本教材共十二章，第一章介绍了Excel基础知识，第二章和第三章结合会计工作的账务处理程序，第四章介绍了Excel在薪酬管理中的应用第五章介绍了Excel在应收账款管理中的应用，第六章介绍了Excel在存货管理中的应用，第七章介绍了Excel在固定资产管理中的应用，第八章介绍了Excel在成本费用管理中的应用，第九章介绍了Excel在本量利分析中的应用，第十章介绍了Excel在投资决策中的应用，第十一章介绍了Excel在筹资决策中的应用，第十二章介绍了Excel在财务分析中的应用。

前 言 为了顺应高速发展的互联网时代，无论是财务专业的学生、教师还是财务从业人员， 都需要熟练掌握相关的计算机软件应用技术，Excel 就是应用技术中比较重要的部分。 企业借助 Excel 不仅能提高财务工作的效率，还能增强公司的整体竞争力。例如，企业 通过 Excel 的信息处理、分析和统计功能处理庞大的数据，对员工的薪酬、固定资产等 细节问题进行科学的分析和统计，等等。将 Excel 融入财务工作中，可以减少烦琐的计 算，减少财务部门的工作量，降低财务成本，提高企业的经济效益。因此，Excel 作为 基础性、便利性、适配性最好的数据处理软件之一，在财务工作中扮演着不可替代的角色。 本书以 Excel 在财务工作中的具体应用为主线，按照财务岗位从初级到高级的职能 特点谋篇布局，主要讲解如何利用 Excel 解决财务工作中的实际问题。本书共十二章： 第一章介绍了 Excel 基础知识，使读者掌握工作表和工作簿的基本操作，对 Excel 的数 据输入与编辑、数据管理与分析及 Excel 常用公式与函数有所了解；第二章和第三章结 合会计工作的账务处理程序，分别介绍了在新会计准则下记账凭证的编制，日记账、科 目汇总表和总分类账的生成，以及资产负债表和利润表的编制；第四章介绍了 Excel 在 薪酬管理中的应用，主要包括员工信息表的编制、考勤表与业绩表的编制、员工工资表 的编制和工资条的编制；第五章介绍了 Excel 在应收账款管理中的应用，主要包括应收 账款的分析、逾期应收账款的分析及应收账款的账龄分析；第六章介绍了 Excel 在存货 管理中的应用，主要包括进货的统计分析、销货的统计分析及存货的分类汇总；第七章 介绍了 Excel 在固定资产管理中的应用，主要包括固定资产的登记与变更和固定资产的 折旧处理；第八章介绍了 Excel 在成本费用管理中的应用，主要包括产品成本的统计分 析和日常费用的统计分析；第九章介绍了 Excel 在本量利分析中的应用，主要包括分解 混合成本的方法和本量利关系的敏感分析；第十章介绍了 Excel 在投资决策中的应用， 主要包括货币时间价值的认识和投资决策指标的计算；第十一章介绍了 Excel 在筹资决 策中的应用，主要包括资金需要量的预测、资本成本的测算和长期借款筹资的决策分析； 第十二章介绍了 Excel 在财务分析中的应用，主要包括财务结构分析、财务趋势分析和 财务指标分析。 本书的特点主要体现在以下两个方面。第一，采用图文结合的讲解方式。书中 Excel 主要操作步骤后均附有对应的图表，读者在学习过程中能够更直观、清晰地看到操作步 骤，易于理解和掌握。第二，采用程序化的讲解方式。本书将每项财务内容细化，在 Excel 中的操作采用流程化的表达方式，让读者一目了然，提高学习效率。同时，本书将财务 理论与 Excel 技术相融合，内容安排由浅入深，以财务理论为先导，以经典实例为载体， 以 Excel 应用技术和方法为手段，以提高财务管理工作质量和效率为目的，全面地阐释 了 Excel 在财务工作中的应用，系统地开展了方法训练和思维训练。本书主要面向需要 提高 Excel 应用技术水平的财务从业人员和相关专业学生，既可作为各高等学校讲授 Office 办公软件课程的教材，也可作为企业财务人员的自学教材和广大 Excel 爱好者的 学习参考书。 本书由高晓林担任主编，孙翠云担任副主编。高晓林负责全书内容规划、章节设计 及第二章撰写，孙翠云负责第六、七、八、十、十一章的撰写，宋正敏负责第一、五章 的撰写，刘宇轩负责第三、四章的撰写，张娜负责第九、十二章的撰写。在本书的出版 过程中，电子工业出版社姜淑晶编辑给予了大力支持和帮助，隋东旭对书稿做了细致的 审校工作，在此一并表示感谢。 在本书编撰过程中引用了诸多同行专家的研究成果，在此深表感谢。由于作者水平 有限，书中纰漏之处在所难免，欢迎广大读者批评指正。 编 者

目 录 第一章 Excel 基础知识 ··························································································.1 第一节 Excel 认知·······························································································.2 一、数据输入与编辑 ·······················································································.2 二、数据管理与分析 ·······················································································.6 第二节 Excel 常用公式与函数 ···············································································.14 一、Excel 常用公式 ·······················································································.14 二、数学与统计函数 ······················································································.18 三、逻辑与文本函数 ······················································································.19 四、日期与时间函数 ······················································································.20 本章实训 ···········································································································.21 第二章 Excel 在凭证与账簿中的应用 ····································································.23 第一节 记账凭证的编制 ······················································································.24 一、创建记账凭证·························································································.27 二、编辑记账凭证·························································································.32 三、优化凭证号····························································································.35 四、输入后续凭证数据 ···················································································.37 第二节 日记账的生成 ·························································································.38 一、设置现金日记账格式 ················································································.38 二、登记现金日记账 ······················································································.39 第三节 科目汇总表的生成 ···················································································.42 一、设置科目汇总表格式 ················································································.42 二、获取本期发生额 ······················································································.42 第四节 总分类账的生成 ······················································································.48 一、设置总分类账格式 ···················································································.48 二、录入期初数····························································································.50 三、计算总账科目本期发生额 ··········································································.50 四、计算期末数····························································································.51 本章实训 ···········································································································.52 第三章 Excel 在财务报表中的应用········································································.53 第一节 资产负债表的编制 ···················································································.54 一、设置资产负债表格式 ················································································.54 二、获取一级科目期初数 ················································································.56 三、计算资产负债表期初数 ·············································································.59 四、获取发生额····························································································.61 五、计算资产负债表期末数 ·············································································.64 第二节 利润表的编制 ·························································································.66 一、设置利润表格式 ······················································································.66 