xx建筑安装工程公司会计制度设计 大摘要.doc
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xx建筑安装工程公司会计制度设计 大摘要,摘要目前，我国的会计准则不断变革，要求财务人员也应遵循新会计准则的规定为企业制定出适合企业发展的会计制度。建筑施工企业合理准确地对收入进行会计制度设计，是其实现企业经营目标的重要保证。通过在xx建筑安装工程公司的实习，了解公司的生产经营特点，对其收入核算进行了会计制度设计。设计分为三部分：第一部分介绍了公司概况，具体介...
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摘要
目前，我国的会计准则不断变革，要求财务人员也应遵循新会计准则的规定为企业制定出适合企业发展的会计制度。建筑施工企业合理准确地对收入进行会计制度设计，是其实现企业经营目标的重要保证。
通过在xx建筑安装工程公司的实习，了解公司的生产经营特点，对其收入核算进行了会计制度设计。设计分为三部分：第一部分介绍了公司概况，具体介绍了公司自然概况和生产经营特点；第二部分介绍收入确认方法，从公司会计核算的特点出发，参考收入的确认方法基本理论，结合公司实际对公司收入的确认进行了具体选择；第三部分从公司收入确认及其内部控制角度对收入会计制度进行了具体设计。以期为施工企业收入会计制度提供参考与借鉴。
关键词 收入 会计制度 设计
Abstract
At present, China's accounting standards continue to change, the requirements to be followed in the financial personnel of the provisions of the new accounting standards for enterprises to develop business development for the accounting system. Reasonable construction enterprise to carry out an accurate accounting of income designed to achieve important business objectives to ensure that.
Through construction and installation in Dongguan internship engineering company to understand the characteristics of the company's production and operation, accounting for its revenue accounting system design. Design is divided into three parts: the first part of the company's profile specific introduction and overview of the company's production and management of natural features; The second section describes methods of revenue recognition, from the company of the characteristics of accounting reference for recognition of revenue from basic theory, combined with the company's actual revenue for the company confirmed that a specific choice; The third part of the Company's revenue recognition and internal control in terms of revenue accounting system for the specific design. Construction enterprises with a view to revenue accounting systems to provide reference and learn from.
Key words revenue accounting system design
目前，我国的会计准则不断变革，要求财务人员也应遵循新会计准则的规定为企业制定出适合企业发展的会计制度。建筑施工企业合理准确地对收入进行会计制度设计，是其实现企业经营目标的重要保证。
通过在xx建筑安装工程公司的实习，了解公司的生产经营特点，对其收入核算进行了会计制度设计。设计分为三部分：第一部分介绍了公司概况，具体介绍了公司自然概况和生产经营特点；第二部分介绍收入确认方法，从公司会计核算的特点出发，参考收入的确认方法基本理论，结合公司实际对公司收入的确认进行了具体选择；第三部分从公司收入确认及其内部控制角度对收入会计制度进行了具体设计。以期为施工企业收入会计制度提供参考与借鉴。
关键词 收入 会计制度 设计
Abstract
At present, China's accounting standards continue to change, the requirements to be followed in the financial personnel of the provisions of the new accounting standards for enterprises to develop business development for the accounting system. Reasonable construction enterprise to carry out an accurate accounting of income designed to achieve important business objectives to ensure that.
Through construction and installation in Dongguan internship engineering company to understand the characteristics of the company's production and operation, accounting for its revenue accounting system design. Design is divided into three parts: the first part of the company's profile specific introduction and overview of the company's production and management of natural features; The second section describes methods of revenue recognition, from the company of the characteristics of accounting reference for recognition of revenue from basic theory, combined with the company's actual revenue for the company confirmed that a specific choice; The third part of the Company's revenue recognition and internal control in terms of revenue accounting system for the specific design. Construction enterprises with a view to revenue accounting systems to provide reference and learn from.
Key words revenue accounting system design
