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11.1 Major business activities of sales and collection cycle课程教案、知识点、字幕

同学们 大家好
Hello, everyone

今天我们要学习的内容是
Today we are going to learn about

企业在销售与收款循环中的主要业务活动
the main business activities of an enterprise in the sales and collection cycle

销售与收款循环的主要业务活动包括
The main business activities of the sales and collection cycle include

接受顾客订单
accepting customer orders

批准赊销信用
approving credit sales

按销售单供货
supplying goods according to sales orders

按销售单装运货物
shipping goods according to sales orders

向顾客开具账单
billing customers

记录销售
recording sales

办理和记录现金 银行存款收入
handling and recording cash and bank deposit income

办理和记录销售退回 销售折扣和折让
handling and recording sales rebate and allowance

注销坏账
writing off bad debts

提取坏账准备
and withdrawing bad debt reserves

销售与收款循环的主要业务活动一
Main business activities of sales and collection cycle

接受顾客订单
1. Accept customer orders

顾客提出订货要求是整个销售
The customer's order request is the starting point of the whole sales

与收款循环的起点
and collection cycle

管理层一般都列出了
The management generally lists

已批准销售的顾客名单
the customers who have been approved for sale

销售单管理部门在决定是否同意
When the sales order management department decides whether

接受某顾客的订单时
to accept the order of a customer

应追查该顾客是否被列入这张名单
it shall trace whether the customer is included in the list

如果该顾客未被列入
If the customer is not listed

则通常需要由销售单管理部门的主管
it is usually up to the head of the sales order management department

来决定是否同意销售
to decide whether to approve the sales

在批准了顾客订单之后
After the approval of the customer's order

下一步就应编制一式多联的销售单
the next step is to prepare a sales order in multiple copies

销售单是证明管理层有关销售交易
The sales order is one of the evidences to

发生认定的凭据之一
prove the management's recognition of the sales transaction

也是此笔销售的交易轨迹的起点
and also the starting point of the transaction track of this sales

销售与收款循环的主要业务活动二
The main business activities of sales and collection cycle

批准赊销信用
2. Approval of credit sales

对于赊销业务
For the credit sale business

赊销批准是由信用管理部门
the approval of credit sale is carried out by the credit management department

根据管理层的赊销政策
in accordance with the credit sale policy of the management level

在每个顾客的已授权的信用额度进行的
at the authorized credit limit of each customer

信用管理部门的职员在收到
After receiving the sales order

销售单管理部门的销售单后
from the sales order management department

应将销售单与该顾客已被授权的
the staff of the credit management department shall compare

赊销信用额度以及至今尚欠的
the sales order with the authorized credit limit of the customer

账款余额加以比较
and the account balance still owed so far

以切实避免销售人员为扩大销售
so as to by the sales personnel to expand the sales

而使企业承担不适当的信用风险
avoid the improper credit risk of the enterprise caused

无论批准赊销与否
Whether the credit sale is approved or not

都要求被授权的信用管理部门人员
the authorized credit management personnel are required

在销售单上签署意见
to sign the opinions on the sales order

然后再将已签署意见的销售单
and then send the signed opinions

送回销售单管理部门
back to the sales order management department

设计信用批准控制的目的
The purpose of credit approval control is

是为了降低坏账风险
to reduce the risk of bad debts

因此这些控制与应收账款账面余额的
so these controls are related to the valuation

计价和分摊认定有关
and apportionment of the book balance of accounts receivable

销售与收款循环的主要业务活动三
Main business activities of sales and collection cycle

按销售单供货
3. Supply by sales order

企业管理层通常要求商品仓库
The enterprise management usually requires the commodity warehouse to supply goods

只有在收到经过批准的销售单时才能供货
only when receiving the approved sales order

目的是为了防止仓库
so as to prevent the warehouse

在未经授权的情况下擅自发货
from delivering goods without authorization

因此已批准销售单的一联通常应送达仓库
Therefore, a link that has approved a sales order should always be delivered to the warehouse

