目錄
摘要 2
Abstract 3

第1章 xx酒業(yè)公司概況 4
1.1公司自然概況 4
1.2公司生產(chǎn)概況 5
第2章 xx酒業(yè)公司壞賬準(zhǔn)備提取方法選擇 8
2.1壞賬準(zhǔn)備計(jì)提方法比較 8
2.1.1 直接轉(zhuǎn)銷法 8
2.1.2 備抵法 8
2.2xx酒業(yè)公司選擇的壞賬準(zhǔn)備計(jì)提方法 9
第3章 xx酒業(yè)公司銷售核算制度設(shè)計(jì) 11
3.1設(shè)計(jì)目的 11
3.2設(shè)計(jì)原則 11
3.3崗位職責(zé)設(shè)計(jì) 12
3.3.1財(cái)務(wù)主管崗位職責(zé) 12
3.3.2會(huì)計(jì)人員崗位職責(zé) 13
3.3.3出納崗位職責(zé) 13
3.4會(huì)計(jì)科目制度的設(shè)計(jì) 14
3.5銷售流程設(shè) 16
3.6銷售業(yè)務(wù)憑證設(shè)計(jì) 17
3.6.1 銷售發(fā)票的設(shè)計(jì) 17
3.6.2 發(fā)貨憑證的設(shè)計(jì) 19
3.6.3 銷售折讓憑證設(shè)計(jì) 20
3.6.4 銷售退回折讓設(shè)計(jì) 20
3.6.5 應(yīng)收賬款余額及賬齡分析表設(shè)計(jì) 21
3.7銷售核算設(shè)計(jì) 22
3.8銷售報(bào)表設(shè)計(jì) 23
第4章 xx酒業(yè)公司銷售控制制度設(shè)計(jì) 25
4.1職務(wù)分離制度 25
4.2 銷售收入業(yè)務(wù)控制制度 25
4.2.1 訂單控制制度 25
4.2.2 銷售價(jià)格政策控制制度 26
4.2.3銷售發(fā)票控制 26
4.2.4 收款業(yè)務(wù)控制制度 26
4.3銷售退回業(yè)務(wù)控制制度 28

結(jié)束語(yǔ) 29
致謝語(yǔ) 30
參考文獻(xiàn) 31
附錄1 32
附錄2 34

摘要
隨著金融危機(jī)的加劇，各個(gè)經(jīng)銷商為了獲得較高的市場(chǎng)份額，企業(yè)之間的競(jìng)爭(zhēng)日益激烈。xx酒業(yè)公司對(duì)企業(yè)進(jìn)行銷售業(yè)務(wù)核算及控制制度設(shè)計(jì)能夠加強(qiáng)企業(yè)內(nèi)部管理控制，提高企業(yè)的企業(yè)市場(chǎng)競(jìng)爭(zhēng)能力，使企業(yè)獲得更大的市場(chǎng)份額。xx酒業(yè)公司現(xiàn)在正處銷售的緊張時(shí)期，更需要提高企業(yè)的市場(chǎng)競(jìng)爭(zhēng)份額而進(jìn)行銷售核算及控制制度的設(shè)計(jì)。設(shè)計(jì)針對(duì)xx酒業(yè)公司銷售業(yè)務(wù)多、銷售量大的特點(diǎn)，結(jié)合企業(yè)的實(shí)際情況，建立的一套完善、規(guī)范的銷售業(yè)務(wù)制度。其中包括了銷售業(yè)務(wù)流程的設(shè)計(jì)、銷售業(yè)務(wù)核算的內(nèi)部控制制度的設(shè)計(jì)、銷售業(yè)務(wù)憑證的設(shè)計(jì)、銷售業(yè)務(wù)會(huì)計(jì)核算方法的設(shè)計(jì)和銷售產(chǎn)品賬務(wù)處理設(shè)計(jì)等幾大方面。這些方面的設(shè)計(jì)都是以保證會(huì)計(jì)任務(wù)完成為目標(biāo)，以會(huì)計(jì)職能的實(shí)現(xiàn)為出發(fā)點(diǎn)，以會(huì)計(jì)法、會(huì)計(jì)準(zhǔn)則為依據(jù)，保證銷售業(yè)務(wù)工作的順利進(jìn)行，提高銷售業(yè)績(jī)。

關(guān)鍵詞：銷售，銷售控制，銷售業(yè)務(wù)核算

Abstract
With the financial crisis intensifies, the various dealers in order to obtain a higher market share, competition among enterprises has become increasingly fierce. Mongolian King liquor companies to sell business-to-business accounting and control systems designed to strengthen the internal management control, enhance the market competitiveness of enterprises so that enterprises gain greater market share. Mongolian King liquor sales is now a period of tension, but also the need to improve competition in the market share of corporate sales and accounting and control system design. Design against the Mongolian King liquor sales business, and sales of large, combined with the actual situation of enterprises,the establishment of a comprehensive, standardized system of sales operations. Including the sale of business process design, sales operations of the internal accounting control system design, the design of certificate sales, sales methods of business accounting product design and marketing accounts dealing with several aspects of design. These areas are designed to ensure the completion of accounting tasks for the targets to the realization of the accounting functions as the starting point to the accounting law, accounting standards based on sales to ensure the smooth progress of work to improve sales performance.

Key words: sales, sales control, sales accounting