企業(yè)往來(lái)賬款內(nèi)部控制制度設(shè)計(jì)畢業(yè)論文.doc
約38頁(yè)DOC格式手機(jī)打開(kāi)展開(kāi)
企業(yè)往來(lái)賬款內(nèi)部控制制度設(shè)計(jì)畢業(yè)論文,摘要往來(lái)賬款是企業(yè)在經(jīng)濟(jì)業(yè)務(wù)活動(dòng)中發(fā)生的應(yīng)收、應(yīng)付、暫收、暫付款, 是企業(yè)資產(chǎn)、負(fù)債的一個(gè)組成部分。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展, 社會(huì)競(jìng)爭(zhēng)的加劇, 企業(yè)為了擴(kuò)大市場(chǎng)占有率, 越來(lái)越多地運(yùn)用商業(yè)信用進(jìn)行促銷。然而, 市場(chǎng)的信用危機(jī)又使得企業(yè)間相互拖欠現(xiàn)象越來(lái)越嚴(yán)重, 造成企業(yè)的往來(lái)賬款增加。再者, 由于企業(yè)財(cái)務(wù)及經(jīng)營(yíng)管理上的原因...
內(nèi)容介紹
此文檔由會(huì)員 白癡學(xué)東西 發(fā)布
摘要
往來(lái)賬款是企業(yè)在經(jīng)濟(jì)業(yè)務(wù)活動(dòng)中發(fā)生的應(yīng)收、應(yīng)付、暫收、暫付款, 是企業(yè)資產(chǎn)、負(fù)債的一個(gè)組成部分。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展, 社會(huì)競(jìng)爭(zhēng)的加劇, 企業(yè)為了擴(kuò)大市場(chǎng)占有率, 越來(lái)越多地運(yùn)用商業(yè)信用進(jìn)行促銷。然而, 市場(chǎng)的信用危機(jī)又使得企業(yè)間相互拖欠現(xiàn)象越來(lái)越嚴(yán)重, 造成企業(yè)的往來(lái)賬款增加。再者, 由于企業(yè)財(cái)務(wù)及經(jīng)營(yíng)管理上的原因, 許多不屬于往來(lái)賬款的其他經(jīng)濟(jì)內(nèi)容, 也體現(xiàn)在往來(lái)賬款中, 有些企業(yè)的往來(lái)賬款中包羅萬(wàn)象, 其結(jié)果也造成往來(lái)款的增加。特別是在一些企業(yè), 往來(lái)賬款所占比重越來(lái)越大, 不僅造成企業(yè)資金周轉(zhuǎn)困難, 而且使企業(yè)的會(huì)計(jì)信息失真。加強(qiáng)企業(yè)往來(lái)賬款的管理, 對(duì)減少企業(yè)資金占?jí)? 創(chuàng)造良好的企業(yè)內(nèi)部經(jīng)營(yíng)管理環(huán)境都是十分重要的。
關(guān)鍵詞 往來(lái)賬款 應(yīng)收賬款 應(yīng)付賬款
Abstract
The intercourse credit is the enterprise occurs receivable in the economic work activity, deals with, collects, the temporary payment temporarily, is the enterprise assets, a debt constituent. Along with market economy development, social competition aggravating, enterprise to expand the market share, more and more utilizes the commercial credit to carry on the promotion. However, the market credit crunch causes the enterprise to fall behind the phenomenon to be getting more and more serious mutually, causes enterprise's intercourse credit to increase. Furthermore, because in the business finance and management and operation's reason, many do not belong to intercourse credit other economical contents, also manifests in the intercourse credit, in some enterprise's intercourse credit comprehensive, its result also creates the intercourse funds increase. Specially in some enterprises, the intercourse credit accounts for the proportion to be getting bigger and bigger, not only causes the business capital turnover to be difficult, moreover causes enterprise's accounting information distortion. Strengthens the enterprise intercourse credit the management, to reduces the business capital to occupy, creates the good enterprise internal operation management environment is very important.
key words Current Accounts Account receivable Account payable
目錄
摘要.......... I
Abstract II
第1章 企業(yè)概況 1
1.1企業(yè)簡(jiǎn)介 1
1.2選題背景 1
1.3研究現(xiàn)狀 1
第2章 企業(yè)往來(lái)賬款壞賬準(zhǔn)備計(jì)提方法選擇設(shè)計(jì) 3
2.1 計(jì)提方法的比較 3
2.2計(jì)提方法選擇的設(shè)計(jì) 5
第3章 企業(yè)往來(lái)賬款的核算設(shè)計(jì) 6
3.1會(huì)計(jì)科目的設(shè)計(jì)
3.2會(huì)計(jì)憑證的設(shè)計(jì)
3.3 會(huì)計(jì)處理的設(shè)計(jì)
3.3.1應(yīng)收款項(xiàng)的會(huì)計(jì)處理....................................
3.3.2應(yīng)付款項(xiàng)的會(huì)計(jì)處理....................................