作为仓库按销售单供货
as the authorization basis for the warehouse to supply

和发货给装运部门的授权依据
and ship goods to the shipping department according to the sales order

销售与收款循环的主要业务活动四
Main business activities of sales and collection cycle

按销售单装运货物
4. Shipment of goods according to sales documents

将按经批准的销售单供货
Separating the responsibility of shipping goods according to the approved sales order

与按销售单装运货物职责相分离
from the responsibility of shipping goods according to the sales order

有助于避免负责装运货物的职员
helps to avoid unauthorized shipment of products

在未经授权的情况下装运产品
by the staff responsible for shipping goods

此外装运部门职员在装运之前
In addition, the staff of the shipping department

还必须进行独立验证
must conduct independent verification before shipment

以确定从仓库提取的商品
to ensure that the goods extracted from the warehouse are accompanied

都附有经批准的销售单
by an approved sales order

并且所提取商品的内容与销售单一致
and the content of the goods extracted is consistent with the sales order

装运凭证提供了商品确实已装运的证据
The shipping document provides evidence that the goods have indeed been shipped

因此它是证实销售交易发生认定的
so it is another form of evidence

另一种形式的凭据
to confirm the confirmation of sales transaction

而定期检查以确定在编制的每张装运凭证后
while regular inspection to confirm that each shipping document

均附有相应的销售发票
is accompanied by corresponding sales invoice

则有助于保证销售交易完整性认定的正确性
helps to ensure the correctness of the confirmation of sales transaction integrity

销售与收款循环的主要业务活动五
The main business activities of sales and collection cycle

向顾客开具账单
5. Billing customers

开具账单包括编制和向顾客寄送
Billing includes the preparation

事先连续编号的销售发票
and delivery of pre numbered sales invoices to customers

为了降低开具账单过程中出现遗漏 重复
In order to reduce the risk of omission, repetition

错误计价或其他差错的风险
wrong pricing or other errors in the process of billing

应设立以下的控制程序
the following control procedures shall be established

一 开具账单部门职员在编制每张
1. The staff of billing department shall

销售发票之前独立检查是否存在装运凭证
independently check whether there are shipping documents

和相应的经批准的销售单
and corresponding approved sales orders before preparing each sales invoice

二 依据已授权批准的商品价目表
2.According to the authorized approved price list

编制销售发票
prepare sales invoice

三 独立检查销售发票计价和计算的正确性
3. Independently check the correctness of pricing and calculation of sales invoice

四 将装运凭证上的商品总数
4. Compare the total number of items on the shipping document

与相对应的销售发票上的商品总数进行比较
with the total number of items on the corresponding sales invoice

上述控制程序有助于确保用于记录
The above control procedures help to ensure

销售交易的销售发票的正确性
the correctness of sales invoices used to record sales transactions

因此这些控制与销售交易的发生
so these controls are related to the occurrence

完整性以及准确性认定有关
integrity and accuracy determination of sales transactions

销售发票副联通常由开具账单部门保管
The sales invoice is usually kept by the billing department

销售与收款循环的主要业务活动六
Main business activities of sales and collection cycle

记录销售
6. Record sales

记录销售的过程包括区分赊销 现销
The process of recording sales includes distinguishing cash sale on credit

按销售发票编制转账记账凭证
preparing transfer bookkeeping voucher

或现金 银行存款收款凭证
or cash bank deposit receipt voucher according to sales invoice

再据以登记销售明细账和应收账款明细账
and then registering sales subsidiary ledger, accounts receivable subsidiary ledger

或库存现金 银行存款日记账
or cash bank deposit journal on hand

记录销售的控制程序包括以下内容
The control procedure for recording sales includes the following contents

一 只依据附有有效装运凭证
1. Recording sales only based on sales invoices

和销售单的销售发票记录销售
with valid shipping documents and sales orders

这些装运凭证和销售单应能证明
which shall be able to prove

销售交易的发生及其发生的日期
the occurrence and date of sales transactions

二 控制所有事先连续编号的销售发票
2. Control all sales invoices with consecutive numbers in advance

