摘要

存貨不僅在營運資本中占很大比重，而且又是流動性較差的流動資產(chǎn)。存貨會計的設(shè)計首先是保證企業(yè)各種存貨的完整，其次是應(yīng)當使用各種存貨的儲備數(shù)量保持適中，即要防止因存貨過多導(dǎo)致資金擠壓，甚至遭受積存過久變質(zhì)的損失，又要避免因存貨不足而影響正常的商品銷售或產(chǎn)品生產(chǎn)。本文主要結(jié)合xx電子有限公司有關(guān)存貨的核算特點，對其存貨的核算及內(nèi)部控制制度進行了詳細的設(shè)計，完善存貨核算及控制制度對于加強管理保證存貨安全，促進存貨正常周轉(zhuǎn)，最大限度獲取商品銷售收入，降低商品銷售成本及銷售，管理費用具有重要意義。

關(guān)鍵詞：存貨；先進先出法；內(nèi)部控制
Abstract
Not only in the stock trading accounts for a significant proportion of capital and liquidity is poor liquidity. Inventory accounting is to ensure that the design of the first complete inventory of various enterprises, followed by the variety of inventory should be used to maintain moderate volume of reserves, that is, to prevent excessive inventory led to squeeze funds, and even suffered accumulated losses for too long eradicating corruption, but also Due to lack of inventory to avoid affecting the normal sales of goods or products. In this paper, the combination of Fourier Electronics Co., Ltd. related to the accounting of stock characteristics of its inventory accounting and internal control system carried out a detailed design, improve inventory control and accounting system to ensure that inventory management to strengthen security and promote the normal inventory turnover, the maximum access Commodity sales revenue and lower marketing costs and sales, management fees is of great significance.

Keywords: Inventory, FIFO, Internal Control

目錄
摘要 Ⅰ
ABSTRACT Ⅱ
第1章 企業(yè)概況 1
1.1企業(yè)自然情況 1
1.2企業(yè)生產(chǎn)經(jīng)營特點 2
第2章 XX電子存貨發(fā)出計價方法的選擇 3
2.1存貨發(fā)出計價方法的概述 3
2.1.1先進先出法 3
2.1.2加權(quán)平均法 3
2.1.3個別計價法 4
2.2 XX電子有限公司選擇的方法 4
第3章 XX電子存貨核算制度設(shè)計 5
3.1存貨科目的設(shè)計 5
3.2存貨憑證設(shè)計 7
3.2.1原始憑證的設(shè)計 8
3.2.2記帳憑證的設(shè)計 11
3.3存貨賬簿的設(shè)計 12
3.3.1存貨賬簿的設(shè)計原則 12
3.3.2明細分類賬簿的設(shè)計 13
3.3.3總分類賬簿的設(shè)計 14
3.4 賬務(wù)處理核算的設(shè)計 14
3.4.1存貨的取得核算的設(shè)計 14
3.4.2存貨的發(fā)出核算的設(shè)計 17
第4章 XX電子存貨內(nèi)部控制制度設(shè)計 18
4.1 存貨計價制度設(shè)計 18
4.2 存貨的購入制度設(shè)計 19
4.3 存貨的存儲制度設(shè)計 21

4.4存貨的發(fā)出制度設(shè)計 22
結(jié)束語 24
致謝 25
參考文獻 26
附錄1
附錄2