摘 要
往來業(yè)務(wù)主要包括應(yīng)收和預(yù)付業(yè)務(wù)以及應(yīng)付和預(yù)收業(yè)務(wù)。完善的往來業(yè)務(wù)會計(jì)制度不僅能大力提高企業(yè)的生產(chǎn)經(jīng)營管理、節(jié)約企業(yè)的成本、而且能從長遠(yuǎn)上實(shí)現(xiàn)企業(yè)的戰(zhàn)略目標(biāo)。加強(qiáng)往來業(yè)務(wù)的管理會防止企業(yè)被卷入失敗的漩渦。設(shè)計(jì)從壞賬核算方法的選擇，往來業(yè)務(wù)內(nèi)部控制，往來業(yè)務(wù)的核算等方面對xx省高壓開關(guān)廠進(jìn)行了合理的規(guī)劃，在國家會計(jì)制度和會計(jì)準(zhǔn)則的指導(dǎo)下建立起適合于xx省高壓開關(guān)廠實(shí)際情況的健全的往來業(yè)務(wù)核算及控制制度。從而對實(shí)現(xiàn)xx省高壓開關(guān)廠資金開支的合理、合法和資金回收的安全可靠，進(jìn)一步規(guī)范銷售，減少經(jīng)營風(fēng)險(xiǎn)，保證公司的財(cái)產(chǎn)安全，最大限度在減少壞賬，規(guī)范xx省高壓開關(guān)廠往來業(yè)務(wù)的內(nèi)部控制有著極為重要的意義。

【關(guān)鍵字】 往來業(yè)務(wù)內(nèi)部控制 往來業(yè)務(wù)核算 應(yīng)收賬款


Abstract
Between major accounts, including accounts receivable and prepaid business and to cope with and receive business. Better business contacts with the accounting system not only can greatly enhance the enterprise's production and operation management, the cost savings enterprises, from the long-term realization of their strategic goals. Design of bad debts from the choice of accounting methods, business contacts internal control, the accounting transactions, and other aspects of Heilongjiang high-pressure sacsc for a reasonable planning, in the state accounting system and accounting guidelines established under the guidance suitable for the actual situation of a sound accounting system. So as to attain a reasonable monetary expenditure, legal and monetary recovery of the safe and reliable, and further regulate the sale, reduce operating risk, and ensure the property and the reduction of bad debt. Heilongjiang high-pressure sacsc from the internal control business has a very important significance.

Key words internal control of contacts accounting transactions
accounts receivable


目 錄
摘要 I
Abstract II

第1章 xx省高壓開關(guān)廠概況 1
1.1 xx省高壓開關(guān)廠自然情況 1
1.2 xx省高壓開關(guān)廠經(jīng)營管理情況 1
第2章 xx省高壓開關(guān)廠壞賬準(zhǔn)備計(jì)提方法的選擇 5
2.1 各種壞賬準(zhǔn)備計(jì)提方法比較 5
2.1.1 余額百分比法 5
2.1.2 賬齡分析法 6
2.1.3 銷貨百分比法 7
2.2 xx省高壓開關(guān)廠選擇的壞賬準(zhǔn)備計(jì)提方法 8
第3章 xx省高壓開關(guān)廠往來業(yè)務(wù)核算制度設(shè)計(jì) 9
3.1 設(shè)計(jì)的目的、原則 9
3.1.1 設(shè)計(jì)目的 9
3.1.2 設(shè)計(jì)原則 9
3.2 會計(jì)科目設(shè)計(jì) 11
3.3 會計(jì)憑證設(shè)計(jì) 14
3.4 往來業(yè)務(wù)核算 16
3.4.1 應(yīng)收賬款核算設(shè)計(jì) 17
3.4.2 預(yù)付賬款核算設(shè)計(jì) 17
3.4.3 應(yīng)付賬款核算設(shè)計(jì) 17
3.4.4 預(yù)收賬款核算設(shè)計(jì) 19
第4章 xx高壓開工廠往來業(yè)務(wù)內(nèi)部控制制度 21
4.1 流程設(shè)計(jì) 21
4.2 應(yīng)收及預(yù)付業(yè)務(wù)內(nèi)控控制制度設(shè)計(jì) 23
4.2.1 應(yīng)收業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 24
4.2.2 預(yù)付業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 25
4.3 應(yīng)付及預(yù)收業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 26
4.3.1 應(yīng)付業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 27
4.3.2 預(yù)收業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 28

結(jié)束語 29
致謝 30
參考文獻(xiàn) 31