銷售會計是企業(yè)為了在日常銷售過程中對銷售合同、客戶基本資料和信用的審核與監(jiān)控，銷售業(yè)務的發(fā)票處理、收入確認，負責銷售收入、費用等明細賬的核算；產品銷售成本核算；銷售合同管理及企業(yè)現(xiàn)銷、賒銷、預銷、銷售退回業(yè)務的處理。企業(yè)健全銷售會計制度的最終目的實現(xiàn)企業(yè)價值的最大化。使企業(yè)銷售會計工作業(yè)務循環(huán)的有序進行，防止和揭露錯誤和舞弊，加強企業(yè)銷售過程的會計控制，為企業(yè)規(guī)范銷售會計行為以及防范銷售風險中發(fā)揮著極其重要的作用。
結合企業(yè)實際情況和業(yè)務實踐，設計有效的企業(yè)銷售會計控制制度，并以鑫起制造廠為載體進行設計，提高經濟效益。
【關鍵詞】　銷售會計　內部控制　銷售核算
Abstract
Sales accountant is the enterprise in order to in daily sales process to the sales contract, customer basic material and the credit review and monitoring, sales invoice handling, income, be responsible for sales income, confirm the sub-ledger accounting expenses; Product sales cost accounting; Sales contract management and enterprise now pin, credit sales, the sales and marketing business processing. Return The enterprise accounting system and the final purpose of sales to realize the maximization of enterprise value. Make the company sales accounting work of the orderly business cycle and prevent and expose mistakes and irregularities in the sales process, and strengthened enterprise accounting control for enterprise standardized sales accounting behavior and prevent sales in risk play an extremely important role.
Combined with the practical situation of businesses and business practice, design effective enterprise sales accounting control system, and to xin up factory for the carrier to carry on the design, improve economic benefit.
Key words 　sales accounting　 internal control　 sales business accounting