畢業(yè)設(shè)計，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標準，23000字左右。介紹：
摘 要
銷售核算在企業(yè)中通常占重要地位，銷售核算也是會計工作的重中之重，加強銷售核算和內(nèi)部控制的設(shè)計，對于規(guī)范銷售與收款業(yè)務(wù)活動，全面、系統(tǒng)記錄與核算銷售過程，監(jiān)督與控制商品的發(fā)出與貨款的收回都起著重要作用，也可以有效杜絕企業(yè)資產(chǎn)流失，促進企業(yè)良好發(fā)展，為企業(yè)在激烈的市場經(jīng)濟競爭中打下堅實的基礎(chǔ)。
xx經(jīng)貿(mào)有限公司主要是以銷售農(nóng)產(chǎn)品為主的公司，近年隨著公司的壯大，公司的銷售收入也逐年遞加，同時體現(xiàn)了銷售核算在公司中占有重要位置，也更加突出了公司在銷售環(huán)節(jié)上的一些問題，本文主要是對xx經(jīng)貿(mào)有限公司的銷售核算的方法及該公司的內(nèi)部控制制度進行設(shè)計，通過本文設(shè)計使該公司的銷售系統(tǒng)能更好的發(fā)揮其作用并且使其內(nèi)部控制制度在該公司的更好的運行，保證企業(yè)資產(chǎn)的安全、完整，保證企業(yè)的正常運行。

關(guān)鍵詞 銷售核算 銷售核算的方法 內(nèi)部控制
Abstract
Sales accounting in the enterprise is usually a significant role, accounting is the top priority of sales accounting, sales accounting and internal controls to strengthen the design, sales and receivables in regulating business activities, a comprehensive, systematic recording and accounting of the sales process, supervision and control of the issue and payment of goods play an important role in recovery, also can prevent the loss of corporate assets, and promote the sound development of enterprises, as enterprises in the fierce competition in the market economy and lay a solid foundation.
Gold Trade Co., Ltd. is a broad-based marketing of agricultural products company, in recent years with the company's growth, the company's sales revenue year after year sliding scale, also reflects the sales accounts in the company occupies an important position, but also more prominent in the sales of the company link some of the problems, this paper is a broad economic and trade Co., Ltd. Gold sales accounting methods and the company's internal control system design, through this design to the company's sales system can better play its role and its internal control system in the company's marketing operation to better ensure the safety of business assets, complete, ensure the normal operation of enterprises.

Keywords Sales accounting Sales accounting method Internal control
目 錄
摘 要 I
Abstract II
第1章 企業(yè)概況 1
1.1 企業(yè)自然概況 1
1.2 企業(yè)經(jīng)營特點 3
第2章 銷售計價方法的選擇 5
2.1 毛利率法 5
2.2 進銷差價法 6
2.3 個別計價法 6
2.4 先進先出法 7
2.5 加權(quán)平均法 8
2.6 移動加權(quán)平均法 8
2.7 公司計價方法的選擇 9
第3章 銷售業(yè)務(wù)基礎(chǔ)工作設(shè)計 10
3.1 銷售科目設(shè)計 10
3.2 銷售憑證設(shè)計 13
3.2.1 原始憑證的設(shè)計 13
3.2.2 記賬憑證的設(shè)計 14
第4章 銷售業(yè)務(wù)處理流程設(shè)計 17
第5章 銷售業(yè)務(wù)核算設(shè)計 19
5.1 現(xiàn)銷業(yè)務(wù)的核算 19
5.2 賒銷業(yè)務(wù)的核算 20
5.3 銷售退回核算 21
5.4 現(xiàn)金折扣的核算 22
5.5 銷售折讓的核算 23
第6章 銷售業(yè)務(wù)的內(nèi)部控制制度設(shè)計 24
6.1 職務(wù)分離制度設(shè)計 24
6.2 銷售管理制度設(shè)計 25
6.2.1 業(yè)務(wù)流程 25
6.2.2 業(yè)務(wù)制度 26
6.2.3 業(yè)績歸屬 26
6.3銷售發(fā)票制度設(shè)計 27
6.3.1 發(fā)票的購領(lǐng) 27
6.3.2 發(fā)票的填開 28
6.3.3 發(fā)票的保管 29
6.4應(yīng)收賬款制度設(shè)計 30
6.5退貨業(yè)務(wù)制度設(shè)計 30
結(jié)束語 32
致 謝 33
參考文獻 34
Directory
摘 要 I
Abstract II
Chapter 1 About Us 1
1.1 Company Profile Nature 1
1.2 Enterprise Features 3
Chapter 2 The choice of sales method of valuation 5
2.1 Gross margin method 5
2.2 Net price method 6
2.3 Specific identification method 6
2.4 FIFO 7
2.5 Weighted average 8
2.6 Moving weighted average method 8
2.7 Selection of methods of company valuation 9
Chapter 3 Sales based on the work of design 10
3.1 Sales Subject Design 10
3.2 Sales certificate design 13
3.2.1 The design of the original certificate 13
3.2.2 The design of accounting documents 14
Chapter 4 Design of sales processes 17
Chapter 5 Design of sales accounting 19
5.1 Marketing operations accounting is 19
5.2 Credit business accounts 20
5.3 Return of sales accounting 21
5.4 Accounting for cash discounts 22
5.5 Accounting for sales discounts 23
Chapter 6 Sales of the internal control system design 24
6.1 Job separation system design 24
6.2 Sales Management System Design 25
6.2.1 Business Process 25
6.2.2 Business system 26
6.2.3 Attribution 26
6.3 Sales Invoice System Design 27
6.3.1 Purchase invoices collar 27
6.3.2 Issuing the invoice 28
6.3.3 Custody of the invoice 29
6.4 Accounts receivable system design 30
6.5 Return business system design 30
Conclusion 32
Thanks 33
References 34