发卖与收款营业的概念（国外英文资料）.docVIP

销售与收款业务的概念（国外英文资料） Sales and collection business concept (self-examination accounting system design tutorial) Join the collection channel: self-examination Sales and collection business concept (self-examination accounting system design tutorial) The concept and characteristics of sales and receivable business (1) the concept of sales and receivable business (memorization) Sales and collection business mainly refers to the act of selling goods and obtaining payment. In this segment, the main purpose of the enterprise is to sell products and obtain sales revenue. Sales and payment business links including accept customer orders, sales discount and credit credit approval, fill the sales invoice, delivery goods, sales revenue and accounts receivable, handle and record sales returns and sales discounts, deal with bad loans, etc. To strengthen the design of sales and gathering business accounting system, standardized sales and collection activities, a comprehensive and systematic record sales process, supervision and control of goods and payment for goods, improve the quality of enterprises operating income. (2) characteristics of sales and receivable business (memorization) Sales and collection processes are more complex. Enterprise sales and credit business is not a simple delivery process, make money, hand on the one hand, the trading behavior of step: purchase order received from each other, to hold trade talks, to the handover of the goods, to the payment for goods to pay, and even return and discount. In the process, the enterprise not only need to investigate customer credit, waging fierce price negotiations with customers, to the customer need the goods, but also need the flexibility to handle sales allowances and sales return. On the other hand, it involves multiple departments within the enterprise. Such as sales department, the credit management department, warehousing department and accounting department, etc., also involved in enterprise external supplier,