xx铅芯公司销售与收款核算制度设计毕业论文.doc
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xx铅芯公司销售与收款核算制度设计毕业论文,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核算制度,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，是企业良性发展必须解决的重要问题。xx铅芯公司是一家中型生产企业，围绕xx铅芯有限责任公司销售与收款这一主题展开，对xx公司销售...
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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核算制度,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，是企业良性发展必须解决的重要问题。
xx铅芯公司是一家中型生产企业，围绕xx铅芯有限责任公司销售与收款这一主题展开，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核算制度及内部控制设计和实施方案。对于xx公司销售与收款业务的核算，以及杜绝销售环节的内部隐患、风险防范具有现实的指导意义，同时对于中小国营企业的销售与收款业务体系也有一定的借鉴意义。
关键词 销售与收款 内部控制 风险防范
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 finacialy status and accounting, therefore, enterprise sells and the inside gathering mone 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 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 1
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 3
2.3公司销售与收款内部控制中存在的问题概述 4
第3章 XX铅芯公司销售与收款核算制度设计 7
3.1销售与收款核算基本设计 7
3.3.1会计科目设计 7
3.3.2会计凭证设计 9
3.2销售与收款业务处理流程设计 14
3.3销售成本的结转设计 16
3.4销售收入的账务处理设计 16
第4章 公司销售与收款内部控制制度设计 18
4.1 销售与收款环节内部控制设计的目标和原则 18
4.2公司销售环节内部控制制度设计 19
4.2.1公司销售环节内部控制环境建设 19
4.2.2销售环节业务流程控制制度设计 21
4.3 公司应收账款环节内部控制制度设计 24
4.3.1应收账款的事前控制设计 24
4.3.2应收账款的事中控制设计 26
4.3.3应收账款的事后控制设计 27
结束语 30
致 谢 31
参考文献 32
附录1 33
附录２
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核算制度,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，是企业良性发展必须解决的重要问题。
xx铅芯公司是一家中型生产企业，围绕xx铅芯有限责任公司销售与收款这一主题展开，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核算制度及内部控制设计和实施方案。对于xx公司销售与收款业务的核算，以及杜绝销售环节的内部隐患、风险防范具有现实的指导意义，同时对于中小国营企业的销售与收款业务体系也有一定的借鉴意义。
关键词 销售与收款 内部控制 风险防范
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 finacialy status and accounting, therefore, enterprise sells and the inside gathering mone 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 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 1
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 3
2.3公司销售与收款内部控制中存在的问题概述 4
第3章 XX铅芯公司销售与收款核算制度设计 7
3.1销售与收款核算基本设计 7
3.3.1会计科目设计 7
3.3.2会计凭证设计 9
3.2销售与收款业务处理流程设计 14
3.3销售成本的结转设计 16
3.4销售收入的账务处理设计 16
第4章 公司销售与收款内部控制制度设计 18
4.1 销售与收款环节内部控制设计的目标和原则 18
4.2公司销售环节内部控制制度设计 19
4.2.1公司销售环节内部控制环境建设 19
4.2.2销售环节业务流程控制制度设计 21
4.3 公司应收账款环节内部控制制度设计 24
4.3.1应收账款的事前控制设计 24
4.3.2应收账款的事中控制设计 26
4.3.3应收账款的事后控制设计 27
结束语 30
致 谢 31
参考文献 32
附录1 33
附录２