三 独立检查已处理销售发票上的销售金额
3. Independently check the consistency between the sales amount on the processed sales invoice

同会计记录金额的一致性
and the accounting record amount

四 记录销售的职责应与处理
The responsibility for recording sales should be

销售交易的其他功能相分离
eparated from other functions for processing sales transactions

五 对记录过程中所涉及的
5. Limit the contact of relevant records

有关记录的接触予以限制
involved in the recording process

以减少未经授权批准的记录发生
to reduce the occurrence of unauthorized records

六 定期独立检查应收账款的明细账
6. Regularly and independently check the consistency between the Sub Ledger

与总账的一致性
and the general ledger of accounts receivable

七 定期向顾客寄送对账单
7. Send a statement to the customer regularly

并要求顾客将任何例外情况
and ask the customer to report any exceptions

直接向指定的未执行
directly to the designated accounting supervisor who has not executed

或记录销售交易的会计主管报告
or recorded the sales transaction

以上这些控制与发生 完整性
The above controls are related to the accuracy of occurrence integrity

准确性以及计价和分摊认定有关
and the determination of valuation and allocation

销售与收款循环的主要业务活动七
Main business activities of sales and collection cycle

办理和记录现金 银行存款收入
7. Handling and recording cash bank deposit income

这项功能涉及的是有关货款收回
This function relates to activities related to payment recovery

现金 银行存款增加
increase of cash bank deposit

以及应收账款减少的活动
and decrease of accounts receivable

处理货币资金收入时最重要的
The most important thing in dealing with monetary fund income

是要保证全部货币资金都必须如数
is to ensure that all monetary funds must

及时地记入库存现金 银行存款日记账
be recorded into the deposit journal

或应收账款明细账
or the accounts receivable Sub Ledger of the cash deposit bank in a timely manner

并如数 及时地将现金存入银行
and deposited into the bank in a timely manner

在这方面汇款通知单起着很重要的作用
Remittance notice plays an important role in this regard

销售与收款循环的主要业务活动八
The main business activities of sales and collection cycle

办理和记录销售退回 销售折扣与折让
8. Handle and record sales discounts and allowances returned from sales

顾客如果对商品不满意
If the customer is not satisfied with the goods

销售企业一般都会同意接受退货
the sales enterprise will generally agree to accept the return

或给予一定的销售折让
or give a certain sales discount

顾客如果提前支付货款
If the customer pays the payment in advance

销售企业则可能会给予一定的销售折扣
the sales enterprise may give a certain sales discount

发生此类事项时必须经授权批准
In case of such matters, it must be authorized and approved

并应确保办理此事有关的部门和职员各司其职
and ensure that the relevant departments and staff handle this matter perform their respective duties

分别控制实物流和会计处理
and control the actual logistics and accounting treatment respectively

在这方面严格使用贷项通知单
The strict use of credit notes in this regard

无疑会起到关键的作用
will undoubtedly play a key role

销售与收款循环的主要业务活动九注销坏账
Main business activities of sales and collection cycle 9. Write off bad debts

销售企业若认为某项货款再也无法收回
If the sales enterprise thinks that a certain payment can no longer be recovered

就必须注销这笔货款
it must cancel the payment

对这些坏账正确的处理方法应该是
The correct way to deal with these bad debts should be

获取货款无法收回的确凿证据
to obtain conclusive evidence that the payment for goods cannot be recovered

经适当审批后及时作会计调整
and make accounting adjustment in time after proper approval

销售与收款循环的主要业务活动十
Main business activities of sales and collection cycle

提取坏账准备
10. withdraw bad debt provision

坏账准备提取的数额必须能够抵补
The amount of bad debt provision withdrawn must be able to offset

企业以后无法收回的销货款
the sales payment that cannot be recovered by the enterprise in the future.

