第一篇：銷售過程管理的方法

銷售過程管理的方法

企業(yè)在制定了銷售目標(biāo)（包括銷售額目標(biāo)、毛利目標(biāo)、增加銷售網(wǎng)點(diǎn)目標(biāo)、貨款完全回收目標(biāo)等）后，那么實(shí)現(xiàn)這一目標(biāo)的關(guān)鍵在兩方面，一是銷售經(jīng)理要具體細(xì)致地將上述各項(xiàng)目標(biāo)分解給業(yè)務(wù)員、經(jīng)銷商，再配合各項(xiàng)銷售與推廣計(jì)劃，來協(xié)助業(yè)務(wù)員、經(jīng)銷商完成月別、季別、年度別或產(chǎn)品別、地區(qū)別的銷售目標(biāo)。二是要對銷售過程進(jìn)行追蹤與控制，了解日常銷售工作的動(dòng)態(tài)、進(jìn)度，及早發(fā)現(xiàn)銷售活動(dòng)中所出現(xiàn)的異?，F(xiàn)象及問題，立即解決。也就是說，銷售過程管理的主要目的，就是要重視目標(biāo)與實(shí)績之間的關(guān)系，通過對銷售過程的追蹤與監(jiān)控，確保銷售目標(biāo)的實(shí)現(xiàn)。

銷售過程管理的一大關(guān)鍵，就是要把過程管理當(dāng)中的時(shí)間管理，從過去的年度追蹤細(xì)化到每月、每周甚至每日追蹤。

銷售過程管理分為：業(yè)務(wù)員與辦事處主任要進(jìn)行每日追蹤（也可說是自我管理），中層主管要掌握每周進(jìn)度，而高層主管則須控制每月管理，至于經(jīng)營者則只要看成果即可。

業(yè)務(wù)人員在了解公司分配的銷售目標(biāo)及銷售政策后，應(yīng)每天制訂拜訪計(jì)劃，包括計(jì)劃拜訪的客戶及區(qū)域；拜訪的時(shí)間安排；計(jì)劃拜訪的項(xiàng)目或目的（開發(fā)新客戶、市場調(diào)研、收款、服務(wù)、客訴處理、訂貨或其他），這些都應(yīng)在“每日拜訪計(jì)劃表”上仔細(xì)填寫。這張表須由主管核簽。

業(yè)務(wù)員在工作結(jié)束后，要將每日的出勤狀況、拜訪客戶洽談結(jié)果、客訴處理、貨款回收或訂貨目標(biāo)達(dá)成的實(shí)績與比率、競爭者的市場信息、客戶反映的意見、客戶的最新動(dòng)態(tài)、今日拜訪心得等資料，都填寫在“每日拜訪報(bào)告表”上，并經(jīng)主管簽核、批示意見。銷售經(jīng)理可以通過“客戶拜訪計(jì)劃表”，知道業(yè)務(wù)員每天要做什么；通過“每日銷售報(bào)告表”，知道業(yè)務(wù)員今天做得怎么樣。這是第一個(gè)過程管理。

在了解業(yè)務(wù)員每日銷售報(bào)告后，銷售主管應(yīng)就各種目標(biāo)值累計(jì)達(dá)成的進(jìn)度加以追蹤，同時(shí)對今天拜訪的實(shí)績進(jìn)行成果評估，并了解今日在拜訪客戶時(shí)花費(fèi)的費(fèi)用，以評價(jià)推銷的效率。

如有必要，應(yīng)召集業(yè)務(wù)員進(jìn)行個(gè)別或集體面談，以便掌握深度的、廣度的市場信息。這是第二個(gè)過程管理，也是最重要的管理內(nèi)容。

