xx铅芯公司销售与收款内部控制制度设计毕业设计.doc

摘 要
企业的销售及收款直接关系到企业的现金流入，影响到企业的财务状况和会计核算的质量，因此,建立科学、合理、适用的企业销售与收款的内部控制,规范销售与收款行为,防范销售与收款过程中的差错和弊端,是内部会计控制必须解决的一大问题。
xx铅芯公司是一家中型生产企业，本文将主要围绕xx铅芯有限责任公司销售与收款这一主题展开，运用内部控制理论对xx公司销售与收款环节进行分析，以关键控制点为核心，提出了销售与收款环节的内部控制设计和实施方案。本文的研究对于xx公司杜绝销售环节的内部隐患、防范赊销风险具有现实的指导意义，同时对于中小国营企业内部控制的完善也有一定的借鉴意义。

关键词 销售与收款 内部控制 实施方案

Abstract
The enterprise marketing and the by cash gathering money of being related to enterprise directly are flowed into , are affect the mass to enterprise finacial status and accounting, therefore, enterprise sells and the inside gathering money of controls build science , rational , suitable for use, the behavior the norm being sold and gathering money of, keeps watch the abuse selling the error sum that process hits the target with gathering money of , is one big problem the inside accountant must solve as controlling.
The Temple of Heaven lead core company has been medium-sized one manufacturing enterprises , this one subject has unfolded the main body of a book with selling around the Temple of Heaven lead core limited liability company and gathering money of mainly , the link the control theory wielding the inside being sold to the Temple of Heaven company and gathering money of has carried out analysis , centering on key control point , has suggested that to sell the scheme controlling design and being put into effect with gathering money of in the inside of link's. The main body of a book go into completely eradicates the risk selling the link inside hidden trouble , keeping watch sales on account to the Temple of Heaven company having real guiding significance , improving and perfecting controlling at the same time to inside of small and medium state enterprise also has certain draw lessons meaning。

Key words Sell with gathering money of The inside is controlled Implementation plan



目 录
摘 要 I
Abstract II

第1章 公司简介 错误！未定义书签。
第2章 xx铅芯公司销售与收款内部控制概述 2
2.1公司销售部门控制环境现状 2
2.2公司销售部门业务流程控制概述 4
2.3公司销售与收款内部控制中存在的问题概述 5
第3章 xx铅芯公司销售与收款核算制度设计 8
3.1销售与收款核算基本设计 8
3.1.1会计科目设计 8
3.1.2会计凭证设计 9
3.2销售与收款业务处理流程设计 17
3.3销售成本的结转设计 18
3.4销售收入的账务处理设计 19
第4章 xx铅芯公司销售与收款内部控制制度设计 22
4.1销售与收款缓解内部控制设计的目标和原则 22
4.2公司销售与收款环节内部控制设计 24
4.2.1公司销售环节内部控制环境建设 24
4.2.2销售环节的控制流程和关键控制点 27
4.2.3对销售与收款环节内部控制设计的实施 错误！未定义书签。
4.3公司应收账款环节内部控制设计 33
4.3.1公司应收账款环节的具体情况概述 33
4.3.2应收账款事前控制设计 34
4.3.3应收账款事中控制设计 37
4.3.4应收账款事后控制设计 38
结 束 语 39
致 谢 40
参考文献 41
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