销售收入与应收款审计实训背景资料与要求2.docVIP

2008年1月20日，厦门华城会计师事务所对阳光实业有限公司2007年度的会计报表进行审计，审计员李明负责对该企业的主营业务收入与应收账款的审计，该审计员对阳光实业有限公司的主营业务收入的重要性评价是10000.00元，2006年度该企业的主营业务收入为440000.00元。阳光实业有限公司2007年度主营业务成本如下：1月份176400.00元，2月份9800.00元，3月份0元，4月份8376.07元，5月份6615.00元，6月份5940.00元，7月份19967.50元，8月份0元，9月份2205.00元，10月份58432.50元，11月份376733.12元，12月份94500.00元（所有应收账款的期初余额都是上年发生的）。根据背景资料和描述，编制主营业务收入和成本明细表 毛利率用百分数表示，保留两位小数）。根据背景资料对主营业务收入进行抽凭测试，如果发现会计处理不正确，请在结论中做出调整分录。 regulations are strictly implemented, work style and work style of cadres to further change, the party do The group further close relation, further establish the safety supervision cadres for the people, pragmatic and honest good image. The long-term goal: rectification with good work style, solid work measures, carry out supervision and administration of production safety work, ensure the production safety situation continues steady improvement, to achieve a fundamental improvement goal, to provide safe production platform for security the countys economic and social development. two the specific path: rectification can be generally divided into three stages: 1, carry out the look back, make improvement plan stage before August 30, 2014 . The main tasks are: in accordance with the six requirement, earnestly back board leadership See work, timely leak turnover, and lay a solid foundation of the implementation of the rectification; Party members take the lead in developing the look back , further modify personal control.Check material, focus on revealing problems more thick, more profound thoughts touched some corrective measures to some more efforts, and to participate as an ordinary party where the branch will be the topic of organizational life. On this basis, focus against the four winds, formulate and improve the team and the implementation of the rectification program personal corrective measures, focusing on the rectification mountain of the sea, not sent, seek practical results, the implementation of the work such as lack of formalism, divorced from r