業(yè)務(wù)員在拜訪客戶的過程中，會(huì)掌握許多有用的信息，如消費(fèi)者對產(chǎn)品提出的意見、競爭對手進(jìn)行的新的促銷活動(dòng)或推出的新品、經(jīng)銷商是否有嚴(yán)重抱怨、客戶公司的人事更動(dòng)等，除了應(yīng)立即填在每日拜訪表上之外，若情況嚴(yán)重并足以影響公司產(chǎn)品的銷售時(shí)，則應(yīng)立即另外填寫市場狀況反映表或客戶投訴處理報(bào)告表，以迅速向上級報(bào)告。

各區(qū)域市場的業(yè)務(wù)主管為了讓公司掌握銷售動(dòng)態(tài)，應(yīng)于每周一提出銷售管理報(bào)告書，報(bào)告本周的市場狀況。其內(nèi)容包括銷售目標(biāo)達(dá)成、新開發(fā)客戶數(shù)、貨款回收、有效拜訪率、交易率、平均每人每周銷售額、競爭者動(dòng)態(tài)、異?？蛻籼幚怼⒈局芨魇綀?bào)表呈交及匯報(bào)或處理、下周目標(biāo)與計(jì)劃等，這也就是中層主管的周進(jìn)度控制。

業(yè)務(wù)員各種報(bào)表填寫質(zhì)量與報(bào)表上交的效率，應(yīng)列為業(yè)務(wù)員的考核項(xiàng)目，這樣才能使業(yè)務(wù)主管在過程管理與追蹤進(jìn)度時(shí)面面俱到。

銷售過程管理的一個(gè)重要手段，就是銷售會(huì)議，包括早會(huì)、晚會(huì)及周會(huì)。由于業(yè)務(wù)主管需隨時(shí)掌握最新市場信息，所以早會(huì)或晚會(huì)是每天不可忽視的重點(diǎn)。有些公司的業(yè)務(wù)員分布于全國各地，無法每日召開早會(huì)或晚會(huì)時(shí)，應(yīng)將其拜訪報(bào)告表以傳真或電話聯(lián)絡(luò)方式，隨時(shí)向公司反映。

在了解了各個(gè)業(yè)務(wù)員的工作情況后，業(yè)務(wù)主管要對那些業(yè)績差的業(yè)務(wù)員、新業(yè)務(wù)員的工作態(tài)度及效率，隨時(shí)給予指導(dǎo)、糾正和幫助。

總之，銷售經(jīng)理若能掌握人（業(yè)務(wù)員）、事（報(bào)表及會(huì)議）、地（現(xiàn)象和問題）、物（產(chǎn)品和貨款），銷售過程管理也就做好了。

第二篇：企業(yè)銷售管理方法

企業(yè)容易出現(xiàn)兩個(gè)問題，一是不顧實(shí)際能力擴(kuò)大投資，尤其是還沒有做穩(wěn)主業(yè)就大搞多元化的企業(yè)，實(shí)際上離資金鏈斷裂已經(jīng)不遠(yuǎn)了。在外部環(huán)境突變的打擊下，可能倒閉都是遲早的事情。如在金融危機(jī)中倒閉的一些著名企業(yè)和最近溫州出現(xiàn)的企業(yè)倒閉和老板“跑路”**，實(shí)際都是因?yàn)閮?nèi)部管理不善或利潤低而對外積極擴(kuò)張，同時(shí)外部資金來源斷裂造成的。二是資金回籠管理不善。這些企業(yè)的問題實(shí)際來自內(nèi)部管理，因利潤率低，資金管理不當(dāng)，貨款回收有問題，資金占壓在銷售環(huán)節(jié)和客戶手中，這時(shí)才需要外部資金支持，比如銀行貸款甚至高利貸。如問題得不到解決，一旦發(fā)生內(nèi)部現(xiàn)金流枯竭，外部條件變化，不能供給資金的情況，企業(yè)的變故就發(fā)生了。比如，有的企業(yè)的應(yīng)收賬款達(dá)到月銷售額的3～5倍，壞賬現(xiàn)象也頻繁發(fā)生。而商業(yè)上一般支付條件或合同支付條件通常是月結(jié)或2個(gè)月結(jié)算，最長的像零售行業(yè)的結(jié)算慣例也是3個(gè)月。而這些企業(yè)的應(yīng)收賬款規(guī)模往往超出正常水平的一倍以上，資金都在客戶手上，自己的資金就緊張了。應(yīng)收賬款高企，導(dǎo)致支付能力不強(qiáng)、資金緊張、周轉(zhuǎn)不靈和所謂資金鏈斷裂等。

