(会计论文定稿.docVIP

经济系2010届毕业设计 题目：大华内燃机配件股份有限责任公司 会计核算总结 作者姓名 王瑞 专 业 会计电算化 班 级 1 班 学 号 20076011054 指导教师 2009 年 12 月 16 日 会计核算总结大纲 选题背景及意义： 随着我国经济的发展，社会对会计工作的要求越来越高，对会计人员各方面的素质要求也越来越严格，这就要求会计人员能够适时地提高各方面素质适应现代社会的发展，增强自身竞争力。会计作为应用性很强的一门学科、一项重要的经济管理工作，是加强经济管理，提高经济效益的重要手段，为了连续、系统、全面地反映企业、单位的经济活动，为经济管理活动提供及时有效的会计信息，也为了合理、科学地组织会计核算工作，除了要及时正确地填制会计凭证、登记帐簿和编制会计报表以外，企业、单位还必须根据自己的实际情况，确定相应地会计核算程序，使会计凭证的填制，簿的登记，会计报表的编制能够有机的结合起来，即设计本单位的帐务处理程序ABSTRACT Yongchang City Dahua Combustion Engine Parts stock limited liability company, is a product of operating the piston ring and piston-based limited liability company, in my capacity as the companys December 2008 data, for example, according to accounts subject summary table handler to carry out the establish accounts, and its daily economic operations in the accounts, vouchers through the fill in the registration journal, ledger and general ledger, the operations on a complete accounting, and in the final preparation of financial statements of the month. Through this comprehensive accounting of accounting, which enabled me to production-oriented enterprises accounting for the whole process of a more systematic and complete understanding of what they have learned of the accounting profession, theory and practical method of mastery, I have made some gains, through this paper, accounting process was summarized and analyzed its own problems, that it should pay attention to in order to share with you all. key words:Subject Summary Accounts processes Material cost difference Integrated accounting 目 录 一、企业简介………………………………………………………………………………1 （一）………………………………………………………………………2 （四）产品生产工艺流程……………………………………………………………………2 （五）企业生产与核算定额…………………………………………………………………2 （六）企业内部会计制度……………………………………………………………………2 二、典型经济业务分析……………………………………………………………………5 （一）材料入库业务…………………………………………………………………………5 （二）车间领料业务……………………………………………………………………5 （三）低值易耗品的相关业务………………………………………………………………6 （四）自制半