xx生物质能源热电有限公司的利润核算问题分析毕业论文.doc

摘要
利润核算是企业劳动者为社会劳动所创造的价值，它构成企业的纯收入，也叫做剩余产品的价值，是扩大社会主义再生产和提高人民物质文化生活水平所需资金的主要来源。针对黑龙江xx生物质能源热电有限公司的利润核算问题，简述了本设计的选题背景及企业的现状和自然情况，并且概括了国内外的研究状况。在利润的核算方法上分别从企业收入和费用的确认标准、计量方法、分别记录等各种方法进行核算的。在企业的会计科目设计上分别从收入、费用、利润三方面进行设计的。对企业的内部控制制度做了具体的规定，企业的收入内部控制方法设计、费用的内部控制制度设计、最后就是企业的利润内部控制制度设计、这样做方便企业的内部管理。

关键词 利润核算 收入 费用

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


目录
摘要..............................................................
Abstract..........................................................
第一章 企业概况
1.1企业的现状及自然情况.......................................
1.2企业的业务范围.............................................
1.3选题背景...................................................
第二章 xx企业利润核算制度设计
2.1企业的科目设计...............................................
2.2 企业的账务处理程序.........................................
2.3收入核算方法设计...........................................
2.3.1收入的确认标准..........................................
2.3.2收入的计量方法..........................................
2.3.3收入的分别记录..........................................
2.4费用核算方法设计...........................................
2.4.1费用的确认标准..........................................
2.4.2费用的计量方法...........................................
2.4.3费用的分别记录...........................................
2.5利润的核算方法设计.........................................
第三章 xx企业内部控制制度设计
3.1收入的内部控制制度设计.....................................
3.2费用的内部控制制度设计.....................................
致谢..............................................................
参考文献..........................................................
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