Enterprise easy to appear two problems, one is regardless of the actual ability to expand investment, especially haven't made the stability greatly diversified enterprise, is in fact not far from the capital chain rupture has.Battered by mutation in the external environment, may collapse is sooner or later.Such as the collapse of some famous enterprises in the financial crisis and the recent business failures and wenzhou boss “run road”, actually all because of internal mismanagement or low profit and aggressive expansion abroad, at the same time, external financing source caused by fracture.Second, the money collecting mismanagement.These business problems from internal management actually, because of low profit margins, mismanagement of funds, there is something wrong with the payment collection, funds tie up in the sales link and clients, at this time only need external funding support, such as bank loans or loan sharks.If problem is not solved, in case of internal cash flow drying up, external conditions change, can't supply situation of funds, enterprise change happens.For example, some enterprises accounts receivable at month 3 ~ 5 times of the sales, bad phenomenon also occur frequently.The commercial or general payment terms on the contract payment terms is usually monthly settlement or 2 months, the longest as settlement practices of retail industry is 3 months.And these enterprise receivables scale are beyond normal levels of more than double, funds in the customer hands, their money is nervous.High accounts receivable, resulting in the ability to pay is not strong, money is tight, delays, and the so-called capital chain rupture, etc.因此，企業(yè)加強(qiáng)自身的銷售財(cái)務(wù)管理、改善自身“造血功能”，對于預(yù)防資金不足、發(fā)生資金鏈斷裂的風(fēng)險(xiǎn)非常重要。本文就以在民營企業(yè)工作的經(jīng)驗(yàn)作為依據(jù)，從財(cái)務(wù)管理的角度論述銷售財(cái)務(wù)管理和資金回籠對企業(yè)資金周轉(zhuǎn)的影響、解決方案和企業(yè)銷售政策的制定。

Therefore, strengthen their own sales enterprise financial management and improve their own “hematopoiesis”, for the prevention of insufficient funds, the risk of capital chain rupture is very important.In this paper, with experience working in private enterprises as the basis, sales and financial management is discussed from the Angle of financial management pays to the enterprise capital turnover, solutions, and the influence of the company sales policy.二、銷售管理不當(dāng)帶來資金鏈緊張

Second, sales management lead to capital chain tension

筆者在多家外資、民營企業(yè)工作，負(fù)責(zé)財(cái)務(wù)管理達(dá)20年，經(jīng)歷了所謂“黃金20年（20世紀(jì)90年代至21世紀(jì)初）”，發(fā)現(xiàn)民營企業(yè)個(gè)體的發(fā)展變化，結(jié)合有關(guān)報(bào)表看，有如下普遍特點(diǎn)：

Working in more than foreign investment, private enterprises, the writer is responsible for the financial management of 20 years, experience the so-called “golden 20 years(in the 1990 s to early 21st century)”, you will find that the development of individual private enterprises, combining with the relevant statements, has the following common characteristics:

1.企業(yè)創(chuàng)業(yè)之初，往往憑借高額利潤率和可靠的市場訂單為基礎(chǔ)，資金積累和資金周轉(zhuǎn)快速有效，創(chuàng)業(yè)者很少或幾乎不需要投入墊付資金，更不需要銀行等外部資金支持，資產(chǎn)負(fù)債表簡單、“潔凈”，資產(chǎn)總額不大而現(xiàn)金存量大，負(fù)債部分只有應(yīng)付賬款項(xiàng)目。通俗說就是“不缺錢”，對于銷售賬款的回收管理很隨意，覺得客戶拖欠一下貨款問題不大，自己能夠承受。

