tr>\n",
       "    <tr>\n",
       "      <th>71</th>\n",
       "      <td>《物流管理实务》课程标准\\n　　　一、课程性质、定位\\n　　《物流管理实务》作为物流管理专业...</td>\n",
       "      <td>物流管理实务</td>\n",
       "      <td>物流管理</td>\n",
       "      <td>专业基础课程</td>\n",
       "    </tr>\n",
       "  </tbody>\n",
       "</table>\n",
       "<p>72 rows × 4 columns</p>\n",
       "</div>"
      ],
      "text/plain": [
       "                                                 文件内容       课程名称  专业名称    课程类型\n",
       "0   　　　　　　　\\n物流管理专业\\n\\n\\n　　　　\\n　　　　“物流市场营销”\\n　　　　课...     物流市场营销  物流管理  专业核心课程\n",
       "1   　　　《Excel应用》课程标准\\n二、课程性质\\n　　　《Excel实用教程》是物流专业的...    Excel应用  物流管理  专业基础课程\n",
       "2   《交通工程》课程标准\\n二、课程性质\\n　　　《交通工程学》是物流专业的一门专业基础课程，理...       交通工程  物流管理  专业基础课程\n",
       "3   　　　　　　　\\n物流管理专业\\n\\n\\n　　　　\\n“仓储与配送管理实训”\\n实训指导书\\...  仓储与配送管理实训  物流管理  专业拓展课程\n",
       "4   《仓储与配送管理》课程标准\\n　　　一、课程标识\\n　　　课程代码：4031308\\n　　　...    仓储与配送管理  物流管理  专业核心课程\n",
       "..                                                ...        ...   ...     ...\n",
       "67  《采购管理实训》课程标准\\n　　　二、课程概述\\n　　　（一）课程性质\\n　　　《采购管理》...     采购管理实训  物流管理  专业拓展课程\n",
       "68  《国际货代客服》课程标准\\n目  录\\n一、课程定位与设计思路\\t1\\n（一）课程定位\\t1...     国际货代客服  物流管理  专业基础课程\n",
       "69  《物流信息技术与应用》课程标准\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\...  物流信息技术与应用  物流管理  专业核心课程\n",
       "70  《 安全管理学 》 课程标准\\n课程代码： \\n建议课时数： 64\\n适用专业：安全工程\\n...     安全管理学   安全工程  专业基础课程\n",
       "71  《物流管理实务》课程标准\\n　　　一、课程性质、定位\\n　　《物流管理实务》作为物流管理专业...     物流管理实务  物流管理  专业基础课程\n",
       "\n",
       "[72 rows x 4 columns]"
      ]
     },
     "execution_count": 207,
     "metadata": {},
     "output_type": "execute_result"
    }
   ],
   "source": [
    "data = pd.read_excel('../物流数据内容（中诺思提供）.xlsx', sheet_name=['Sheet2'])\n",
    "data = data['Sheet2']\n",
    "data"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": 222,
   "id": "1aec786a",
   "metadata": {},
   "outputs": [
    {
     "ename": "PermissionError",
     "evalue": "[Errno 13] Permission denied: 'text1513.xlsx'",
     "output_type": "error",
     "traceback": [
      "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m",
      "\u001b[1;31mPermissionError\u001b[0m                           Traceback (most recent call last)",
      "\u001b[1;32m~\\AppData\\Local\\Temp\\ipykernel_25012\\3797667582.py\u001b[0m in \u001b[0;36m<module>\u001b[1;34m\u001b[0m\n\u001b[0;32m      2\u001b[0m \u001b[1;32mfor\u001b[0m \u001b[0mindex\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mrow\u001b[0m \u001b[1;32min\u001b[0m \u001b[0mdata\u001b[0m\u001b[1;33m.\u001b[0m\u001b[0miterrows\u001b[0m\u001b[1;33m(\u001b[0m\u001b[1;33m)\u001b[0m\u001b[1;33m:\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m      3\u001b[0m     \u001b[0mdata\u001b[0m\u001b[1;33m[\u001b[0m\u001b[1;34m'clean'\u001b[0m\u001b[1;33m]\u001b[0m\u001b[1;33m[\u001b[0m\u001b[0mindex\u001b[0m\u001b[1;33m]\u001b[0m \u001b[1;33m=\u001b[0m \u001b[0mstuctureIdentifier\u001b[0m\u001b[1;33m(\u001b[0m\u001b[0mdata\u001b[0m\u001b[1;33m[\u001b[0m\u001b[1;34m'文件内容'\u001b[0m\u001b[1;33m]\u001b[0m\u001b[1;33m[\u001b[0m\u001b[0mindex\u001b[0m\u001b[1;33m]\u001b[0m\u001b[1;33m)\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[1;32m----> 4\u001b[1;33m \u001b[0mdata\u001b[0m\u001b[1;33m.\u001b[0m\u001b[0mto_excel\u001b[0m\u001b[1;33m(\u001b[0m\u001b[1;34m'text1513.xlsx'\u001b[0m\u001b[1;33m)\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0m",
