在《基础会计》的教学中,工业企业中主要经济业务的核算是学习的重点和难点。而销售过程是工业企业生产经营过程的最后阶段,它是企业以一定方式将产品销售给购货单位,并按销售价格取得销售收入的过程。通过这一过程,成品资金转化为货币资金,所 In the teaching of “basic accounting”, the accounting of major economic businesses in industrial enterprises is the key and difficult point of study. The sales process is the final stage of the production and operation of industrial enterprises, which is the process by which enterprises sell their products to purchasing units in a certain way and obtain the sales revenue according to the sales price. Through this process, the finished product funds are converted into monetary funds