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郵政企業(yè)貨幣資金管理方法選擇論證論文.doc

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郵政企業(yè)貨幣資金管理方法選擇論證論文,摘要 會計(jì)是以貨幣為主要計(jì)量單位,以提高經(jīng)濟(jì)效益為主要目標(biāo),運(yùn)用專門方法對企業(yè)的經(jīng)濟(jì)活動進(jìn)行的核算和監(jiān)督,并提供會計(jì)信息,并隨著社會經(jīng)濟(jì)的日益發(fā)展,逐步開展預(yù)測、決策、控制和分析的一種經(jīng)濟(jì)管理活動,是經(jīng)濟(jì)管理活動的重要組成部分。貨幣資金是指企業(yè)生產(chǎn)經(jīng)營過程中處于貨幣形態(tài)的那部分資金,可分為庫存現(xiàn)金、銀行存款和其他貨幣資...
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摘 要
會計(jì)是以貨幣為主要計(jì)量單位,以提高經(jīng)濟(jì)效益為主要目標(biāo),運(yùn)用專門方法對企業(yè)的經(jīng)濟(jì)活動進(jìn)行的核算和監(jiān)督,并提供會計(jì)信息,并隨著社會經(jīng)濟(jì)的日益發(fā)展,逐步開展預(yù)測、決策、控制和分析的一種經(jīng)濟(jì)管理活動,是經(jīng)濟(jì)管理活動的重要組成部分。貨幣資金是指企業(yè)生產(chǎn)經(jīng)營過程中處于貨幣形態(tài)的那部分資金,可分為庫存現(xiàn)金、銀行存款和其他貨幣資金。會計(jì)制度設(shè)計(jì)是以一定的理論,原則為指導(dǎo),根據(jù)有關(guān)規(guī)定,結(jié)合會計(jì)工作實(shí)際,運(yùn)用文字,圖表等形式,對全部會計(jì)核算與監(jiān)督業(yè)務(wù)的內(nèi)容,會計(jì)事物處理程序以及單位負(fù)責(zé)人和會計(jì)人員的工作責(zé)任進(jìn)行系統(tǒng)規(guī)劃的方法。
本文主要設(shè)計(jì)郵政企業(yè)全面的會計(jì)核算制度,通過會計(jì)核算基礎(chǔ)工作的設(shè)計(jì)和企業(yè)各項(xiàng)核算的會計(jì)制度設(shè)計(jì),還有企業(yè)內(nèi)部貨幣資金方法的選擇論證。其目的是完善企業(yè)的會計(jì)制度。
【關(guān)鍵詞】 會計(jì) 貨幣資金 制度設(shè)計(jì)
Abstract
Accounting is the main unit of measurement for money, to increase economic efficiency as the main target, use special methods of enterprise's economic activities and supervision of the accounting, and provide accounting information, and with the development of social economy, and gradually develop forecast, decision-making, control and analysis of a kind of economic management activities, is that the economy is an important part of the management activities. The monetary fund is to point to in the process of enterprise production and management in monetary form part of the funds, can be divided into cash, bank deposit and other monetary funds. Accounting system design is based on certain theoretical, the principle as the instruction, in accordance with the related regulations, combined with the actual work, using words accounting, charts and other forms of all, accounting and supervision, the contents of the business accounting treatment program and things and accounting personnel in charge of the units of work responsibility system the way of planning.
This paper mainly design postal enterprise comprehensive accounting system, through the accounting foundation work design and enterprise various accounting accounting system of enterprise internal design and choice of methods of monetary fundemonstrated. Its purpose is to improve the enterprise accounting system.
Keywords accounting currency system design
目 錄
摘要 I
Abstract II
第1章 企業(yè)狀況 1
1.1自然狀況 1
1.2經(jīng)營狀況 1
第2章 郵政企業(yè)貨幣資金管理方法選擇論證 3
2.1郵政企業(yè)貨幣資金管理存在的問題 3
2.2貨幣資金管理方法途徑 4
2.3樺南縣郵政局貨幣資金管理方法選擇論證 7
第3章 郵政企業(yè)會計(jì)核算基礎(chǔ)方面的設(shè)計(jì) 10
3.1會計(jì)科目設(shè)計(jì) 10
3.2會計(jì)憑證和賬簿設(shè)計(jì) 12
3.3賬務(wù)處理程序設(shè)計(jì) 14
3.4會計(jì)報(bào)表及其編制說明設(shè)計(jì) 15
第4章郵政企業(yè)會計(jì)核算基礎(chǔ)方面的設(shè)計(jì) 19
4.1總則 19
4.2貨幣資金管理制度設(shè)計(jì) 19
4.2.1庫存現(xiàn)金核算的設(shè)計(jì) 19
4.2.2銀行存款核算的設(shè)計(jì) 20
4.2.3其他貨幣資金核算的設(shè)計(jì) 20
4.3存貨管理制度設(shè)計(jì) 21
4.3.1庫存商品和低值易耗品核算制度設(shè)計(jì) 21
4.3.2集郵票品核算制度設(shè)計(jì) 23
4.4其他核算制度設(shè)計(jì) 25
4.4.1工資核算制度設(shè)計(jì) 25
4.4.2應(yīng)交稅金核算制度設(shè)計(jì) 26
結(jié)束語 28
致謝 29
參考文獻(xiàn) 30
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