第4章 企業(yè)往來(lái)賬款內(nèi)部控制制度設(shè)計(jì)
4.1職務(wù)分離控制制度設(shè)計(jì)
4.2對(duì)賬控制制度設(shè)計(jì)
4.3壞賬控制制度設(shè)計(jì) 29
4.4收款業(yè)務(wù)控制制度設(shè)計(jì)
4.5付款業(yè)務(wù)控制制度設(shè)計(jì)
結(jié)束語(yǔ) 錯(cuò)誤！未定義書(shū)簽。
致謝 23
參考文獻(xiàn) 24
附錄1
附錄2
往來(lái)賬款是企業(yè)在經(jīng)濟(jì)業(yè)務(wù)活動(dòng)中發(fā)生的應(yīng)收、應(yīng)付、暫收、暫付款, 是企業(yè)資產(chǎn)、負(fù)債的一個(gè)組成部分。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展, 社會(huì)競(jìng)爭(zhēng)的加劇, 企業(yè)為了擴(kuò)大市場(chǎng)占有率, 越來(lái)越多地運(yùn)用商業(yè)信用進(jìn)行促銷。然而, 市場(chǎng)的信用危機(jī)又使得企業(yè)間相互拖欠現(xiàn)象越來(lái)越嚴(yán)重, 造成企業(yè)的往來(lái)賬款增加。再者, 由于企業(yè)財(cái)務(wù)及經(jīng)營(yíng)管理上的原因, 許多不屬于往來(lái)賬款的其他經(jīng)濟(jì)內(nèi)容, 也體現(xiàn)在往來(lái)賬款中, 有些企業(yè)的往來(lái)賬款中包羅萬(wàn)象, 其結(jié)果也造成往來(lái)款的增加。特別是在一些企業(yè), 往來(lái)賬款所占比重越來(lái)越大, 不僅造成企業(yè)資金周轉(zhuǎn)困難, 而且使企業(yè)的會(huì)計(jì)信息失真。加強(qiáng)企業(yè)往來(lái)賬款的管理, 對(duì)減少企業(yè)資金占?jí)? 創(chuàng)造良好的企業(yè)內(nèi)部經(jīng)營(yíng)管理環(huán)境都是十分重要的。
關(guān)鍵詞 往來(lái)賬款 應(yīng)收賬款 應(yīng)付賬款
Abstract
The intercourse credit is the enterprise occurs receivable in the economic work activity, deals with, collects, the temporary payment temporarily, is the enterprise assets, a debt constituent. Along with market economy development, social competition aggravating, enterprise to expand the market share, more and more utilizes the commercial credit to carry on the promotion. However, the market credit crunch causes the enterprise to fall behind the phenomenon to be getting more and more serious mutually, causes enterprise's intercourse credit to increase. Furthermore, because in the business finance and management and operation's reason, many do not belong to intercourse credit other economical contents, also manifests in the intercourse credit, in some enterprise's intercourse credit comprehensive, its result also creates the intercourse funds increase. Specially in some enterprises, the intercourse credit accounts for the proportion to be getting bigger and bigger, not only causes the business capital turnover to be difficult, moreover causes enterprise's accounting information distortion. Strengthens the enterprise intercourse credit the management, to reduces the business capital to occupy, creates the good enterprise internal operation management environment is very important.
key words Current Accounts Account receivable Account payable
目錄
摘要.......... I
Abstract II
第1章 企業(yè)概況 1
1.1企業(yè)簡(jiǎn)介 1
1.2選題背景 1
1.3研究現(xiàn)狀 1
第2章 企業(yè)往來(lái)賬款壞賬準(zhǔn)備計(jì)提方法選擇設(shè)計(jì) 3
2.1 計(jì)提方法的比較 3
2.2計(jì)提方法選擇的設(shè)計(jì) 5
第3章 企業(yè)往來(lái)賬款的核算設(shè)計(jì) 6
3.1會(huì)計(jì)科目的設(shè)計(jì)
3.2會(huì)計(jì)憑證的設(shè)計(jì)
3.3 會(huì)計(jì)處理的設(shè)計(jì)
3.3.1應(yīng)收款項(xiàng)的會(huì)計(jì)處理....................................
3.3.2應(yīng)付款項(xiàng)的會(huì)計(jì)處理....................................
第4章 企業(yè)往來(lái)賬款內(nèi)部控制制度設(shè)計(jì)
4.1職務(wù)分離控制制度設(shè)計(jì)
4.2對(duì)賬控制制度設(shè)計(jì)
4.3壞賬控制制度設(shè)計(jì) 29
4.4收款業(yè)務(wù)控制制度設(shè)計(jì)
4.5付款業(yè)務(wù)控制制度設(shè)計(jì)
結(jié)束語(yǔ) 錯(cuò)誤！未定義書(shū)簽。
致謝 23
參考文獻(xiàn) 24
附錄1
附錄2
