摘要

存貨是企業(yè)流動(dòng)資產(chǎn)中最重要的組成部分之一，所以存貨的確認(rèn)與核算很重要。零售業(yè)的存貨大部分是其經(jīng)營(yíng)銷售的商品，組織商品流轉(zhuǎn)是零售業(yè)的主要經(jīng)營(yíng)活動(dòng)?？茖W(xué)的進(jìn)行商品流轉(zhuǎn)的核算，對(duì)零售企業(yè)的經(jīng)營(yíng)管理具有重大的意義。本文根據(jù)新《企業(yè)會(huì)計(jì)準(zhǔn)則》，以大連xx酒店用品商行為設(shè)計(jì)對(duì)象，針對(duì)其存貨的購(gòu)進(jìn)、存儲(chǔ)、發(fā)出環(huán)節(jié)進(jìn)行觀察，研究，并在此基礎(chǔ)上為商行設(shè)計(jì)出適合自身的會(huì)計(jì)制度。制度設(shè)計(jì)主要包括：會(huì)計(jì)科目設(shè)計(jì)、原始憑證設(shè)計(jì)、內(nèi)部控制制度設(shè)計(jì)及存貨相關(guān)的賬務(wù)處理。

關(guān)鍵詞 存貨 核算制度 內(nèi)部控制制度

Abstract

Inventory is one of most important part of the stock in the enterprise liquid assets, so the inventory confirmation and accounting play an important role. Inventory of retail sales is the main goods they sale, and organizing the goods of circulation is the main operational activities. Business accounting in the circulation of commodities is significant to retail sales management. According to the new enterprise accounting criterion, Business behavior Dalian Guoyun hotel commodities as a design object, its stock purchase, storage, and the sending out link are observed, researched, and on this basis the accounting system is designed in suitable way. System design mainly include: design of accounting subject, of the original evidences, of internal control system and inventory related accounting treatment.

Keywords inventory accounting system internal control system

目錄

摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1 企業(yè)自然概況 1
1.2 企業(yè)管理概況 1
第2章 存貨相關(guān)理論 3
2.1存貨的確認(rèn)和初始計(jì)量 3
2.2發(fā)出存貨的計(jì)價(jià)方法 4
2.3存貨盤存制度 6
第3章 XX商行存貨會(huì)計(jì)核算制度設(shè)計(jì) 8
3.1 會(huì)計(jì)科目設(shè)計(jì) 8
3.1.1會(huì)計(jì)科目設(shè)計(jì)的原則 8
3.1.2主要會(huì)計(jì)科目 9
3.2 會(huì)計(jì)憑證設(shè)計(jì) 15
3.2.1購(gòu)進(jìn)商品時(shí)的憑證設(shè)計(jì) 16
3.2.2儲(chǔ)存商品時(shí)的憑證設(shè)計(jì) 17
3.2.3發(fā)出商品時(shí)的憑證設(shè)計(jì) 18
3.3 賬務(wù)處理 19
3.3.1購(gòu)進(jìn)商品的賬務(wù)處理 19
3.3.2儲(chǔ)存商品的賬務(wù)處理 21
3.3.3發(fā)出商品的賬務(wù)處理 22
第4章 XX商行存貨內(nèi)部控制制度設(shè)計(jì) 24
4.1 存貨內(nèi)部控制制度設(shè)計(jì)原則 24
4.2 購(gòu)進(jìn)商品的內(nèi)部控制制度 25
4.3 儲(chǔ)存商品的內(nèi)部控制制度 26
4.4 發(fā)出商品的內(nèi)部控制制度 28
結(jié)束語(yǔ) 30
致謝 31
參考文獻(xiàn) 32
附錄1 34
附錄2 43