      "\u001b[1;32mE:\\IDEs\\Anaconda3\\envs\\pytorch_py3.7\\lib\\site-packages\\pandas\\core\\generic.py\u001b[0m in \u001b[0;36mto_excel\u001b[1;34m(self, excel_writer, sheet_name, na_rep, float_format, columns, header, index, index_label, startrow, startcol, engine, merge_cells, encoding, inf_rep, verbose, freeze_panes, storage_options)\u001b[0m\n\u001b[0;32m   2289\u001b[0m             \u001b[0mfreeze_panes\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mfreeze_panes\u001b[0m\u001b[1;33m,\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m   2290\u001b[0m             \u001b[0mengine\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mengine\u001b[0m\u001b[1;33m,\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[1;32m-> 2291\u001b[1;33m             \u001b[0mstorage_options\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mstorage_options\u001b[0m\u001b[1;33m,\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0m\u001b[0;32m   2292\u001b[0m         )\n\u001b[0;32m   2293\u001b[0m \u001b[1;33m\u001b[0m\u001b[0m\n",
      "\u001b[1;32mE:\\IDEs\\Anaconda3\\envs\\pytorch_py3.7\\lib\\site-packages\\pandas\\io\\formats\\excel.py\u001b[0m in \u001b[0;36mwrite\u001b[1;34m(self, writer, sheet_name, startrow, startcol, freeze_panes, engine, storage_options)\u001b[0m\n\u001b[0;32m    833\u001b[0m             \u001b[1;31m# attributes 'engine', 'save', 'supported_extensions' and 'write_cells'\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m    834\u001b[0m             writer = ExcelWriter(  # type: ignore[abstract]\n\u001b[1;32m--> 835\u001b[1;33m                 \u001b[0mwriter\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mengine\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mengine\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mstorage_options\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mstorage_options\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0m\u001b[0;32m    836\u001b[0m             )\n\u001b[0;32m    837\u001b[0m             \u001b[0mneed_save\u001b[0m \u001b[1;33m=\u001b[0m \u001b[1;32mTrue\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n",
      "\u001b[1;32mE:\\IDEs\\Anaconda3\\envs\\pytorch_py3.7\\lib\\site-packages\\pandas\\io\\excel\\_openpyxl.py\u001b[0m in \u001b[0;36m__init__\u001b[1;34m(self, path, engine, date_format, datetime_format, mode, storage_options, if_sheet_exists, engine_kwargs, **kwargs)\u001b[0m\n\u001b[0;32m     55\u001b[0m             \u001b[0mstorage_options\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mstorage_options\u001b[0m\u001b[1;33m,\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m     56\u001b[0m             \u001b[0mif_sheet_exists\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mif_sheet_exists\u001b[0m\u001b[1;33m,\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[1;32m---> 57\u001b[1;33m             \u001b[0mengine_kwargs\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mengine_kwargs\u001b[0m\u001b[1;33m,\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0m\u001b[0;32m     58\u001b[0m         )\n\u001b[0;32m     59\u001b[0m \u001b[1;33m\u001b[0m\u001b[0m\n",
