工业企业会计综合模拟

论文装订顺序：封皮----成绩评定表----任务书----摘要页----目录页----正文----参考文献----附表2010-2011（二）学期经济管理学院实践教学成绩评定表实践教学项目工业企业会计综合模拟专业会计学学生姓名胡学海班级学号0904020333评语成绩日期2010-2011（二）学期经济管理学院实践教学任务书学院经济管理学院专业会计学学生姓名胡学海班级学号0904020333实践教学项目工业企业会计综合模拟实践题目云山酒业有限公司财务分析实践教学要求与任务:1．全部模拟训练过程使用统一模拟会计凭证、账页及会计报表格式。2．操作前要求严格按照有关规定填写会计凭证，应写清会计凭证的编号、日期、业务内容、金额及有关资料，登记账簿时要字迹清楚，并按规定的和方法记账。结账，发现错账，应用正确的方法更正。3．全部模拟训练结束后，要求每人写出一份财务分析报告，对模拟企业的财务情况进行分析，同时，总结在模拟操作中的体会，并结合综合模拟的内容提出你个人的看法，认为综合模拟需要改进和注意的问题。4．全部模拟训练过程由一个人独立完成，以便达到对企业会计核算程序来龙去脉的完整认识。工作计划与进度安排:第一周：完成综合模拟教程中一月上旬业务的会计处理，填制原始凭证、编制记账凭证、编制记账凭证汇总表、登记有关明细账、日记账、总账。第二周：完成综合模拟教程一月中下旬业务的会计处理，填制原始凭证、编制记账凭证、编制记账凭证汇总表、登记有关明细账、日记账、总账。第三周：完成综合模拟教程中二月至十二月业务的会计处理，成本核算、月末结转等业务，编制记账凭证、编制记账凭证汇总表、登记有关明细账、日记账、总账。第四周：进行结账、试算平衡、编制会计报表、装订的工作。第五周：课外一周，进行财务分析并完成分析报告申优答辩。指导教师：2011年月日专业负责人：2011年月日学院院长：2011年月日沈阳理工大学课程实践(论文)I摘要本论文在对企业进行概括后从多各方面对企业进行财务分析，进而了解企业的偿债能力、营运能力、获利能力等多个方向的实力水平。通过此次会计综合业务模拟实验学生比较系统地练习制造企业核算的基本程序和具体操作方法。论文先从企业概况、企业财务核算和成本核算三个方面进行论述，进而对企业概述有个初步了解；之后根据企业的资产负债表和利润表，对企业进行财务分析，揭示企业的偿债能力、资金营运能力和获利能力，紧接着以各数据为依据对企业的资产管理水平分析、企业效益分析、企业的发展趋势进行分析；最后通过本次模拟实验，阐释自己对理论和实际之间在会计核算中有没有不同的地方的及自己认为应该如何将理论与实际相联系等多方面问题的理解。关键词：财务分析；企业核算；比率沈阳理工大学课程实践(论文)II目录前言·······································································································11企业概况····························································································21.1企业概况·················································································21.2企业财务核算·············································································21.3企业成本核算·············································································22企业偿债能力分析················································································42.1短期偿债能力分析·······································································42.2长期偿债能力分析·······································································43企业营运能力分析················································································63.1应收账款营动能力分析·································································63.2存货营动能力分分析····································································64获利能力分析······················································································74.1利润变动及其原因分析·································································74.2资产报酬率分析··········································································74.3所有者权益报酬率分析·································································65企业的资产管理水平分析·······································································85.1资产组合分析·············································································85.2现金分析···················································································85.3存货分析···················································································86企业效益分析······················································································96.1营业收入分析·············································································96.2营业利润分析·············································································97企业的发展趋势分析···········································································107.1销售增长率··············································································107.2总资产增长率···········································································107.3汇总其它指标···········································································108感想································································································11沈阳理工大学课程实践(论文)III9结论································································································12参考文献·······························································································13沈阳理工大学课程实践(论文)1云山酒业有限公司财务分析前言会计核算是以货币为主要计量尺度，对会计主体的资金运动进行的反映。它主要是指对会计主体已经发生或已经完成的经济活动进行的事后核算，也就是会计工作中记账、算账、报账的总称。合理地组织会计核算形式是做好会计工作的一个重要条件，对于保证会计工作质量，提高会计工作效率，正确、及时地编制会计报表，满足相关会计信息使用者的需求具有重要意义。会计报表并要经营管理要求的制约；会计账簿是日常经济活动管理的详细档案资料，又是编制会计报表的直接依据；会计凭证既是记录经济业务的证据，又是登记账簿的根据；将这三者有机地组织起来，形成恰当的会计核算形式，它即可以使会计数据的处理过程有条不紊的进行，又可以减少不必要的会计核算环节和手续，对会计核算工作的分工协作、责任划分，充分发挥会计工作的监督职能，也有重要意义。会计核算环节主要分为编制会计凭证、登记会计账簿和编制会计报表三个步骤。此次会计模拟实验是为了满足会计工作实际的需要，增强学生实际操作能力，把所有学的理论知识和企业实践相结合，培养学生独立工作能力。通过成本会计核算让我们深入了解财务的处理过程和成本的方法。学生通过实践能对企业会计工作有个系统的了解，增加自己对企业财务分析能力和企业发展的预测能力。沈阳理工大学课程实践(论文)21企业概述1.1企业概况云山酒业有限公司是一家中型国有企业，现在有职工７４０人，占地面积为２５万㎡，地址在市区。公司内设置的机构有：基本生产车间和白酒生产车间、白酒灌装车间、啤酒生产车间、啤酒灌装车间。啤酒灌装车间，辅助生产车间有机修车间、锅炉车间、供水车间，同时还有销售门市部以及公司其他各职能科室。起生产的产品有65°散白酒、53°云山白酒、53°特制云山白酒、散白酒和云山啤酒，生产特点为：大量、大批、多步骤、连续式生产，散白酒和淡啤酒完工后全部交自制半成品仓库，生产53°云山白酒、53°特制云山白酒及云山啤酒时从仓库领用散白酒和散啤酒，且半成品入库时应计算半成品成本。1.2企业财务核算云山酒业有限公司采用的是科目汇总表核算方式。每月上、中、下旬根据全部记账凭证，按照相同会计科目经行归类，每10天分别汇总每一个账户的借、贷双方的发生额，并将其填列在科目汇总表的相应栏内，借以反应全部账户的借、贷双方发生额。根据科目汇总表将表中各科目的本期借、贷双方发生额的合计数登记总分类账。分次活月末一次记入相应总分类账的借方或贷方。1.3企业成本核算1.3.1成本核算概述根据企业的生产特点，产品成本计算采用分步法，既分别以65°散白酒、散啤酒、53°云山白酒、53°特制云山白酒、云山啤酒分别开设成本计算单，轨迹其所发生的生产费用，按月计算各种产品的总成本及单位成本，具体计算时应先计算出完工65°散白酒和散啤酒的成本，并结转“自制半成品”账户后，再计算53°云山啤酒、53°特制云山白酒以及云山啤酒的总成本及单位成本，同时，在计算成本时，不计算各种产品的月末在产品成本，本月发出的印