二、获取本期发生额 ······················································································.66 三、计算利润表本期金额 ················································································.69 本章实训 ···········································································································.71 第四章 Excel 在薪酬管理中的应用········································································.74 第一节 员工信息表的编制 ···················································································.75 一、创建参数表····························································································.76 二、创建员工信息表 ······················································································.77 三、添加员工信息·························································································.84 第二节 考勤表与业绩表的编制··············································································.84 一、编制考勤表····························································································.86 二、编制业绩表····························································································.88 第三节 员工工资表的编制 ···················································································.91 一、创建员工工资表 ······················································································.91 二、计算“五险一金” ···················································································.95 三、计算个人所得税 ······················································································.99 四、计算实发数····························································································100 第四节 工资条的编制 ·························································································101 一、生成工资条····························································································101 二、打印工资条····························································································101 本章实训 ···········································································································103 第五章 Excel 在应收账款管理中的应用·································································105 第一节 应收账款的分析 ······················································································106 一、编制应收账款统计表 ················································································106 二、分类汇总应收账款 ···················································································109 三、绘制应收账款三维饼图 ·············································································113 第二节 逾期应收账款的分析·················································································117 一、编制逾期应收账款表 ················································································117 二、绘制逾期应收账款簇状柱形图 ····································································120 三、编制应收账款催款函 ················································································123 第三节 应收账款的账龄分析·················································································129 一、编制应收账款账龄分析表 ··········································································129 二、计算应收账款坏账准备金额 ·······································································130 本章实训 ···········································································································131 第六章 Excel 在存货管理中的应用········································································133 第一节 进货的统计分析 ······················································································134 一、创建存货参数表 ······················································································134 二、创建入库单界面 ······················································································135 三、编制入库统计表 ······················································································137 第二节 销货的统计分析 ······················································································141 一、创建出库单界面 ······················································································141 二、编制出库统计表 ······················································································143 第三节 存货的分类汇总 ······················································································146 一、创建存货汇总表 ······················································································146 二、计算总金额和总数量 ················································································147 本章实训 ···········································································································150 第七章 Excel 在固定资产管理中的应用·································································151 第一节 固定资产的登记与变更··············································································152 一、登记固定资产·························································································152 二、变更固定资产·························································································159 第二节 固定资产的折旧处理·················································································163 一、创建固定资产折旧表 ················································································164 二、年限平均法计提折旧 ················································································165 三、双倍余额递减法计提折旧 ··········································································166 四、年数总和法计提折旧 ················································································167 五、分析折旧费用·························································································168 本章实训 ···········································································································171 