      "\u001b[1;32mE:\\IDEs\\Anaconda3\\envs\\pytorch_py3.7\\lib\\site-packages\\pandas\\io\\excel\\_base.py\u001b[0m in \u001b[0;36m__init__\u001b[1;34m(self, path, engine, date_format, datetime_format, mode, storage_options, if_sheet_exists, engine_kwargs, **kwargs)\u001b[0m\n\u001b[0;32m    924\u001b[0m         \u001b[1;32mif\u001b[0m \u001b[1;32mnot\u001b[0m \u001b[0misinstance\u001b[0m\u001b[1;33m(\u001b[0m\u001b[0mpath\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mExcelWriter\u001b[0m\u001b[1;33m)\u001b[0m\u001b[1;33m:\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m    925\u001b[0m             self.handles = get_handle(\n\u001b[1;32m--> 926\u001b[1;33m                 \u001b[0mpath\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mmode\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mstorage_options\u001b[0m\u001b[1;33m=\u001b[0m\u001b[0mstorage_options\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mis_text\u001b[0m\u001b[1;33m=\u001b[0m\u001b[1;32mFalse\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0m\u001b[0;32m    927\u001b[0m             )\n\u001b[0;32m    928\u001b[0m         \u001b[0mself\u001b[0m\u001b[1;33m.\u001b[0m\u001b[0msheets\u001b[0m\u001b[1;33m:\u001b[0m \u001b[0mdict\u001b[0m\u001b[1;33m[\u001b[0m\u001b[0mstr\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mAny\u001b[0m\u001b[1;33m]\u001b[0m \u001b[1;33m=\u001b[0m \u001b[1;33m{\u001b[0m\u001b[1;33m}\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n",
      "\u001b[1;32mE:\\IDEs\\Anaconda3\\envs\\pytorch_py3.7\\lib\\site-packages\\pandas\\io\\common.py\u001b[0m in \u001b[0;36mget_handle\u001b[1;34m(path_or_buf, mode, encoding, compression, memory_map, is_text, errors, storage_options)\u001b[0m\n\u001b[0;32m    709\u001b[0m         \u001b[1;32melse\u001b[0m\u001b[1;33m:\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m    710\u001b[0m             \u001b[1;31m# Binary mode\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[1;32m--> 711\u001b[1;33m             \u001b[0mhandle\u001b[0m \u001b[1;33m=\u001b[0m \u001b[0mopen\u001b[0m\u001b[1;33m(\u001b[0m\u001b[0mhandle\u001b[0m\u001b[1;33m,\u001b[0m \u001b[0mioargs\u001b[0m\u001b[1;33m.\u001b[0m\u001b[0mmode\u001b[0m\u001b[1;33m)\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0m\u001b[0;32m    712\u001b[0m         \u001b[0mhandles\u001b[0m\u001b[1;33m.\u001b[0m\u001b[0mappend\u001b[0m\u001b[1;33m(\u001b[0m\u001b[0mhandle\u001b[0m\u001b[1;33m)\u001b[0m\u001b[1;33m\u001b[0m\u001b[1;33m\u001b[0m\u001b[0m\n\u001b[0;32m    713\u001b[0m \u001b[1;33m\u001b[0m\u001b[0m\n",
      "\u001b[1;31mPermissionError\u001b[0m: [Errno 13] Permission denied: 'text1513.xlsx'"
     ]
    }
   ],
   "source": [
    "data['clean'] = ''\n",
    "for index, row in data.iterrows():\n",
    "    data['clean'][index] = stuctureIdentifier(data['文件内容'][index])\n",
    "data.to_excel('text1513.xlsx')"
   ]
  }
 ],
 "metadata": {
  "kernelspec": {
   "display_name": "Python 3 (ipykernel)",
   "language": "python",
   "name": "python3"
  },
  "language_info": {
   "codemirror_mode": {
    "name": "ipython",
    "version": 3
   },
   "file_extension": ".py",
   "mimetype": "text/x-python",
   "name": "python",
   "nbconvert_exporter": "python",
   "pygments_lexer": "ipython3",
   "version": "3.7.16"
  }
 },
 "nbformat": 4,
 "nbformat_minor": 5
}