摘要
資產(chǎn)是企業(yè)核算的重要會(huì)計(jì)要素之一，其質(zhì)量的優(yōu)劣高低直接影響和制約著企業(yè)的生存和發(fā)展，資產(chǎn)包括貨幣資金、應(yīng)收款項(xiàng)、存貨、固定資產(chǎn)、無形資產(chǎn)等。本企業(yè)只有貨幣資金、應(yīng)收款項(xiàng)、存貨、固定資產(chǎn)。
設(shè)計(jì)分為四部分，第一部分主要介紹企業(yè)的自然概況和經(jīng)營(yíng)特點(diǎn)。第二部分是從企業(yè)的實(shí)際情況分析固定資產(chǎn)折舊方法的選擇，經(jīng)分析得出企業(yè)使用直線法更適合企業(yè)的實(shí)際情況。第三、四部分是企業(yè)資產(chǎn)核算制度設(shè)計(jì)和內(nèi)部控制制度設(shè)計(jì)。資產(chǎn)核算制度設(shè)計(jì)主要從貨幣資金，應(yīng)收賬款，存貨和固定資產(chǎn)四個(gè)方面進(jìn)行具體設(shè)計(jì)，內(nèi)部控制制度設(shè)計(jì)主要從貨幣資金、存貨和固定資產(chǎn)三方面進(jìn)行設(shè)計(jì)，為xxxx有限責(zé)任公司資產(chǎn)核算提供參考借鑒。
關(guān)鍵詞　資產(chǎn) 核算 內(nèi)部控制
Abstract
Assets are the important accounting elements enterprise accounting, one of the superiority of its quality directly influences and restricts the survival and development of enterprise assets, including monetary fund, accounts receivable, inventory, fixed assets, intangible assets, etc. The enterprise only monetary fund, accounts receivable, inventory, fixed assets.
The design divides into four parts, the first part mainly introduces enterprise's natural survey and the management characteristic. The second part is from enterprise's actual situation analysis fixed asset depreciation method choice, obtains the enterprise after the analysis to use the use straight line method more suitable enterprise's actual situation. The third part is the enterprise assets calculation system design and the internal control system design. The property calculation system design mainly from the monetary fund, the account receivable, stores goods with the fixed asset four aspects carries on the concrete design, the internal control system design mainly from the monetary fund, the goods in stock carries on the design with the fixed asset three aspects, is popular the Limited liability company property for the Inner Mongolian Longxing company Limited to provide the reference to use for reference.
Keywords 　assets　 account internal control
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