本节内容是销售与收款循环的主要业务活动
This section is the main business activity of sales and collection cycle

谢谢大家
Thank you

Auditing课程列表:

1 Introduction

-1.1 The emergence and development of civil audit

-1.2 The concept and function of CPA audit

-1.3 Elements and categories of forensic services

-1.4 The basic process of CPA audit

-Chapter 1 Unit Tests

2 Certified public accountants, public accounting firms and institutes of certified public accountants

-2.1 General qualification requirements for certified public accountants

-2.2 The organizational form of an accounting firm

-2.3 Conditions for the establishment of a public accounting firm

-Chapter 2 Unit Tests

3 Professional Standards for Certified Public Accountants

-3.1 Conceptual framework of professional ethics

-3.2 Meaning and immunity of confidentiality obligation

-3.3 Communication before and after accepting the commission

-Chapter 3 Unit Tests

4 Legal Liability of Certified Public Accountants

-4.1 Business failure and audit failure

-4.2 The determination of legal liability of certified public accountants

-4.3 The constitutive elements of the civil liability of certified public accountants

-4.4 The evasion and defense of legal liability of certified public accountants

-Chapter 4 Unit Tests

5 Audit objectives and their achievement

-5.1 The general objective of financial statement audit

-5.2 Audit objectives related to various transactions and events

-5.3 The process of achieving audit objectives

-5.4 Auditing responsibility of certified public accountants

-Chapter 5 Unit Tests

6 Audit Evidence and Audit Working Paper

-6.1 Audit evidence

-6.2 Comprehensive use of audit procedures

-6.3 Working paper for the audit

-Chapter 6 Unit Tests

7 Planning Audit Work

-7.1 Evaluation of the independence and professional competence of the certified public accountants themselves

-7.2 The concept of auditing business engagement

-7.3 Perform the preliminary analysis procedure

-7.4 The concept of audit materiality

-7.5 Perform the preliminary analysis procedure

-Chapter 7 Unit Tests

8 The risk assessment

-8.1 The meaning of CPA risk assessment procedure

-8.2 The meaning and elements of internal control

-8.3 Understand internal control of the audited company

-8.4 Internal control and material misstatement risk

-Chapter 8 Unit Tests

9 Risk response

-9.1 The general measures to deal with the risk of material misstatement at the financial statement level

-9.2 Connotation of control tests

-9.3 Concept of substantive procedures

-Chapter 9 Unit Tests

10 The audit sampling

-10.1 Overview of Audit Sampling

-10.2 Sampling risk and non-sampling risk

-10.3 Audit sampling method

-10.4 The main steps of audit sampling

-Chapter 10 Unit Tests

11 Sales and collection cycle audit

-11.1 Major business activities of sales and collection cycle

-11.2 Substantive procedures for sales transactions

-11.3 Cut-off test of main business revenue

-11.4 Accounts receivable confirmation procedures

-Chapter 11 Unit Tests

12 Procurement and payment cycle audit

-12.1 The main business activities involved in the procurement and payment cycle

-12.2 Substantive procedures for accounts payable

-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation

-Chapter 12 Unit Tests

13 Inventory and warehouse cycle audit

-13.1 Business activities and accounting records relating to inventory and storage cycles

-13.2 Sources of material inventory misstatement risk

-13.3 Audit procedures for inventory supervision

-Chapter 13 Unit Tests

14 Financing and investment cycle audit

-14.1 Internal control of financing activities

-14.2 Risk of material misstatement of financing activities

-14.3 The audit of short-term borrowing

-Chapter 14 Unit Tests

15 Audit of monetary assets

-15.1 Internal control tests and substantive procedures for cash on hand

-15.2 Internal control and control test on bank deposits

-15.3 Substantive procedures for bank deposits

-Chapter 15 Unit Tests

16 Put an end to the audit

-16.1 Audit related party transactions

-16.2 Audit related party transactions

-16.3 The final evidence evaluation process

-Chapter 16 Unit Tests

17 The audit report

-17.1 Standard unqualified audit report

-17.2 An unqualified audit report with a highlighted item section

-17.3 Qualified audit report

-17.4 Adverse opinion report

-17.5 An audit report that cannot express an opinion

-Chapter 17 Unit Tests

The final exam

-The final exam

11.1 Major business activities of sales and collection cycle笔记与讨论

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