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)，32400字左右。介紹：
摘要
隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展，企業(yè)之間的競(jìng)爭(zhēng)也隨之加劇，企業(yè)要想在競(jìng)爭(zhēng)激烈的環(huán)境下生存下來(lái)，就應(yīng)提高企業(yè)自身的整體實(shí)力。整體實(shí)力提高的核心問(wèn)題就應(yīng)是加強(qiáng)企業(yè)各個(gè)業(yè)務(wù)環(huán)節(jié)的監(jiān)督與控制，而在企業(yè)眾多的業(yè)務(wù)環(huán)節(jié)當(dāng)中銷售與收款業(yè)務(wù)環(huán)節(jié)尤其重要。對(duì)銷售與收款循環(huán)的控制可以增加企業(yè)現(xiàn)金流入、提高償債能力、發(fā)展能力、特別是獲利能力，從而增加企業(yè)自身的整體實(shí)力，使企業(yè)在競(jìng)爭(zhēng)激勵(lì)的環(huán)境中始終處于優(yōu)勢(shì)地位。設(shè)計(jì)一個(gè)適合企業(yè)自身發(fā)展的銷售與收款制度除了能增加企業(yè)的整體實(shí)力，使企業(yè)處于競(jìng)爭(zhēng)優(yōu)勢(shì)，也能解決由于企業(yè)自身經(jīng)營(yíng)特點(diǎn)而帶來(lái)的一系列問(wèn)題。
xx熱力集團(tuán)的主要經(jīng)營(yíng)業(yè)務(wù)有：銷售產(chǎn)品，主要的產(chǎn)品有，熱力、鋁塑管、聚乙烯管道、各種管件等；提供勞務(wù)，主要提供的勞務(wù)有管道鋪設(shè)安裝勞務(wù)；工程施工，主要涉及的工程為熱網(wǎng)鋪設(shè)安裝。由于企業(yè)涉及的業(yè)務(wù)比較多，涉及的產(chǎn)業(yè)比較廣，企業(yè)整體的銷售與收款環(huán)節(jié)較為復(fù)雜，存在著一定的潛在風(fēng)險(xiǎn)。為了提高企業(yè)的營(yíng)運(yùn)效率降低企業(yè)存在的潛在風(fēng)險(xiǎn)，企業(yè)應(yīng)加強(qiáng)對(duì)銷售與收款環(huán)節(jié)的會(huì)計(jì)制度設(shè)計(jì)。

關(guān)鍵詞：銷售收入 業(yè)務(wù)核算 內(nèi)部控制
Abstract
Along with the development of market economy in China, the competition between enterprises, enterprises also want in a competitive environment, should improve survival enterprise strength. To improve the overall strength of the core problem is to strengthen enterprise business of supervision and control, joints and numerous business links in the enterprise of sales and payment services are particularly important. Sales and payment cycle control can increase the cash inflow; improve the solvency and development ability and profitability, thus increasing the overall strength of enterprises, enterprises in the competitive environment of dominance. Design a suitable for enterprise development sales and payment system in addition to increase the overall strength of enterprises, enterprises can solve some of the problems of management.
Dasheng thermal group's main business: selling products, the main products are involved, aluminum heat tube, polyethylene pipes etc. Main services including pipe lying, engineering construction involves mainly for piping laid installation. Its business scope involves selling products, services and engineering construction. Install Due to the enterprises involved in the business, the more widely, industry sales and payment of the enterprise business links are more complex, which also has certain risks. In order to improve enterprise's operation efficiency, enterprises should strengthen the link to sales and payment system design.

Key words Sales Revenue Business accounting Internal control

目錄
摘要 I
Abstact II

第1章XX熱力集團(tuán)公司概況 1
1.1 企業(yè)自然概況 1
1.2企業(yè)管理概況 1
1.3企業(yè)財(cái)務(wù)概況： 3
第2章 XX熱力集團(tuán)銷售與收款經(jīng)營(yíng)現(xiàn)狀分析 6
2.1xx熱力集團(tuán)銷售與收款經(jīng)營(yíng)現(xiàn)狀 6
2.2xx熱力集團(tuán)銷售與收款會(huì)計(jì)制度現(xiàn)狀分析 7
2.3銷售與收款會(huì)計(jì)制度存在問(wèn)題的原因分析 8
2.4解決企業(yè)銷售與收款會(huì)計(jì)制度存在問(wèn)題的建議 9
第3章 xx熱力集團(tuán)銷售與收款制度設(shè)計(jì) 12
3.1銷售與收款確認(rèn)和計(jì)量 12
3.1.1銷售收入的確認(rèn)和計(jì)量 12
3.1.2應(yīng)收款項(xiàng)的確認(rèn)和計(jì)量 13
3.2銷售與收款業(yè)務(wù)的賬務(wù)處理設(shè)計(jì) 15
3.2.1.會(huì)計(jì)核算基礎(chǔ)工作設(shè)計(jì) 15
3.2.2.銷售商品的會(huì)計(jì)處理 26
3.2.3提供勞務(wù)的會(huì)計(jì)處理 31
3.2.4工程核算的會(huì)計(jì)處理 32
3.2.5應(yīng)收賬款壞賬準(zhǔn)備的會(huì)計(jì)處理 34
第4章. XX熱力集團(tuán)的銷售與收款內(nèi)部控制設(shè)計(jì) 35
4.1銷售與收款崗位分工與授權(quán)批準(zhǔn) 35
4.2xx熱力集團(tuán)的銷售與發(fā)貨控制 36
4.3xx熱力集團(tuán)的收款內(nèi)部控制 37
4.4xx熱力集團(tuán)監(jiān)督檢查控制 43
4.5xx熱力集團(tuán)票據(jù)管理辦法控制 45

結(jié) 束 語(yǔ) 46
致 謝 47
參 考 文 獻(xiàn) 48