1.At the beginning of the new businesses, often with high profit margins and reliable basis of market order, capital accumulation and capital turnover quickly and efficiently, entrepreneurs seldom or hardly need money paid into account, more do not need to bank and other external funding support, the balance sheet is simple, “clean”, total assets are cash and stock, only accounts payable liabilities part project.Popular said is “I don't lack of money”, for the sale of the recycling management is very casual, think the customer defaults on the payment problem, they can afford.2.幾年后，由于市場競爭的激烈和透明化，原先的高額利潤率迅速降低，客戶拖欠賬款的規(guī)模和時(shí)間越來越惡化，經(jīng)營者感到資金支付的壓力越來越大。資產(chǎn)負(fù)債表上的資產(chǎn)總額看上去很大，但現(xiàn)金存量越來越少，應(yīng)收賬款和應(yīng)付賬款都越來越大，資金周轉(zhuǎn)困難，經(jīng)營者對于客戶拖欠貨款感覺很為難，但又很無奈。

2.After a few years, due to fierce market competition and transparency, quickly reduce the original high profit margins, customer scale and time of delinquency is worsening, the operator feel money pay increasing pressure.Total assets on the balance sheet looks very big, but less cash inventory, accounts receivable and accounts payable are bigger and bigger, cash flow difficulties, the operator for default payment for goods customers feel very embarrassed, but very helpless.在筆者工作過的企業(yè)和平時(shí)接觸的同行及企業(yè)，幾乎都經(jīng)歷過這種創(chuàng)業(yè)早期“不缺錢”，如今資產(chǎn)身家龐大，但經(jīng)常為“錢”發(fā)愁的變化。這些企業(yè)，從財(cái)務(wù)的角度看，實(shí)際上就是企業(yè)利潤率從高到低、應(yīng)收賬款發(fā)生從低到高的變化的過程；從管理的角度看，就是對銷售和客戶管理自始至終松懈，過去是由于資金充裕、“無所謂”，現(xiàn)在則是由于利潤率降低、生意難做，不敢“得罪客戶”；從資產(chǎn)負(fù)債表的角度來看，則是由于以上原因，賬面現(xiàn)金流量和存量發(fā)生從高到低的變化，從而資金充裕狀況發(fā)生極大改變。

Worked in the peace peer contact and the enterprise, almost all experienced the early “is not short of money”, now worth huge assets, but often worry about “money”.The enterprise, from the financial point of view, in fact is from high to low profit margins, accounts receivable, the process

of changing from low to high;From the management point of view, that is, to sales and customers management lax from beginning to end, the past is because flush with cash, “whatever”, now it is due to reduced profit margins, business difficult to do, dare not offend customers;From the point of view of the balance sheet, it is because of these reasons, book cash flow and stock changing from high to low, to cash-rich conditions have changed greatly.企業(yè)利潤率從創(chuàng)業(yè)初期的高位下降，銷售財(cái)務(wù)管理不當(dāng)，應(yīng)收賬款規(guī)模龐大，是當(dāng)前民營企業(yè)資金困難的重要原因，需要銀行等外部幫助是其結(jié)果和解決手段。當(dāng)年資金充裕的時(shí)候，管理好壞無所謂，現(xiàn)在資金越來越緊張，卻不敢管理了，怕得罪客戶。有統(tǒng)計(jì)表明，企業(yè)創(chuàng)業(yè)5～8年是持續(xù)發(fā)展的一個(gè)關(guān)鍵時(shí)期。筆者也發(fā)現(xiàn)，很多企業(yè)創(chuàng)業(yè)的前3～5年往往利潤率高、資金充裕，因而對于管理很松懈，但往后幾年，開始發(fā)生利潤率降低、客戶拖欠貨款越來越嚴(yán)重、經(jīng)營者想提高管理水平卻受到很多牽制的現(xiàn)象。

