摘要
企業(yè)建立健全銷售會計核算制度，有利于提升企業(yè)持續(xù)發(fā)展能力，提高企業(yè)經(jīng)營活動的盈利能力和管理效益，有助于提升企業(yè)的誠信度和公信力，維護(hù)企業(yè)良好的聲譽和形象。本文結(jié)合xxxx有限公司實際進(jìn)行銷售核算會計制度設(shè)計。設(shè)計分為三部分：第一部分介紹了公司概況，從公司的自然概況、經(jīng)營管理概況兩個方面進(jìn)行了介紹；第二部分進(jìn)行了公司銷售收入的分析，從公司銷售收入的方式、公司銷售收入的確認(rèn)兩方面介紹為后面的核算做鋪墊；第三部分對xxxx有限公司銷售會計制度進(jìn)行了設(shè)計。從公司銷售核算制度設(shè)計、公司內(nèi)控制度設(shè)計兩方面具體設(shè)計，為xxxx有限公司銷售核算提供參考借鑒。

關(guān)鍵詞 銷售　核算　設(shè)計
Abstract
The enterprise establishes perfect sales accounting the calculation system,to the promotion of sustainable development ability of enterprises,to improve enterprise management activities of the profitability and management efficiency,help to promote the integrity and credibility and maintaining enterprise a good reputation and image.This combination of the actual sales accounted for an accounting system design.Design is divided into three parts:The first part introduce the basic nature,from the company's management on the survey,about two aspects in introducing;The second part of the sales income from sales and income,the company sales confirmation two aspects for the introduction of the two;The third part for silk to fashion ltd sales accounted for the accounting system of the design From the accounting system design,perfected internal control system design both concrete design and fashion ltd.sale fall to provide information and accounting practices.
Keywords Sales Accounting Design
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