摘 要
會(huì)計(jì)核算制度是企業(yè)財(cái)務(wù)處理所運(yùn)用的重要依據(jù)，對(duì)企業(yè)的經(jīng)營(yíng)發(fā)展有重要作用。哈爾濱xx物業(yè)供熱有限公司成立于2008年，是主要為熱力生產(chǎn)及供應(yīng)經(jīng)營(yíng)項(xiàng)目的物業(yè)供熱公司。本設(shè)計(jì)針對(duì)xx物業(yè)供熱公司的財(cái)務(wù)會(huì)計(jì)核算現(xiàn)狀，以及會(huì)計(jì)核算工作中所遇到的一些問(wèn)題，通過(guò)對(duì)基本會(huì)計(jì)科目，原始憑證等，以及企業(yè)各項(xiàng)具體經(jīng)濟(jì)業(yè)務(wù)賬務(wù)處理的設(shè)計(jì)，使企業(yè)財(cái)務(wù)會(huì)計(jì)核算工作更加全面，更加具體，以期改善xx公司經(jīng)營(yíng)管理，提高經(jīng)濟(jì)效益，最終實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)，完善會(huì)計(jì)核算制度。

【關(guān)鍵詞】會(huì)計(jì)核算 制度設(shè)計(jì) 核算制度











Abstract

The accounting system is the enterprise financial treatment used to an important basis for the management of the enterprise development to have the important role. Harbin ZongBang property heating Co., LTD. Was established in 2008, is mainly for the production and supply management project thermal property heating company. This design for ZongBang property heating the finance and accounting of the company accounting the status quo, and accounting work with some problems, and through the basic accounting subjects, the original documents, and the specific economic business enterprise accounting treatment of the design, make enterprise financial and accounting work more comprehensive, more specific, so as to improve ZongBang company management, to improve the economic benefit and finally realize the management goal, perfecting the accounting system.

Key words accounting System Design system Accounting













目 錄
摘 要 I
Abstract II

第1章 xx物業(yè)供熱公司的基本概況 1
1.1xx物業(yè)供熱公司的自然經(jīng)濟(jì)狀況介紹 1
1.2xx物業(yè)供熱公司的生產(chǎn)經(jīng)營(yíng)情況介紹 1
1.3xx物業(yè)供熱公司的經(jīng)濟(jì)業(yè)務(wù)介紹 2
1.4xx物業(yè)供熱公司的財(cái)務(wù)狀況介紹 3
1.4.1公司資金狀況 3
1.4.2xx物業(yè)供熱公司的會(huì)計(jì)核算方法 3
第2章 xx物業(yè)供熱公司會(huì)計(jì)核算制度設(shè)計(jì)的必要性 5
2.1xx物業(yè)供熱公司現(xiàn)行會(huì)計(jì)體制存在的問(wèn)題 5
2.2解決xx物業(yè)供熱公司現(xiàn)有會(huì)計(jì)制度問(wèn)題的方法 6
2.2.1分期、分步驟進(jìn)行財(cái)務(wù)成果核算的辦法 6
2.2.2對(duì)鍋爐設(shè)備的更新、改造、大修理費(fèi)用支出的處理辦法 7
2.2.3采取彌補(bǔ)以前年度虧損或轉(zhuǎn)增以前年度盈余的辦法 7
第3章 xx物業(yè)供熱公司會(huì)計(jì)核算制度設(shè)計(jì) 8
3.1xx物業(yè)供熱公司賬務(wù)處理程序設(shè)計(jì) 8
3.1.1xx物業(yè)供熱公司會(huì)計(jì)賬務(wù)核算流程設(shè)計(jì) 8
3.2xx物業(yè)供熱公司會(huì)計(jì)核算基礎(chǔ)工作設(shè)計(jì) 9
3.2.1具體會(huì)計(jì)科目設(shè)置 9
3.2.2 原始憑證設(shè)計(jì) 12
3.2.3記賬憑證設(shè)計(jì) 15
3.2.4 會(huì)計(jì)賬簿設(shè)計(jì) 16
3.2.5 會(huì)計(jì)報(bào)表設(shè)計(jì) 18
3.3xx物業(yè)供熱公司具體經(jīng)濟(jì)業(yè)務(wù)賬務(wù)處理設(shè)計(jì) 24
3.3.1xx物業(yè)供熱公司貨幣資金賬務(wù)處理設(shè)計(jì) 24
3.3.2xx物業(yè)供熱公司存貨賬務(wù)處理設(shè)計(jì) 26
3.3.3xx物業(yè)供熱公司固定資產(chǎn)賬務(wù)處理設(shè)計(jì) 26
3.3.4xx物業(yè)供熱公司職工薪酬賬務(wù)處理設(shè)計(jì) 27
3.3.5xx物業(yè)供熱公司負(fù)債賬務(wù)處理設(shè)計(jì) 28
3.3.6xx物業(yè)供熱公司生產(chǎn)銷售費(fèi)用賬務(wù)處理設(shè)計(jì) 32
3.3.7xx物業(yè)供熱公司收入賬務(wù)處理設(shè)計(jì) 34
3.3.8xx物業(yè)供熱公司采購(gòu)成本賬務(wù)處理設(shè)計(jì) 34
3.3.9xx物業(yè)供熱公司期末業(yè)務(wù)賬務(wù)處理設(shè)計(jì) 35
結(jié)束語(yǔ) 41
致謝 42
參考文獻(xiàn) 43