摘 要
銷售對(duì)于企業(yè)來說，已經(jīng)成為企業(yè)賴以生存和發(fā)展的關(guān)鍵。在面對(duì)激烈的同行業(yè)競(jìng)爭(zhēng)時(shí)，以最小的付出換來最大的回報(bào)，才是經(jīng)營(yíng)的根本目的，同樣也是銷售的根本意義。只有合理的制定銷售收款核算及銷售環(huán)節(jié)的控制制度,才能從根本上發(fā)揮出銷售環(huán)節(jié)的重要作用。所以，建立健全企業(yè)銷售業(yè)務(wù)會(huì)計(jì)制度，已成為企業(yè)加強(qiáng)內(nèi)部管理,增強(qiáng)競(jìng)爭(zhēng)力,提高經(jīng)濟(jì)效益所需要解決的問題,是企業(yè)經(jīng)營(yíng)成敗的關(guān)鍵。
通過對(duì)嫩江xx啤酒公司的實(shí)習(xí)與調(diào)查，圍繞該企業(yè)現(xiàn)行的銷售業(yè)務(wù)現(xiàn)狀，運(yùn)用銷售與會(huì)計(jì)的相關(guān)理論和方法，結(jié)合企業(yè)實(shí)際,對(duì)該企業(yè)銷售收入的確認(rèn)和計(jì)量進(jìn)行了論述，然后又對(duì)該企業(yè)銷售及收款業(yè)務(wù)憑證、賬簿及報(bào)表、銷售業(yè)務(wù)處理流程、銷售業(yè)務(wù)的記賬程序、銷售環(huán)節(jié)的控制制度等方面進(jìn)行了設(shè)計(jì)。通過具體設(shè)計(jì)完善該公司銷售及收款業(yè)務(wù)。

關(guān)鍵詞 銷售 銷售收入核算 收款 制度設(shè)計(jì)
Abstract

Sales for the enterprises, which has become the key to survival and development. In the face of fierce competition with industry in order to minimize the maximum return in exchange for pay, is the fundamental purpose of the operation, but also the fundamental significance of the sale. Only reasonable formulation of receivable sales and marketing aspects of accounting control system in order to play a fundamentally important role in marketing chain. Therefore, the establishment of a sound accounting system for enterprise sales, has become the internal management of enterprises to strengthen and enhance their competitiveness, enhance economic efficiency by the need to address the issue, is the key to business success or failure.
Ice beer Nenjiang through internships with the company's investigation, centering on the business status of the existing sales and use sales and accounting theory and methods, combined with the actual business of the enterprise sales revenue recognition and measurement are discussed, and then on receivables of the enterprise sales and business documents, books and statements, sales business processes, accounting procedures for sales, marketing and other aspects of the control system design aspects. The adoption of specific well-designed sales and receivables of the company business.

Keywords sales, sale income calculation system design receivable


目錄

摘要
Abstract
第1章 嫩江xx啤酒公司概況
1.1自然概況
1.2經(jīng)營(yíng)管理概況
第2章 嫩江xx啤酒公司銷售收入的確認(rèn)計(jì)量及核算的會(huì)計(jì)處理 2.1銷售收入的確認(rèn)和計(jì)量
2.2特殊產(chǎn)品銷售收入的確認(rèn)和計(jì)量
2.3現(xiàn)金折扣處理方法的設(shè)計(jì)
2.4銷售收入確認(rèn)的方法的比較
2.5銷售核算的會(huì)計(jì)處理
第3章 嫩江xx啤酒公司銷售與收款核算制度設(shè)計(jì)
3.1會(huì)計(jì)科目設(shè)計(jì)
3.2會(huì)計(jì)憑證設(shè)計(jì)
3.2.1原始憑證的設(shè)計(jì)
3.2.2記賬憑證的設(shè)計(jì)
3.3會(huì)計(jì)賬簿設(shè)計(jì)
3.3.1總分類賬的設(shè)計(jì)
3.3.2明細(xì)賬的設(shè)計(jì)
3.4會(huì)計(jì)報(bào)表設(shè)計(jì)
第4章 嫩江xx啤酒公司銷售流程內(nèi)部控制設(shè)計(jì)
4.1 接受訂單及簽定合同環(huán)節(jié)的控制
4.2信用管理環(huán)節(jié)的控制
4.3發(fā)貨及開票環(huán)節(jié)的財(cái)務(wù)控制
4.4結(jié)算貨款設(shè)計(jì)
4.5應(yīng)收帳款設(shè)計(jì)
4.6壞帳設(shè)計(jì)
4.7銷售調(diào)整
結(jié)束語
致謝
參考文獻(xiàn)