Profit margins are down from their high start-up stage, sales financial mismanagement, large scale of accounts receivable, is one of the important reasons, the current financial difficulties of private enterprises need Banks such as external help is the result and solution.Was flush with cash, the management is good or not doesn't matter, now money is more and more nervous, but can't manage, afraid to offend the client.There are statistics show that the enterprise entrepreneurship 5 ~ 8 years is a crucial period of sustained development.The author also found that many businesses before 3 ~ 5 years tend to high profit margins, well-funded, thus for management is very loose, but a few years back, and began to profit margins, customer default payment for goods is more and more serious, the operator wants to raise the level of management but by many contain phenomenon.我國的銀行體系是為國有制經(jīng)濟(jì)體系設(shè)計(jì)的，盡管20年來一直在不斷向民營私人經(jīng)濟(jì)開放，但銀行體系真正行動(dòng)起來、面向民營私人經(jīng)濟(jì)服務(wù)還是近5年的事情，自然還很不足，基本上不管企業(yè)的經(jīng)營資金需求，只滿足部分投資需求。所以，筆者觀察到，上述企業(yè)資金面由一開始內(nèi)部很寬松到不斷緊張，變成需要外部支持的過程其實(shí)非常普遍，過去民營私人經(jīng)濟(jì)都是依靠自身積累運(yùn)轉(zhuǎn)，銀行金融體系是基本上不給予支持的?，F(xiàn)在，一方面民營私人經(jīng)濟(jì)規(guī)模壯大、固定資產(chǎn)投資或?qū)ν馔顿Y規(guī)模擴(kuò)大，資金需求多，另一方面，內(nèi)部管理尤其是銷售財(cái)務(wù)管理不足，資金大量占壓，導(dǎo)致日常周轉(zhuǎn)都出現(xiàn)困難，更遑論投資資金需求了。

Our country's banking system is designed for state ownership economy, although over the past 20 years has been open to private private economy, but real action and the banking system for private services or nearly five years, private economy, naturally also is insufficient, basically no matter enterprise business capital needs, only some investment demand.So, the author observed that the enterprise financing area by internal is very easy to constant tension for a start, become need external support process is actually very common, in the past private private economy is running on its own accumulation, the bank's financial system is basically not give support.Now, on the one hand, private private economies of scale expansion, investment in fixed assets, or foreign investment scale, capital requirements, on the other hand, the internal management, especially the sales of financial management, funds tie up in great quantities, cause daily turnover is difficult, let alone money demand.三、制定銷售政策，規(guī)定客戶賬期和信用額度

Third, sales policy, customer account period and credit limit

為了做好銷售財(cái)務(wù)管理，企業(yè)有必要制定明確的銷售政策，作為銷售部門和財(cái)務(wù)部門共同做好銷售財(cái)務(wù)管理的政策依據(jù)。很多企業(yè)就是沒有這方面的管理意識，兩個(gè)部門對于客戶管理、銷售管理、應(yīng)收賬款管理等非常松懈。銷售人員多半認(rèn)為只要發(fā)了貨，遲早能夠收回貨款，在客戶明顯超期或超信用額度的情況下，傾向無節(jié)制地發(fā)貨，不考慮風(fēng)險(xiǎn)，導(dǎo)致客戶無成本地拖欠賬款，企業(yè)應(yīng)收賬款規(guī)模越來越龐大，資金周轉(zhuǎn)日益困難，最后難以解決。而財(cái)務(wù)部門，則由于人員的素質(zhì)水平不一，有的企業(yè)財(cái)務(wù)部能夠比較好的行使職責(zé)，主動(dòng)控制客戶賬款期限和信用；有的企業(yè)財(cái)務(wù)人員則完全不具備這種管理意識。即使財(cái)務(wù)人員具備管理意識和主動(dòng)性的，其管理效果也取決于經(jīng)營者對此問題的認(rèn)識，如老板或高層管理者不重視這個(gè)問題，則情況往往變成了財(cái)務(wù)部與銷售部門之間的“博弈”，誰的主動(dòng)觀念更強(qiáng)、性格更強(qiáng)、部門地位更高，往往決定了經(jīng)營者按誰的意見辦事。

