摘要
利潤(rùn)核算是企業(yè)勞動(dòng)者為社會(huì)勞動(dòng)所創(chuàng)造的價(jià)值，它構(gòu)成企業(yè)的純收入，也叫做剩余產(chǎn)品的價(jià)值，是擴(kuò)大社會(huì)主義再生產(chǎn)和提高人民物質(zhì)文化生活水平所需資金的主要來(lái)源。針對(duì)黑龍江清河泉生物質(zhì)能源熱電有限公司的利潤(rùn)核算問(wèn)題，簡(jiǎn)述了本設(shè)計(jì)的選題背景及企業(yè)的現(xiàn)狀和自然情況，并且概括了國(guó)內(nèi)外的研究狀況。在利潤(rùn)的核算方法上分別從企業(yè)收入和費(fèi)用的確認(rèn)標(biāo)準(zhǔn)、計(jì)量方法、分別記錄等各種方法進(jìn)行核算的。在企業(yè)的會(huì)計(jì)科目設(shè)計(jì)上分別從收入、費(fèi)用、利潤(rùn)三方面進(jìn)行設(shè)計(jì)的。對(duì)企業(yè)的內(nèi)部控制制度做了具體的規(guī)定，企業(yè)的收入內(nèi)部控制方法設(shè)計(jì)、費(fèi)用的內(nèi)部控制制度設(shè)計(jì)、最后就是企業(yè)的利潤(rùn)內(nèi)部控制制度設(shè)計(jì)、這樣做方便企業(yè)的內(nèi)部管理。

關(guān)鍵詞 利潤(rùn)核算 收入 費(fèi)用

Abstract
Accounting profit is the worker for the social value created by labor, which constitutes the corporate net income, also known as the value of the remaining products, the expansion of socialist production and improve people's material and cultural living standards of the main source of the funds required. Stephen for the Heilongjiang River Cogeneration Co., Ltd. biomass accounting profit, on the subjects of the design background and the status and nature of enterprises, as well as a summary of the research situation at home and abroad. In the method of accounting profits from the business income and expenses recognized standards, measurement methods, respectively, records and other accounting methods. Accounting courses in design from the income, expenses, profit for the design of three. The enterprise's internal control system to do the specific provisions of the income of enterprise internal control design, the cost of the internal control system design, the final profits of enterprise internal control system design, to do so to facilitate the internal management of enterprises.

Key words costaccounting profits income























目錄
摘要..............................................................
Abstract..........................................................
第一章 企業(yè)概況
1.1企業(yè)的現(xiàn)狀及自然情況.........................................
1.選題背景.......................................................
第二章 收入的內(nèi)部控制制度設(shè)計(jì)
2.1收入的內(nèi)部控制方法設(shè)計(jì).......................................
2.1.1適當(dāng)?shù)穆氊?zé)分離 ........................................
2.1.2正確的授權(quán)審批.........................................
2.1.3完備的憑證和記錄.......................................
2.1.4憑證的預(yù)先編號(hào).........................................
2.1.5定期寄送對(duì)賬單.........................................
2.1.6內(nèi)部核查程.............................................
2.2 收入業(yè)務(wù)核算方法設(shè)計(jì)
2.2.1收入的確認(rèn)標(biāo)準(zhǔn)........................................
2.2.2收入的計(jì)量方法........................................
2.2.3收入的分別記錄........................................
2.3收入的會(huì)計(jì)科目設(shè)計(jì)..........................................
2.4收入的賬務(wù)處理設(shè)計(jì)..........................................
第三章 費(fèi)用的內(nèi)部控制制度設(shè)計(jì)
3.1費(fèi)用的內(nèi)部控制方法設(shè)計(jì)
3.1.1界定費(fèi)用開(kāi)支范圍和標(biāo)準(zhǔn)................................
3.1.2. 制定費(fèi)用預(yù)算.........................................
3.1.3正確的授權(quán)審批........................................
3.1.4預(yù)算執(zhí)行情況檢查與獎(jiǎng)懲制度............................
3.1.5內(nèi)部核查程序..........................................
3.2費(fèi)用的業(yè)務(wù)核算方法設(shè)計(jì)
3.2.1費(fèi)用的確認(rèn)標(biāo)準(zhǔn)........................................
3.2.2費(fèi)用的計(jì)量方法........................................
3.2.3費(fèi)用的分別記錄........................................
3.3費(fèi)用的會(huì)計(jì)科目設(shè)計(jì)..........................................
3.4費(fèi)用的賬務(wù)處理設(shè)計(jì)..........................................
第四章 利潤(rùn)的內(nèi)部控制制度設(shè)計(jì)
4.1利潤(rùn)的會(huì)計(jì)科目設(shè)計(jì)..........................................
4.2利潤(rùn)的賬務(wù)處理設(shè)計(jì)..........................................
結(jié)束語(yǔ)............................................................
致謝..............................................................
參考文獻(xiàn)..........................................................
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