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销售核算较为固定,数据来源较为规范,因此,较适合使用电子计算机。现结合我厂实际,谈谈销售系统设计。一、销售科目设计。销售科目可根据不同企业的具体情况设计。我厂销售科目代码采用“四三”级12位编码方案,即四级科目、三位数的会计科目编码,如:销售——平价油——调合重油——重油科目编码表示为601001018001。另外,还要求同名称的产品其编码相同,如平价、高价、压烧油、自营油中都有70~#汽油,那么科目设计时各类别中的70~#汽油编号应完全相同。这样编码有如下好处:一是数据流向数据结构清晰分明,利于报表明细反映;二是便于数据统计、汇总和记帐。如需反映所有70~#汽油销售量,只需
Sales accounting is relatively fixed and data sources are more standardized. Therefore, it is more appropriate to use electronic computers. Now with the reality of our factory, talk about sales system design. First, the design of sales subjects. Sales accounts can be designed according to the specific circumstances of different companies. The sales account code of our factory adopts the “Four-three” class 12-digit coding scheme, ie, four-level and three-digit accounting titles, such as: sales—parity oil—heavy oil blending—heavy oil account code is 601001018001. In addition, the product with the same name is also required to have the same code, such as parity, high price, pressure oil, and 70 to # gasoline in self-operated oil. Then the 70# gasoline number in each category should be exactly the same. This kind of coding has the following advantages: First, the flow of data to the data structure is clearly defined, which facilitates the reporting of detailed reflections; and second, it facilitates statistics, summarization and accounting of data. To reflect all 70 to # gasoline sales, simply