摘    要

銷售環(huán)節(jié)是企業(yè)最重要的環(huán)節(jié)，它決定資金流動的速度和企業(yè)的經(jīng)營成果。因此，對銷售收入的確認(rèn)、應(yīng)收賬款信用政策的建立和銷售內(nèi)部控制制度的設(shè)計都對銷售環(huán)節(jié)有著重要的影響。針對xx集團制藥總廠應(yīng)收賬款信用政策建立問題，簡述了企業(yè)的自然概況和管理概況，概括了應(yīng)收賬款信用政策存在的問題，對本設(shè)計的研究范圍進行了界定。在銷售收如確認(rèn)上，必須滿足4個條件方可確認(rèn)。在銷售業(yè)務(wù)核算中，選擇了現(xiàn)銷和賒銷進行核算，并列出了會計分錄。最后，在xx集團制藥總廠的銷售內(nèi)部控制制度方面做出了具體的規(guī)定，包括企業(yè)銷售內(nèi)部控制的具體流程設(shè)計、應(yīng)收賬款業(yè)務(wù)內(nèi)部控制制度的設(shè)計、其他應(yīng)收款業(yè)務(wù)內(nèi)部控制制度的設(shè)計、預(yù)付業(yè)務(wù)內(nèi)部控制制度的設(shè)計，方便于企業(yè)的管理。

關(guān)鍵詞　銷售核算　信用體系　內(nèi)部控制

Abstract

Sales is the most important aspect, which determines the speed of capital flows, operating results and businesses. Therefore, sales revenue recognition, accounts receivable credit policies and marketing to establish the design of the internal control system are an important part of the sales impact. Harbin Pharmaceutical Group for the pharmaceutical plant establishment of accounts receivable credit policy issues, a brief overview of the enterprise and management of the natural profile, a summary of accounts receivable credit policy problems, the design of this study were defined. Admission, such as confirmation of sale, the four conditions must be met before they can confirm. Accounting in the sales business, choose a credit for the current marketing and accounting, and accounting entries are listed. Finally, the pharmaceutical plant in Harbin Pharmaceutical Group's sales of the internal control system has made specific provisions, including enterprise sales of the specific internal control process design, business accounts receivable system for the design of internal controls, internal business other receivables control system design, pre-paid business internal control system designed to facilitate the management of enterprises.

key words  Sales Accounting  Credit system  Internal Control
 
目    錄

摘    要 I
Abstract II

第1章 xx集團制藥總廠概況 1
1.1 自然概況 1
1.2 管理概況 2
1.3 企業(yè)銷售現(xiàn)狀 3
第2章 xx集團制藥總廠應(yīng)收賬款信用政策的建立 5
2.1 xx集團制藥總廠應(yīng)收賬款信用體系存在的問題 5
2.2 xx集團制藥總廠應(yīng)收賬款信用政策的內(nèi)容 6
2.3 xx集團制藥總廠應(yīng)收賬款信用政策的建立 7
2.3.1 信用標(biāo)準(zhǔn)設(shè)計 7
2.3.2 信用條件設(shè)計 9
2.3.3 應(yīng)收賬款收回政策的制定 10
第3章 xx集團制藥總廠銷售核算制度設(shè)計 13
3.1 銷售收入確認(rèn)設(shè)計 13
3.2 會計科目設(shè)計 14
3.3 會計憑證及賬簿設(shè)計 16
3.3.1 會計憑證設(shè)計 16
3.3.2 賬簿設(shè)計 18
3.4 銷售業(yè)務(wù)處理設(shè)計 20
3.4.1 現(xiàn)銷 20
3.4.2 賒銷 21
第4章 xx集團制藥總廠銷售內(nèi)部控制制度設(shè)計 24
4.1 企業(yè)銷售內(nèi)部控制具體流程設(shè)計 24
4.2 應(yīng)收賬款業(yè)務(wù)內(nèi)部控制制度設(shè)計 25
4.3 其他應(yīng)收款業(yè)務(wù)內(nèi)部控制制度設(shè)計 27
4.4 預(yù)付業(yè)務(wù)內(nèi)部控制制度設(shè)計 32

結(jié)束語 33
致謝 34
參考文獻 35
附錄1 36
附錄2 38