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摘要

銷售與收款業(yè)務(wù)主要是指企業(yè)銷售商品并取得貨款的行為。在這個(gè)環(huán)節(jié)中，企業(yè)的主要目的是銷售產(chǎn)品，取得銷售收入。銷售與收款業(yè)務(wù)的環(huán)節(jié)包括接受顧客訂單、批準(zhǔn)銷售折扣和賒銷信用、填制銷貨發(fā)票、發(fā)運(yùn)商品、核算銷售收入與應(yīng)收賬款、辦理和記錄銷貨退回及銷貨折讓、處理壞賬等內(nèi)容。加強(qiáng)對銷售與收款業(yè)務(wù)會計(jì)制度的設(shè)計(jì)，有利于規(guī)范銷售與收款業(yè)務(wù)活動(dòng)，全面與系統(tǒng)地記錄銷售過程，監(jiān)督和控制商品的發(fā)出和貨款收回，提高企業(yè)營業(yè)收入的質(zhì)量。正因?yàn)殇N售與收款是一個(gè)相當(dāng)復(fù)雜的過程，它不僅僅是將商品移交給客戶，更重要的是只有款項(xiàng)的收回，才能實(shí)現(xiàn)銷售的最終目標(biāo)，但是，在現(xiàn)實(shí)的交易中，由于各種因素的影響，企業(yè)發(fā)出商品后可能無法收回相應(yīng)的貨款。特別是現(xiàn)階段出現(xiàn)的企業(yè)信用危機(jī)，如果企業(yè)在銷售中，應(yīng)收賬款平均占用額過大，回收期過長，周轉(zhuǎn)速度慢，壞賬就隨時(shí)可能產(chǎn)生；也可能造成資金周轉(zhuǎn)不靈。因此，做好應(yīng)收賬款的控制就成為內(nèi)部會計(jì)制度設(shè)計(jì)的一個(gè)重要組成部分。結(jié)合xx集團(tuán)的實(shí)際情況，對其銷售與收款方面進(jìn)行了核算與內(nèi)部控制制度設(shè)計(jì)，通過制定科學(xué)、嚴(yán)密、系統(tǒng)的銷售與收款的會計(jì)制度可以明確xx集團(tuán)會計(jì)人員的責(zé)任，增加企業(yè)現(xiàn)金流入，提高償債能力，發(fā)展能力，特別是獲利能力，可以有效協(xié)調(diào)生產(chǎn)與經(jīng)營，實(shí)現(xiàn)企業(yè)經(jīng)營目標(biāo)。

關(guān)鍵詞 銷售與收款業(yè)務(wù)核算 內(nèi)部控制 會計(jì)制度設(shè)計(jì)

Abstract
Sales and receivables mainly refers to the business and get paid for sales of goods act. In this session, the main purpose of business is to sell products, to obtain sales. Link sales and receivables, including acceptance of customer orders, sales discounts and credit approved credit, fill in sales invoices, shipping goods, sales revenue and accounts receivable accounting, processing and recording of sales return and sales allowance to deal with bad debts and so on. Strengthen the sales and receivables accounting system design, help to regulate the sale and collection operations, comprehensive and systematic recording of the sales process, supervision and control of goods and money sent back, and improving the quality of revenue. Because sales and receivables is a very complex process, it is not only to goods handed over to the more important, only to recover money in order to achieve the ultimate goal of selling, but in reality the deal, due to various factors, after the company issued a product can not recover the corresponding payment. In particular, appear at this stage of enterprise credit crisis, if the enterprise in sales, accounts receivable, the amount of the average occupancy is too large, the payback period is too long, slow turnover, bad debts may have on at any time; also cause cash flow problems. Therefore, to do the accounts receivable system of internal accounting control has become an important part of the design. Development of scientific, rigorous, systematic collection of sales and accounting system can clear the responsibility of accounting staff, increasing corporate cash flow, improve liquidity, capacity development, in particular profitability, can be effective coordination of production and operations, and achieve business target.

Key words sales and receivables accounting internal control accounting system design


目 錄

摘要
Abstract

第1章 xx集團(tuán)概況
1.1 企業(yè)自然概況
1.2 企業(yè)管理概況
第2章 xx集團(tuán)銷售與收款業(yè)務(wù)現(xiàn)狀
2.1銷售與收款業(yè)務(wù)現(xiàn)狀分析
2.2銷售與收款核算與內(nèi)控制度存在的問題
第3章 xx集團(tuán)銷售與收款核算制度設(shè)計(jì)
3.1 會計(jì)科目設(shè)計(jì)
3.1.1 銷售收入會計(jì)科目設(shè)計(jì)
3.1.2 銷售成本、費(fèi)用的會計(jì)科目設(shè)計(jì)
3.1.3 結(jié)算債權(quán)會計(jì)科目的設(shè)計(jì)
3.2 會計(jì)憑證設(shè)計(jì)
3.2.1 原始憑證設(shè)計(jì)
3.2.2 記賬憑證設(shè)計(jì)
3.3 會計(jì)賬簿設(shè)計(jì)
3.3.1 銷售日記賬設(shè)計(jì)
3.3.2 總分類賬設(shè)計(jì)
3.3.3 明細(xì)賬設(shè)計(jì)
3.4 會計(jì)報(bào)表設(shè)計(jì)
3.5 賬務(wù)處理設(shè)計(jì)
第4章 xx集團(tuán)銷售與收款內(nèi)控制度設(shè)計(jì)
4.1 不相容職務(wù)分離設(shè)計(jì)
4.2 授權(quán)審批制度設(shè)計(jì)
4.3 銷售計(jì)劃內(nèi)部控制設(shè)計(jì)
4.4 接受訂單內(nèi)部控制設(shè)計(jì)
4.5 開單發(fā)貨內(nèi)部控制設(shè)計(jì)
4.6 收款內(nèi)部控制設(shè)計(jì)
4.6.1 應(yīng)收賬款內(nèi)部控制設(shè)計(jì)
4.6.2 應(yīng)收賬款管理制度設(shè)計(jì)
4.7 授信管理制度設(shè)計(jì)
4.8折扣、折讓和退貨制度設(shè)計(jì)
4.9合同管理制度設(shè)計(jì)
結(jié)束語
致謝
參考文獻(xiàn)
附錄1
附錄2