Alcohol is immediately absorbed through the lining of your stomach and your small intestine before making its way into your bloodstream.  The rate of absorption into the blood stream is affected by the amount of food in your stomach and the composition of the drink.  Food in the stomach serves as a roadblock, preventing rapid absorption into the small intestine.  Beverages that are carbonated are more quickly absorbed due to the pressurization within the stomach. 

Once alcohol is absorbed, the liver fights to break it down.  The blood stream indicates the level of excessive alcohol within the body, the blood alcohol content (BAC).  Vomiting immediately after drinking may help to stabilize your BAC; however, as time passes vomiting will have less effect on the BAC.

Your body metabolizes 90% of the alcohol you consume; the remaining 10% is excreted through urination and sweat.  There is little to no nutrition in alcohol, yet it ranks very high in caloric content.

Tips to safe guard your body:

Eat before/while drinking
Remember that liquor will effect the body, it simply takes more time to feel the effect
Do not binge drink and overload the liver
The body can safely metabolize 1 drink an hour
Blood alcohol content varies according to height, weight , and gender
Hydrate your body with water
Do not drink your meal.  Alcohol cannot replace the nutrition from a meal