To handle sales of financial management, enterprise is necessary to set clear sales policy, as a sales department and finance department to handle sales the policy basis of financial management.Many companies is that there is no this aspect of the management consciousness, the two departments for customer management, sales management, accounts receivable management, and other very lax.Sooner or later, most sales people think that as long as the goods, can recover the payment for goods, the customer are obviously or super credit conditions, tend to be unrestrained delivery, does not consider risk, lead to customer without cost default accounts, corporate accounts receivable scale is more and more large, capital turnover is becoming more and more difficult, the difficult to solve.And finance department, personnel's quality level is differ, some enterprises accounting can better exercise the duties, take the initiative to control the customer payment term and credit;Some enterprise financial personnel simply does not have this kind of management consciousness.Even has financial personnel management consciousness and initiative, its effect also depends on management operators awareness of the problem, such as a boss or senior managers do not attach importance to this problem, which is often becomes a “game” between financial department and sales department, whose active concept is stronger and stronger personality, department, position higher, often determines the operator according to the who's advice.

第三篇：銷售過程

目的：練習(xí)銷售過程核算

資料：紅光工廠2011年7月份發(fā)生有關(guān)銷售經(jīng)濟(jì)業(yè)務(wù)如下：

1.向甲廠出售A產(chǎn)品500件，每件售價(jià)60元，增值稅稅率17%。貨款已收到存入銀行。

2.向乙公司出售B產(chǎn)品300件，每件售價(jià)150元，增值稅稅率17%。貨款尚未收到。

3.按出售的兩種產(chǎn)品的實(shí)際銷售成本轉(zhuǎn)賬（A產(chǎn)品每件45元，B產(chǎn)品每件115元）。

4.以銀行存款支付上述A、B兩種產(chǎn)品在銷售過程中的運(yùn)輸費(fèi)800元、包裝費(fèi)200元。

5.結(jié)算本月份銷售機(jī)構(gòu)職工工資1000元，應(yīng)付職工福利費(fèi)140元。

6.向丙廠出售甲材料100千克，每千克售價(jià)12元。貨款已收到，存入銀行。

7.按出售的甲材料實(shí)際銷售成本轉(zhuǎn)賬（每千克10元）。

第四篇：銷售過程

一、銷售人員對行業(yè)的認(rèn)知

■推銷的重要性

■銷售人員的基本模式

■推銷的基本過程

■21世紀(jì)銷售變化的新趨勢

二、銷售人員具備的個(gè)性和知識

■銷售人員的基本品格

■掌握行業(yè)產(chǎn)品及行業(yè)知識 ■掌握消費(fèi)者消費(fèi)知識

■對客戶消費(fèi)的調(diào)查及了解

三、銷售人員的有效溝通技巧

■對溝通的認(rèn)識

■溝通的基本模式和構(gòu)成要素

■有聲語言溝通技巧

■無聲語言溝通技巧

■空間語言

四、如何尋找目標(biāo)客戶

■尋找客戶的重要性

■尋找客戶的方法

■如何提高尋找客戶的成功率

五、如何處理客戶的異議

■正確認(rèn)識客戶異議

■客戶異議的類型

■客戶異議的鑒別

■異議處理的方法

■處理客戶異議的技巧

■幾種常見客戶異議處理策略

六、如何把握銷售關(guān)鍵---促成銷售

■什么是成交的信號

■促成交易的有效方法

■如何與客戶分手

七、如何建立客戶關(guān)系

■客戶關(guān)系的本質(zhì)

