畢業(yè)設(shè)計(jì)，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，22700字左右。介紹：
摘 要
存貨是一項(xiàng)重要的流動(dòng)資產(chǎn)，它的管理、控制情況如何，直接關(guān)系到企業(yè)的資金占用水平以及資產(chǎn)運(yùn)作效率。實(shí)施正確的存貨管理辦法，通過降低企業(yè)的平均資金占用水平，提高存貨的流轉(zhuǎn)速度和總資產(chǎn)周轉(zhuǎn)率，最終提高企業(yè)的經(jīng)濟(jì)效益。存貨計(jì)價(jià)方法的選擇是制定企業(yè)會(huì)計(jì)政策的一項(xiàng)重要內(nèi)容，選擇不同的存貨計(jì)價(jià)方法將會(huì)導(dǎo)致不同的報(bào)告利潤(rùn)和存貨估價(jià)，并對(duì)企業(yè)的稅收負(fù)擔(dān)、現(xiàn)金流量產(chǎn)生影響。
本設(shè)計(jì)介紹了企業(yè)的自然概況和經(jīng)濟(jì)管理概況，通過對(duì)存貨計(jì)價(jià)方法的論證，選擇出了適合xx高科大豆食品有限責(zé)任公司的存貨計(jì)價(jià)方法。對(duì)存貨核算制度的設(shè)計(jì)包括會(huì)計(jì)科目、會(huì)計(jì)憑證、會(huì)計(jì)賬簿、會(huì)計(jì)報(bào)表和存貨賬務(wù)處理的設(shè)計(jì)。最后介紹了公司存貨內(nèi)部控制制度設(shè)計(jì)包括職權(quán)分離控制制度設(shè)計(jì)、授權(quán)審批控制制度設(shè)計(jì)和存貨記錄控制制度設(shè)計(jì)。

【關(guān)鍵詞】 存貨 先進(jìn)先出 會(huì)計(jì)科目 控制制度
Abstract

Inventory is an important current assets and its management, profit the situation, directly related to enterprise's capital takes up level and assets operation efficiency. Implementing correct inventory management way, by reducing the average nbre level enterprise, improve the flow speed and stock total asset turnover, eventually improve the economic benefit of enterprise. Inventory valuation method of accounting policy choice is to develop an important business content, choose a different method of inventory valuation reports will lead to different profits and inventory valuation, and corporate tax burden, the cash flow impact. Get stock inventory valuation, including valuation, valuation of inventories and the ending inventory valuation.
Introduced the design of natural conditions and economic enterprises in profile management, through demonstration of stock valuation methods choosing the suitable for HaGaoKe soybean food limited liability company inventory valuation methods. The design of inventory accounting system including accounting subject, accounting vouchers, account books, accounting statements and inventory accounting treatment of design. At last, the paper introduces the company inventory internal control system design including powers separation control system design, authorized examining and approving control system design and inventory records control system design.

Keywords inventory first in first out accounting subject control system
目 錄
摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1自然概況 1
1.2經(jīng)濟(jì)管理概況 2
第2章 存貨計(jì)價(jià)方法的選擇論證 4
2.1存貨計(jì)價(jià)方法的概述 4
2.1.1存貨取得時(shí)的核算方法 4
2.1.2存貨發(fā)出時(shí)的計(jì)價(jià)方法 5
2.2xx高科存貨計(jì)價(jià)方法的選擇 6
第3章 xx高科有限責(zé)任公司存貨核算制度設(shè)計(jì) 8
3.1會(huì)計(jì)科目設(shè)計(jì) 8
3.1.1科目編碼設(shè)計(jì) 8
3.1.2科目核算范圍設(shè)計(jì) 9
3.2會(huì)計(jì)憑證設(shè)計(jì) 11
3.2.1原始憑證設(shè)計(jì) 12
3.2.2記賬憑證設(shè)計(jì) 15
3.3會(huì)計(jì)賬簿設(shè)計(jì) 16
3.3.1總賬設(shè)計(jì) 16
3.3.2明細(xì)賬設(shè)計(jì) 17
3.4會(huì)計(jì)報(bào)表設(shè)計(jì) 18
3.5存貨賬務(wù)處理設(shè)計(jì) 20
3.5.1存貨取得的核算設(shè)計(jì) 20
3.5.2存貨發(fā)出的核算設(shè)計(jì) 21
3.5.3存貨期末核算的設(shè)計(jì) 22
3.5.4存貨盤虧盤盈的核算設(shè)計(jì) 23
第4章 xx高科存貨內(nèi)部控制制度設(shè)計(jì) 25
4.1公司存貨采購(gòu)業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 25
4.2公司存貨領(lǐng)用內(nèi)部控制制度設(shè)計(jì) 26
4.3公司存貨銷售內(nèi)部控制制度設(shè)計(jì) 28
4.4公司存貨保管與監(jiān)督檢查內(nèi)部控制制度設(shè)計(jì) 29

結(jié)束語(yǔ) 31
致謝 32
參考文獻(xiàn) 33