大庆xx集团销售业务核算及内部控制制度设计大摘要.doc
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大庆xx集团销售业务核算及内部控制制度设计大摘要,摘要销售是企业生存和发展的关键，理论上企业都愿意进行现销，而不愿意进行赊销，但是在现实中企业为了稳定销售渠道，扩大产品销售，不得不进行赊销，由此产生了大量的应收账款，直接影响企业的经济效益。针对大庆xx集团大量应收账款无法按时全额回收和xx集团大量坏账导致集团经济效益受到巨大影响的现象，以完善大庆xx集团销售业务的会计...
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摘要
销售是企业生存和发展的关键，理论上企业都愿意进行现销，而不愿意进行赊销，但是在现实中企业为了稳定销售渠道，扩大产品销售，不得不进行赊销，由此产生了大量的应收账款，直接影响企业的经济效益。针对大庆xx集团大量应收账款无法按时全额回收和xx集团大量坏账导致集团经济效益受到巨大影响的现象，以完善大庆xx集团销售业务的会计核算制度，降低xx集团应收账款的坏账率，强化xx集团应收账款风险的管理，确保xx集团运营的顺利为目的，结合应收账款风险规避方法，不同客户不同信用政策的原则，对大庆xx集团进行会计核算制度和内部控制制度的设计。
关键词 销售 应收账款 坏账 内部控制
Sales is the key to survival and development, in theory, companies are willing to sell rather than for credit, but the fact that in order to stabilize the business sales channels, expand product sales, had to credit, which should produce a large number of accounts receivable. Venture Group in Daqing during the practicum period, a large number of bad debts for the business group led by the tremendous impact of the Group of economic phenomenon, has done this on the Daqing Oil Group sales business accounting and the design of internal .This design focus on improving the group sales business accounting system, reducing the Group's bad debt rate of accounts receivable, accounts receivable to improve the Group's risk management, to ensure the smoothoperation of the Group and to write.Accounts receivable of which talked about the method of risk aversion, the establishment of a risk assessment system, according to the different companies to give customers of different credit policies; sales operations of the establishment of accounting and internal control system.
Keyword Sales Accounts receivable Bad debts Internal controls
销售是企业生存和发展的关键，理论上企业都愿意进行现销，而不愿意进行赊销，但是在现实中企业为了稳定销售渠道，扩大产品销售，不得不进行赊销，由此产生了大量的应收账款，直接影响企业的经济效益。针对大庆xx集团大量应收账款无法按时全额回收和xx集团大量坏账导致集团经济效益受到巨大影响的现象，以完善大庆xx集团销售业务的会计核算制度，降低xx集团应收账款的坏账率，强化xx集团应收账款风险的管理，确保xx集团运营的顺利为目的，结合应收账款风险规避方法，不同客户不同信用政策的原则，对大庆xx集团进行会计核算制度和内部控制制度的设计。
关键词 销售 应收账款 坏账 内部控制
Sales is the key to survival and development, in theory, companies are willing to sell rather than for credit, but the fact that in order to stabilize the business sales channels, expand product sales, had to credit, which should produce a large number of accounts receivable. Venture Group in Daqing during the practicum period, a large number of bad debts for the business group led by the tremendous impact of the Group of economic phenomenon, has done this on the Daqing Oil Group sales business accounting and the design of internal .This design focus on improving the group sales business accounting system, reducing the Group's bad debt rate of accounts receivable, accounts receivable to improve the Group's risk management, to ensure the smoothoperation of the Group and to write.Accounts receivable of which talked about the method of risk aversion, the establishment of a risk assessment system, according to the different companies to give customers of different credit policies; sales operations of the establishment of accounting and internal control system.
Keyword Sales Accounts receivable Bad debts Internal controls
