摘要
利潤核算是企業(yè)勞動者為社會勞動所創(chuàng)造的價值，它構(gòu)成企業(yè)的純收入，也叫做剩余產(chǎn)品的價值，是擴大社會主義再生產(chǎn)和提高人民物質(zhì)文化生活水平所需資金的主要來源。針對黑龍江清河泉生物質(zhì)能源熱電有限公司的利潤核算問題，簡述了本設(shè)計的選題背景及企業(yè)的現(xiàn)狀和自然情況，并且概括了國內(nèi)外的研究狀況。在利潤的核算方法上分別從企業(yè)收入和費用的確認(rèn)標(biāo)準(zhǔn)、計量方法、分別記錄等各種方法進行核算的。在企業(yè)的會計科目設(shè)計上分別從收入、費用、利潤三方面進行設(shè)計的。對企業(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、費用的內(nèi)部控制制度設(shè)計、最后就是企業(yè)的利潤內(nèi)部控制制度設(shè)計、這樣做方便企業(yè)的內(nèi)部管理。

關(guān)鍵詞 利潤核算 收入 費用

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
2.1收入的內(nèi)部控制方法設(shè)計.......................................
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.........................................
2.1.5定期寄送對賬單.........................................
2.1.6內(nèi)部核查程.............................................
2.2 收入業(yè)務(wù)核算方法設(shè)計
2.2.1收入的確認(rèn)標(biāo)準(zhǔn)........................................
2.2.2收入的計量方法........................................
2.2.3收入的分別記錄........................................
2.3收入的會計科目設(shè)計..........................................
2.4收入的賬務(wù)處理設(shè)計..........................................
第三章 費用的內(nèi)部控制制度設(shè)計
3.1費用的內(nèi)部控制方法設(shè)計
3.1.1界定費用開支范圍和標(biāo)準(zhǔn)................................
3.1.2. 制定費用預(yù)算.........................................
3.1.3正確的授權(quán)審批........................................
3.1.4預(yù)算執(zhí)行情況檢查與獎懲制度............................
3.1.5內(nèi)部核查程序..........................................
3.2費用的業(yè)務(wù)核算方法設(shè)計
3.2.1費用的確認(rèn)標(biāo)準(zhǔn)........................................
3.2.2費用的計量方法........................................
3.2.3費用的分別記錄........................................
3.3費用的會計科目設(shè)計..........................................
3.4費用的賬務(wù)處理設(shè)計..........................................
第四章 利潤的內(nèi)部控制制度設(shè)計
4.1利潤的會計科目設(shè)計..........................................
4.2利潤的賬務(wù)處理設(shè)計..........................................
結(jié)束語............................................................
致謝..............................................................
參考文獻..........................................................
附錄1
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