企业往来账款内部控制制度设计毕业论文.doc
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企业往来账款内部控制制度设计毕业论文,摘要往来账款是企业在经济业务活动中发生的应收、应付、暂收、暂付款, 是企业资产、负债的一个组成部分。随着市场经济的发展, 社会竞争的加剧, 企业为了扩大市场占有率, 越来越多地运用商业信用进行促销。然而, 市场的信用危机又使得企业间相互拖欠现象越来越严重, 造成企业的往来账款增加。再者, 由于企业财务及经营管理上的原因...
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摘要
往来账款是企业在经济业务活动中发生的应收、应付、暂收、暂付款, 是企业资产、负债的一个组成部分。随着市场经济的发展, 社会竞争的加剧, 企业为了扩大市场占有率, 越来越多地运用商业信用进行促销。然而, 市场的信用危机又使得企业间相互拖欠现象越来越严重, 造成企业的往来账款增加。再者, 由于企业财务及经营管理上的原因, 许多不属于往来账款的其他经济内容, 也体现在往来账款中, 有些企业的往来账款中包罗万象, 其结果也造成往来款的增加。特别是在一些企业, 往来账款所占比重越来越大, 不仅造成企业资金周转困难, 而且使企业的会计信息失真。加强企业往来账款的管理, 对减少企业资金占压, 创造良好的企业内部经营管理环境都是十分重要的。
关键词 往来账款 应收账款 应付账款
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
目录
摘要.......... I
Abstract II
第1章 企业概况 1
1.1企业简介 1
1.2选题背景 1
1.3研究现状 1
第2章 企业往来账款坏账准备计提方法选择设计 3
2.1 计提方法的比较 3
2.2计提方法选择的设计 5
第3章 企业往来账款的核算设计 6
3.1会计科目的设计
3.2会计凭证的设计
3.3 会计处理的设计
3.3.1应收款项的会计处理....................................
3.3.2应付款项的会计处理....................................
第4章 企业往来账款内部控制制度设计
4.1职务分离控制制度设计
4.2对账控制制度设计
4.3坏账控制制度设计 29
4.4收款业务控制制度设计
4.5付款业务控制制度设计
结束语 错误！未定义书签。
致谢 23
参考文献 24
附录1
附录2
往来账款是企业在经济业务活动中发生的应收、应付、暂收、暂付款, 是企业资产、负债的一个组成部分。随着市场经济的发展, 社会竞争的加剧, 企业为了扩大市场占有率, 越来越多地运用商业信用进行促销。然而, 市场的信用危机又使得企业间相互拖欠现象越来越严重, 造成企业的往来账款增加。再者, 由于企业财务及经营管理上的原因, 许多不属于往来账款的其他经济内容, 也体现在往来账款中, 有些企业的往来账款中包罗万象, 其结果也造成往来款的增加。特别是在一些企业, 往来账款所占比重越来越大, 不仅造成企业资金周转困难, 而且使企业的会计信息失真。加强企业往来账款的管理, 对减少企业资金占压, 创造良好的企业内部经营管理环境都是十分重要的。
关键词 往来账款 应收账款 应付账款
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
目录
摘要.......... I
Abstract II
第1章 企业概况 1
1.1企业简介 1
1.2选题背景 1
1.3研究现状 1
第2章 企业往来账款坏账准备计提方法选择设计 3
2.1 计提方法的比较 3
2.2计提方法选择的设计 5
第3章 企业往来账款的核算设计 6
3.1会计科目的设计
3.2会计凭证的设计
3.3 会计处理的设计
3.3.1应收款项的会计处理....................................
3.3.2应付款项的会计处理....................................
第4章 企业往来账款内部控制制度设计
4.1职务分离控制制度设计
4.2对账控制制度设计
4.3坏账控制制度设计 29
4.4收款业务控制制度设计
4.5付款业务控制制度设计
结束语 错误！未定义书签。
致谢 23
参考文献 24
附录1
附录2
