销售与收款环节内部控制制度设计外文翻译.pdfVIP

毕业论文范文模板 毕业设计 (论文)外文文献翻译 2012 届 译文一：销售与收款环节内部控制制度设计（上） 译文二：销售与收款环节内部控制制度设计（下） 学生姓名 柳虹羽 学 号 0202080416 系 别 经济与管理系 专业班级 会计学 0804 班 指导教师 完成日期 2012 年 11 月 毕业论文范文模板 SALES AND RECEIVABLES LINK INTERNAL CONTROL SYSTEM DESIGN Abstract The continuous economic development, market competition also is in ceaseless aggravate, the enterprise in order to increase sales, share of market of race to control to enhance their competitiveness, more and more use of credit policy. Credit on one hand increase the companys sales, reduce inventory costs, but on the other hand, also make the enterprise is faced with cannot recover loans credit risk. In China, the lack of credit environment, accounts receivable is always high, the corresponding management cost is large increase, more serious is if unable to return, may cause the enterprise fund chain break, the payment crisis. Therefore, the rational design of enterprise sales and account receivable internal control is of great significance. Key words: sales; collection; internal control An introduction Internal control refers to the enterprises in order to guarantee the normal business activities, to ensure the security and integrity of assets, prevent fraud leak, the formulation and implementation of policies and procedures. The internal control system is the enterprise management system the important, an indispensable component, but also the development of the economy, the internal control in the enterprise production and management activities of the more important. In general, the sa