审计英语销售与收款循环的审计Word格式文档下载.docx
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审计英语销售与收款循环的审计Word格式文档下载.docx
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Internalcontroldeficiency
收入:
Revenue
应收账款:
Accountsreceivable
函证:
Confirmation
销售订单:
Salesorder
赊销:
Creditbusiness
信用额度:
Linesofcredit
信用风险:
Creditrisk
坏账准备:
Baddebtreserves
应收账款账龄分析:
Agingofaccountsreceivable
认定:
Assertion
计价和分摊:
Valuationandallocation
预先编号:
Pre-numbered
完整性:
Completeness
签发:
Issue
销售发票:
Salesinvoice
货运单据:
Shippingbills
连续性:
Continuity
发生:
Occurrence
正确性:
Accuracy
内部控制:
Internalcontrol
折扣:
Discount
授权:
Authorization
批准:
Approval
实质性程序:
Substantiveprocedures
毛利率:
Grossprofitmargin
显著变化:
Significantvolatility
明细账:
Subsidiaryledger
截止:
Cut-off
替代程序:
Alternativeprocedures
所有权:
Ownership
分析程序:
Analyticalprocedures
累计错误:
Accumulativeerrors
尚欠的账款余额:
Outstandingreceivablebalance
三、重点、难点讲解
I.销售与收款循环涉及的主要业务活动
销售业务从接受客户订购单开始,经过信用部门审核、发货、开票、记账、收款等过程。
Ⅰ.Mainbusinessactivitiesofsalesandcollectioncycle
Salesstartfromacceptingcustomer’sorders,andgothroughcreditdepartmentreview,shipping,invoicing,recording,collectionandotherprocedures.
接受客户订购单
首先由客户提出订货要求。
销售单管理部门根据以前列出已批准销售的客户名单决定是否同意接受某客户的订单。
Acceptingcustomer’sorders
Firstly,thecustomerplacesorder.Departmentofsalesordermanagementshalldecidewhetherornottoacceptcertaincustomer’ssalesorderbasedonpreviouslistsofcustomerwhohavebeenapproved.
如果该客户未被列入,则通常需要由销售单管理部门的主管来决定是否同意销售。
如果同意并确定销售,应编制一式多联的销售单。
(销售单与销售交易的“发生”认定)
Ifthecustomerisnotinthelist,managersofthedepartmentofsalesordermanagementshoulddecidewhetherornottoaccepttheorder.Ifthedepartmentagreesanddecidestosell,salesorderinmultipleformsshallbeprepared.(Salesorderisrelatedtoassertionof“occurrence”ofsalestransaction)
批准赊销信用
如果是赊销业务,销售单应由信用管理部门根据管理层的赊销政策在每个客户的已授权的信用额度内进行。
Approvingcreditforcreditbusiness
Incaseofcreditbusiness,salesordershallbecarriedoutwithineachcustomer’sauthorizedlinesofcreditbythecreditdepartmentaccordingtothecreditpolicyofmanagement.
执行人工赊销信用检查时,要避免销售人员为扩大销售而使企业承受不适当的信用风险。
Whenperformingartificialcreditcheckforcreditbusiness,theinappropriatecreditrisksufferedbyenterprisewhicharisesfromsalesmanexpandingsalesshouldbeavoided.
对新客户通常应进行信用调查(包括获取信用评审机构对客户信用等级的评定报告)。
Fornewcustomers,investigationofcreditgenerallyshallbecarriedout(includingobtainingevaluationreportofcreditratingpreparedbycreditassessmentinstitutions).
无论是否批准赊销,都要求被授权的信用管理部门人员在销售单上签署意见,然后再将已签署意见的销售单送回销售单管理部门设计信用批准控制,与应收账款账面余额的“计价和分摊”认定有关。
Nomatterwhetherthecreditbusinessisapproved,theauthorizedpersonofcreditdepartmentisrequiredtocommentonthesalesorder,andthenthesalesorderwithcommentistransferredtodepartmentofsalesordermanagementtodesigncreditapprovalcontrol,whichisrelatedtoassertionof“valuationandallocation”ofthebookvalueofthereceivable.
按销售单供货经过信用审批后的销售单送回销售部门后,第一联直接送仓库作为按销售单供货和发货给装运部门的授权依据。
Afterapprovedsalesorderistransferredtosalesdepartment,thefirstformistransferredtothewarehouseastheauthorizationevidencebywhichgoodsaresuppliedaccordingtosalesorderanddeliveredtoshippingdepartment.
第二联交开具账单部门,第三联由销售部留存。
Thesecondformistransferredtothedepartmentwhichissuesinvoices,andthethirdformiskeptbysalesdepartment.
仓库开具预先连续编号的发货单,并在销售的产品装运后,将相关副本分送开具账单部门、运输单位和客户。
Thewarehouseissuesshippingbillswhicharepre-numbered,andsendsrelevantcopiesofshippingbillsseparatelytothedepartmentwhichissuesinvoices,shippingdepartment,andcustomersaftersoldgoodsareshipped.
销售单流转控制与销售交易的“完整性”认定有关。
Controlofsalesordertransferisrelatedtoassertionof“completeness”ofsales.
按销售单装运货物
装运部门将从仓库提取的商品与销售单核对无误后装运,并编制一式四联预先连续编号的发运单,其中三联及时分送开具账单部门、仓库和客户。
Shippinggoodsaccordingtosalesorder.
Aftertheshippingdepartmentchecksgoodstakenfromthewarehouseagainstsalesorder,itshallpreparefourcopiesofshippingbillswhicharepre-numbered,andsendthreecopiesseparatelytothedepartmentwhichissuesinvoices,warehouseandcustomersintime.
一联留存装运部门。
定期检查每张装运凭证后均已附有相应的销售发票,与销售交易的“完整性”认定相关。
Onecopyiskeptbytheshippingdepartment.Checkingregularlyeachshippingbillaccompaniedbycorrespondingsalesinvoiceisrelatedtoassertionof“completeness”ofsales
向客户开具账单
开具账单部门职员在开具每张销售发票之前,独立检查是否存在装运凭证和相应的经批准的销售单。
Invoicingtocustomers
Beforestaffsofinvoicingdepartmentissueseachsalesinvoice,theyshallcheckindependentlywhetherthereareshippingbillsandcorrespondingapprovedsalesorder.
将装运凭证上的商品总数与相对应的销售发票上的商品总数核对,依据已授权批准的商品价目表编制销售发票,检查销售发票计价和计算的正
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- 审计 英语 销售 收款 循环