鹤岗市鑫起制造厂销售会计制度设计大摘要 合格作品.doc
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鹤岗市鑫起制造厂销售会计制度设计大摘要 合格作品,销售会计是企业为了在日常销售过程中对销售合同、客户基本资料和信用的审核与监控，销售业务的发票处理、收入确认，负责销售收入、费用等明细账的核算；产品销售成本核算；销售合同管理及企业现销、赊销、预销、销售退回业务的处理。企业健全销售会计制度的最终目的实现企业价值的最大化。使企业销售会计工作业务循环的有序进行，防止和揭露错误...
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销售会计是企业为了在日常销售过程中对销售合同、客户基本资料和信用的审核与监控，销售业务的发票处理、收入确认，负责销售收入、费用等明细账的核算；产品销售成本核算；销售合同管理及企业现销、赊销、预销、销售退回业务的处理。企业健全销售会计制度的最终目的实现企业价值的最大化。使企业销售会计工作业务循环的有序进行，防止和揭露错误和舞弊，加强企业销售过程的会计控制，为企业规范销售会计行为以及防范销售风险中发挥着极其重要的作用。
结合企业实际情况和业务实践，设计有效的企业销售会计控制制度，并以鑫起制造厂为载体进行设计，提高经济效益。
【关键词】 销售会计 内部控制 销售核算
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
结合企业实际情况和业务实践，设计有效的企业销售会计控制制度，并以鑫起制造厂为载体进行设计，提高经济效益。
【关键词】 销售会计 内部控制 销售核算
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
