摘要
利潤核算是企業(yè)勞動者為社會勞動所創(chuàng)造的價值，它構成企業(yè)的純收入，也叫做剩余產(chǎn)品的價值，是擴大社會主義再生產(chǎn)和提高人民物質文化生活水平所需資金的主要來源。針對黑龍江xx生物質能源熱電有限公司的利潤核算問題，簡述了本設計的選題背景及企業(yè)的現(xiàn)狀和自然情況，并且概括了國內外的研究狀況。在利潤的核算方法上分別從企業(yè)收入和費用的確認標準、計量方法、分別記錄等各種方法進行核算的。在企業(yè)的會計科目設計上分別從收入、費用、利潤三方面進行設計的。對企業(yè)的內部控制制度做了具體的規(guī)定，企業(yè)的收入內部控制方法設計、費用的內部控制制度設計、最后就是企業(yè)的利潤內部控制制度設計、這樣做方便企業(yè)的內部管理。

關鍵詞 利潤核算 收入 費用

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

目錄
摘要................................................................ 1
Abstract............................................................ 2

第1 章企業(yè)概況..................................................... 4
1.1企業(yè)的現(xiàn)狀及自然狀況…..........................................................……. 4
1.2企業(yè)的業(yè)務范圍 4
1.3選題背景 5
第2 章 xx企業(yè)利潤核算制度設計 6
2.1企業(yè)的科目設計..................................................... 6
2.2 企業(yè)的賬務處理設計… 7
2.3收入賬務處理設計....................................... .... 13
2.3.1企業(yè)銷售大米收入的處理設計............................ 13
2.3.2企業(yè)供熱供電處理設計 13
2.3.4企業(yè)營業(yè)外收入和補貼收入確認設計 14
2.3.4企業(yè)的收入記錄設計 14
2.4費用的賬務處理設計.. 15
2.4.1企業(yè)機器設備維修折舊費用設計 15
2.4.2企業(yè)成本費用確認設計 15
2.4.3企業(yè)費用的記錄設計 16
2.5利潤的核算方法設計..………………………………………………..…… 16
第3 章 xx企業(yè)的內部控制制度設計............................... 18
3.1企業(yè)的崗位責任設置設計...................................... 18
3.2企業(yè)電算化運用的內部控制設計................................ 19
3.3企業(yè)的獎懲制度設計.......................................... 20
3.4企業(yè)的費用管理制度設計...................................... 21
3.5企業(yè)的固定資產(chǎn)的管理制度設計................................ 22
3.6企業(yè)的應收賬款監(jiān)控制度設計.................................. 24
結束語............................................................. 26
致謝............................................................... 27
參考文獻........................................................... 28
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