Vehicle sales accounting major is finance management, sales and inventory of statistical analysis, and manufacturers accounting check. Sources of funding vehicle purchase our company is mainly of two parts: Part one is its own funds, is part of the three party agreement of loan funds. Need to pay attention to the use of funds in the process of the turnover rate of capital, funds in transit time, and the manufacturers ordering (according to the vehicle type and model), enterprise financing ability. In the practical application is mainly to the three party agreement of loan funds control and management.

       Using the following about the three party agreement of loan funds. The three party agreement of loan funds is defined by the manufacturer, distributor, the bank signed the loan agreement. The dealer to 30% of its own funds and 70% bank loans from the manufacturers to purchase a car, 70% of bank loans to the vehicle license pledge to the bank, dealers also bank loan funds, the bank will pledge vehicle certificate to the dealer.

　   Our company is mainly in six aspectsTheManagement: (1) to strictly monitor the mortgage on the banks of the vehicle certificate, to ensure that the bank mortgage vehicle certificate and the 4S store inventory information dynamic consistency. Here the inventory information refers to the financial account statistics. (2) according to the sold financial vehicle to the bank for license application, banks after the dealer will have sold vehicle certificate redemption. (3) were analysed and the supplementary inventory vehicles to sell the vehicle type and model every day. (4) from a single customer had an appointment with the bank in exchange for certificates, lest delay inconveniencing customers. (5) reasonable, smooth flow, standardized operation, improve the efficiency in the use of funds, accelerate inventory turnover. (6) in the certificate renewal registration timely inventory accounting process, accurate accounting of sales, to ensure that the inventory account and financial account deposit agreement.

       The method of amplifying funds for acceptance, and the maturity of the acceptance, timely financial compensation and the processing of the new draft, in order to achieve efficient use of capital. 

       In financial accounting, the FIFO method using my company cost valuation method. Cost includes only the purchase price, freight by automobile production enterprises transfer depot undertakes, other costs incurred expenses. Financial need to compute according to the purchase and sales of manufacturers policies, monthly discount or rebate, manufacturers are usually in the next few months issue scarlet letter invoice or negative allowance, according to the service content of financial accounting treatment accordingly, as the procurement vehicle rebate reduced inventory goods, other rebate to offset the cost of goods sold therefore, the calculation of discount or rebate and claim work must pay attention to.

       In the purchase process is mostly goods first to invoice at the same time or after, so set the reference books of assets registration and certificate for timely management. The arrival of the goods at the amount of possible and later invoice amount of inconsistency, adjusted at the end of the month, inconsistent carryover next month.

       Sales for the sales department sales list calculate bicycle Maori, in entry certificate according to types and models were inputted, sales commission and bonus into the cost calculation. At the end of the month to check inventory and full month of sales and purchase and estimation of the next purchase, inventory and accounts at the same time with the manufacturer's check.

       The vehicle sales profit have mentioned the sale price and rebate system according to the manufacturer according to sales situation to the rebate, the rebate lag, this part of the need for withholding or amortization monthly rebate.

        In short, the financial accounting content of automobile 4S shop sales accounted for the majority of its overall sales accounting, is an accounting link is important. Do a good job in the aspect of the accounting work, can accurately reflect the financial position and the use of funds of enterprises, to provide reliable data basis for decision makers. For enterprises to financial accounting, clear expectations, has a profound significance.