銷售會(huì)計(jì)是企業(yè)為了在日常銷售過(guò)程中對(duì)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(wù)的發(fā)票處理、收入確認(rèn)，負(fù)責(zé)銷售收入、費(fèi)用等明細(xì)賬的核算；產(chǎn)品銷售成本核算；銷售合同管理及企業(yè)現(xiàn)銷、賒銷、預(yù)銷、銷售退回業(yè)務(wù)的處理。企業(yè)健全銷售會(huì)計(jì)制度的最終目的實(shí)現(xiàn)企業(yè)價(jià)值的最大化。使企業(yè)銷售會(huì)計(jì)工作業(yè)務(wù)循環(huán)的有序進(jìn)行，防止和揭露錯(cuò)誤和舞弊，加強(qiáng)企業(yè)銷售過(guò)程的會(huì)計(jì)控制，為企業(yè)規(guī)范銷售會(huì)計(jì)行為以及防范銷售風(fēng)險(xiǎn)中發(fā)揮著極其重要的作用。
結(jié)合企業(yè)實(shí)際情況和業(yè)務(wù)實(shí)踐，設(shè)計(jì)有效的企業(yè)銷售會(huì)計(jì)控制制度，并以鑫起制造廠為載體進(jìn)行設(shè)計(jì)，提高經(jīng)濟(jì)效益。
【關(guān)鍵詞】　銷售會(huì)計(jì)　內(nèi)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