第八章 Excel 在成本费用管理中的应用·································································172 第一节 产品成本的统计分析·················································································173 一、创建产品成本计算表 ················································································174 二、计算产品成本·························································································174 三、分析产品成本差异 ···················································································182 第二节 日常费用的统计分析·················································································185 一、创建参数表····························································································185 二、创建费用汇总报销单 ················································································187 三、编制日常费用统计表 ················································································188 四、按费用类别分析日常费用 ··········································································191 五、绘制日常费用分析图 ················································································193 本章实训 ···········································································································196 第九章 Excel 在本量利分析中的应用 ····································································199 第一节 分解混合成本的方法·················································································200 一、利用图表工具分解混合成本 ·······································································200 二、利用相关函数分解混合成本 ·······································································203 第二节 本量利关系的敏感分析··············································································203 一、计算单品种盈亏平衡点 ·············································································204 二、分析单品种敏感性 ···················································································205 三、绘制单品种本量利分析动态图表 ·································································206 四、计算多品种盈亏平衡点 ·············································································210 本章实训 ···········································································································212 第十章 Excel 在投资决策中的应用········································································213 第一节 货币时间价值的认识·················································································214 一、计算现值·······························································································214 二、计算终值·······························································································216 三、计算利率·······························································································217 第二节 投资决策指标的计算·················································································218 一、静态评价指标·························································································218 二、动态评价指标·························································································221 本章实训 ···········································································································224 第十一章 Excel 在筹资决策中的应用 ····································································226 第一节 资金需要量的预测 ···················································································227 一、资金习性法预测 ······················································································227 二、销售百分比法预测 ···················································································230 第二节 资本成本的测算 ······················································································234 一、创建资本成本计算界面 ·············································································234 二、计算个别资本成本 ···················································································235 三、计算加权资本成本 ···················································································236 第三节 长期借款筹资的决策分析···········································································238 一、编制等额本息法贷款还本付息计划表 ···························································238 二、编制等额本金法贷款还本付息计划表 ···························································241 本章实训 ···········································································································242 第十二章 Excel 在财务分析中的应用 ····································································244 第一节 财务结构分析 ·························································································245 一、分析资产负债表结构 ················································································247 二、分析利润表结构 ······················································································249 第二节 财务趋势分析 ·························································································251 一、绘制资产趋势线 ······················································································251 二、计算增长率····························································································252 第三节 财务指标分析 ·························································································252 一、分析偿债能力·························································································252 二、分析营运能力·························································································254 三、分析盈利能力·························································································255 四、分析成长能力·························································································256 本章实训 ···········································································································256

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