发卖营业收款操纵设计(国外英语资料).docVIP

销售业务收款控制设计(国外英语资料) 1, sales revenue target) guarantee the authenticity and rationality of 2, to ensure product safety and integrity, to ensure appropriate measures 3 sales discount 4, ensure sales discount and return the reasonable and correct, ensure timely and full payment of 5 of the recovered (two) 1, the implementation of sales and receivables, the implementation of separation of Duty 2 sales and receivables and budget approval system 3, the right to implement sales and receivables accounting 4, establish and improve the implementation of sales and receivables transfer and management system certificate 5, regular cleaning and analysis of accounts receivable and bad debts, keep accounts on the correctness of 6, to ensure the authenticity and integrity of the approved design sales and collection of information and in the accounting statements on correct disclosure second quarter sales and receivables, the internal accounting control system, the division of responsibilities and authority The system design (a) sales and receivables incompatible positions 1, customer credit investigation and evaluation of the sales contract signed by the 2 post approval phase separation and sales contract signed with the approval, handle delivery post separation 3, sales confirmation, recovery and related accounting records of the post phase separation of 4, sales return of goods acceptance, disposal and related accounting records of the post phase separation 5, sales invoice, handling and management positions, the separation of 6 provision for bad debts and bad debts after verification and approval, approval of the post phase separation of 7, sales and collection personnel to implement job rotation system (two) set up a special credit management department 1, credit management positions and sales positions divided 2, 3 keep track of customer and establish a credit file or database (three) to establish sales and receivables Authorization system and approval system, the establishmen