摘要
企業(yè)的銷售及收款直接關(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)銷售與收款的內(nèi)部控制,規(guī)范銷售與收款行為,防范銷售與收款過(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)任公司銷售與收款這一主題展開，運(yùn)用內(nèi)部控制理論對(duì)xx公司銷售與收款環(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公司杜絕銷售環(huán)節(jié)的內(nèi)部隱患、防范賒銷風(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