公司内部资金往来会计处理方法的研究.docVIP

公司内部资金往来会计处理方法的研究 摘 要 公司内部资金是用来满足企业的生存与发展需要的，在当代经济环境的趋势下，企业常常通过开设总分公司来完成特定的经营活动，为保证分公司的正常经营，总公司向分公司拨付特定的资金，分公司在获取利润后定期将其利润以及其他资金上交给总公司，由此，总分公司的资金往来越发频繁，从而产生内部资金往来。本文以企业内部资金日常往来会计、特殊会计、内部资金往来单据处理为主要研究对象，展开对公司内部资金往来的研究。日常资金往来主要是针对暂时性的借款、货物款、企业所得税、投资资金、上缴利润款、项目服务费等进行会计处理研究；特殊会计处理则主要是在日常资金往来处理的基础上对 其各账户之间往来所进行的研究。除此之外，本文还对“收支两条线”管理模式下内部资金往来的会计处理进行了系统的分析。 关键词：内部资金往来；公司；会计处理； Research on the accounting treatment method of internal funds Abstract Internal funds are used to meet the needs of the survival and development of enterprises, and in the contemporary trend of economic environment, companies often accomplished through the creation of a specific branch of the total business activities, in order to ensure the normal operation of the branch, the branch head funds to finance specific branch regularly and handed in its profits after corporate profits on other funds, thus, the total funds between branches more frequently, resulting in internal financial relationships. In this paper, the daily dealings within the enterprise fund accounting, special accounting, internal document processing financial transactions as the main object, expand the financial transactions of the companys internal research. Daily financial transactions is mainly for temporary borrowing, cargo models, corporate income tax, investment funds, paid profit models, project accounting treatment research service charges; special accounting treatment is mainly based on the daily processing of financial transactions Research carried out exchanges between their respective accounts. In addition, the paper also accounting treatment under expenditure between internal funds management model is analyzed system. Keywords:Internal funds；Company；Accounting treatment； 目录 摘要 I Abstract II 目录 1 1 绪论 1 1.1 研究背景 1 1.2 研究目的和意义 1 1.2.1 研究目的 1 1.2.2 研究意义 1 1.3国内外研究现状 2 1.3.1 国内研究现状 2 1.3.2 国外研究现状 2 1.4 研究内容及方法 2 1.4.1 研究内容 2 1.4.2 研究方法 3 2 企业内部资金往来涉及的内容 4 2.1内部资金往来的概述 4 2.1.1内部资