摘要
銷售是企業(yè)生存和發(fā)展的關(guān)鍵，理論上企業(yè)都愿意進行現(xiàn)銷，而不愿意進行賒銷，但是在現(xiàn)實中企業(yè)為了穩(wěn)定銷售渠道，擴大產(chǎn)品銷售，不得不進行賒銷，由此產(chǎn)生了大量的應(yīng)收賬款，直接影響企業(yè)的經(jīng)濟效益。針對大慶xx集團大量應(yīng)收賬款無法按時全額回收和xx集團大量壞賬導致集團經(jīng)濟效益受到巨大影響的現(xiàn)象，以完善大慶xx集團銷售業(yè)務(wù)的會計核算制度，降低xx集團應(yīng)收賬款的壞賬率，強化xx集團應(yīng)收賬款風險的管理，確保xx集團運營的順利為目的，結(jié)合應(yīng)收賬款風險規(guī)避方法，不同客戶不同信用政策的原則，對大慶xx集團進行會計核算制度和內(nèi)部控制制度的設(shè)計。
關(guān)鍵詞 銷售 應(yīng)收賬款 壞賬 內(nèi)部控制
Sales is the key to survival and development, in theory, companies are willing to sell rather than for credit, but the fact that in order to stabilize the business sales channels, expand product sales, had to credit, which should produce a large number of accounts receivable. Venture Group in Daqing during the practicum period, a large number of bad debts for the business group led by the tremendous impact of the Group of economic phenomenon, has done this on the Daqing Oil Group sales business accounting and the design of internal .This design focus on improving the group sales business accounting system, reducing the Group's bad debt rate of accounts receivable, accounts receivable to improve the Group's risk management, to ensure the smoothoperation of the Group and to write.Accounts receivable of which talked about the method of risk aversion, the establishment of a risk assessment system, according to the different companies to give customers of different credit policies; sales operations of the establishment of accounting and internal control system.
Keyword Sales Accounts receivable Bad debts Internal controls