■影響客戶關(guān)系的因素

■如何建立客戶關(guān)系

八、銷售人員的自我管理

■時(shí)間管理

■客戶分析

■銷售活動(dòng)分析

■拜訪效果分析

九、特別銷售人員推銷技巧---商超銷售

■零售人員銷售的重要性

■如何迎接顧客

■如何接待不同需求的顧客

■贏得零售銷售的技巧

■銷售人員經(jīng)常遇到的問題

■如何利用建議擴(kuò)大銷售

第五篇：銷售過程業(yè)務(wù)

一、飛樂工廠11月份發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)，要求編制相關(guān)會(huì)計(jì)分錄

1、收到上月華誼工廠所欠貨款8500元，存入銀行 借：銀行存款8500

貸：應(yīng)收賬款——華誼8500

2、銷售給星源工廠A產(chǎn)品300件，每件200元，B產(chǎn)品200件，每件100元，增值稅稅率17%，所有款項(xiàng)通過銀行收回 借：銀行存款93600 貸：主營業(yè)務(wù)收入——A產(chǎn)品60000

——B產(chǎn)品20000

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）13600

3、銷售給中橋工廠A產(chǎn)品150件，每件210元，增值稅稅率17%，收到中橋工廠開來商業(yè)承兌匯票一張 借：應(yīng)收票據(jù)——中橋36855 貸：主營業(yè)務(wù)收入31500

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）5355

4、銷售給華亞工廠B產(chǎn)品50件，每件110元，增值稅率17%，貨款尚未收回 借：應(yīng)收賬款——華亞6435

貸：主營業(yè)務(wù)收入5500

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）935

5、上月收到的商業(yè)承兌匯票到期，通過銀行取得票款15000元 借：銀行存款15000

貸：應(yīng)收票據(jù)15000

6、收到銷售給華亞工廠B產(chǎn)品款項(xiàng)6435元

借：銀行存款——華亞6435 貸：應(yīng)收賬款——華亞6435

7、根據(jù)合同預(yù)收樂華公司貨款150000元，款項(xiàng)收妥存入銀行 借：銀行存款150000

貸：預(yù)收賬款150000

8、銷售不需用的材料一批500公斤，單價(jià)20元，增值稅1700元，收到銀行承兌匯票一張 借：應(yīng)收票據(jù)11700 貸：其他業(yè)務(wù)收入10000 應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）1700

9、按合同銷售A產(chǎn)品1500件給樂華公司，銷售單價(jià)200元，稅率17% 借：預(yù)收賬款351000 貸：主營業(yè)務(wù)收入——A產(chǎn)品300000

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）51000

10、接銀行收款通知，收到樂華公司本月購入A產(chǎn)品的差額款 借：銀行存款201000 貸：預(yù)收賬款201000

11、以現(xiàn)金支票支付商品展覽費(fèi)13000元，產(chǎn)品銷售運(yùn)雜費(fèi)56000元

借：銷售費(fèi)用69000

貸：銀行存款69000

12、月末結(jié)轉(zhuǎn)已售材料成本9000元 借：其他業(yè)務(wù)成本9000

貸：原材料9000

13、月末結(jié)轉(zhuǎn)已銷A、B產(chǎn)品的實(shí)際生產(chǎn)成本，其中：A產(chǎn)品單位成本150元，B產(chǎn)品單位成本70元 借：主營業(yè)務(wù)成本——A150*(450+1500)

——B70*250 貸：庫存商品——A150*(450+1500)

——B70*250

14、按規(guī)定計(jì)算和結(jié)轉(zhuǎn)消費(fèi)稅4000元，城建稅120元，教育費(fèi)附加40元

借：營業(yè)稅金及附加4160 貸：應(yīng)交稅費(fèi)——應(yīng)交消費(fèi)稅4000

——應(yīng)交城市維護(hù)建設(shè)稅120

——應(yīng)交教育費(fèi)附加40