摘 要
企業(yè)的銷(xiāo)售及收款直接關(guān)系到企業(yè)的現(xiàn)金流入，影響到企業(yè)的財(cái)務(wù)狀況和會(huì)計(jì)核算的質(zhì)量，因此,建立科學(xué)、合理、適用的企業(yè)銷(xiāo)售與收款的內(nèi)部控制,規(guī)范銷(xiāo)售與收款行為,防范銷(xiāo)售與收款過(guò)程中的差錯(cuò)和弊端,是內(nèi)部會(huì)計(jì)控制必須解決的一大問(wèn)題。
xx鉛芯公司是一家中型生產(chǎn)企業(yè)，本文將主要圍繞xx鉛芯有限責(zé)任公司銷(xiāo)售與收款這一主題展開(kāi)，運(yùn)用內(nèi)部控制理論對(duì)xx公司銷(xiāo)售與收款環(huán)節(jié)進(jìn)行分析，以關(guān)鍵控制點(diǎn)為核心，提出了銷(xiāo)售與收款環(huán)節(jié)的內(nèi)部控制設(shè)計(jì)和實(shí)施方案。本文的研究對(duì)于xx公司杜絕銷(xiāo)售環(huán)節(jié)的內(nèi)部隱患、防范賒銷(xiāo)風(fēng)險(xiǎn)具有現(xiàn)實(shí)的指導(dǎo)意義，同時(shí)對(duì)于中小國(guó)營(yíng)企業(yè)內(nèi)部控制的完善也有一定的借鑒意義。

關(guān)鍵詞 銷(xiāo)售與收款 內(nèi)部控制 實(shí)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 錄
摘 要 I
Abstract II

第1章 公司簡(jiǎn)介 錯(cuò)誤！未定義書(shū)簽。
第2章 xx鉛芯公司銷(xiāo)售與收款內(nèi)部控制概述 2
2.1公司銷(xiāo)售部門(mén)控制環(huán)境現(xiàn)狀 2
2.2公司銷(xiāo)售部門(mén)業(yè)務(wù)流程控制概述 4
2.3公司銷(xiāo)售與收款內(nèi)部控制中存在的問(wèn)題概述 5
第3章 xx鉛芯公司銷(xiāo)售與收款核算制度設(shè)計(jì) 8
3.1銷(xiāo)售與收款核算基本設(shè)計(jì) 8
3.1.1會(huì)計(jì)科目設(shè)計(jì) 8
3.1.2會(huì)計(jì)憑證設(shè)計(jì) 9
3.2銷(xiāo)售與收款業(yè)務(wù)處理流程設(shè)計(jì) 17
3.3銷(xiāo)售成本的結(jié)轉(zhuǎn)設(shè)計(jì) 18
3.4銷(xiāo)售收入的賬務(wù)處理設(shè)計(jì) 19
第4章 xx鉛芯公司銷(xiāo)售與收款內(nèi)部控制制度設(shè)計(jì) 22
4.1銷(xiāo)售與收款緩解內(nèi)部控制設(shè)計(jì)的目標(biāo)和原則 22
4.2公司銷(xiāo)售與收款環(huán)節(jié)內(nèi)部控制設(shè)計(jì) 24
4.2.1公司銷(xiāo)售環(huán)節(jié)內(nèi)部控制環(huán)境建設(shè) 24
4.2.2銷(xiāo)售環(huán)節(jié)的控制流程和關(guān)鍵控制點(diǎn) 27
4.2.3對(duì)銷(xiāo)售與收款環(huán)節(jié)內(nèi)部控制設(shè)計(jì)的實(shí)施 錯(cuò)誤！未定義書(shū)簽。
4.3公司應(yīng)收賬款環(huán)節(jié)內(nèi)部控制設(shè)計(jì) 33
4.3.1公司應(yīng)收賬款環(huán)節(jié)的具體情況概述 33
4.3.2應(yīng)收賬款事前控制設(shè)計(jì) 34
4.3.3應(yīng)收賬款事中控制設(shè)計(jì) 37
4.3.4應(yīng)收賬款事后控制設(shè)計(jì) 38
結(jié) 束 語(yǔ) 39
致 謝 40
參考文獻(xiàn) 41
附錄1
附錄2