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1、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28SALESANDRECEIVABLESLINKINTERNALCONTROLSYSTEMDESIGNAbstractThecontinuouseconomicdevelopment,marketcompetitionalsoisinceaselessaggravate,theenterp
2、riseinordertoincreasesales,shareofmarketofracetocontroltoenhancetheircompetitiveness,moreandmoreuseofcreditpolicy.Creditononehandincreasethecompany'ssales,reduceinventorycosts,butontheotherhand,alsomaketheenterpriseisfacedwithcannotrecoverloanscreditrisk.InChina,t
3、helackofcreditenvironment,accountsreceivableisalwayshigh,thecorrespondingmanagementcostislargeincrease,moreseriousisifunabletoreturn,maycausetheenterprisefundchainbreak,thepaymentcrisis.Therefore,therationaldesignofenterprisesalesandaccountreceivableinternalcontro
4、lisofgreatsignificance.Keywords:sales;collection;internalcontrolAnintroductionInternalcontrolreferstotheenterprisesinordertoguaranteethenormalbusinessactivities,toensurethesecurityandintegrityofassets,preventfraudleak,theformulationandimplementationofpoliciesandpr
5、ocedures.Theinternalcontrolsystemistheenterprisemanagementsystemtheimportant,anindispensablecomponent,butalsothedevelopmentoftheeconomy,theinternalcontrolintheenterpriseproductionandmanagementactivitiesofthemoreimportant.Ingeneral,thesaleistheenterpriseprofitandca
6、shflowofthedirectsourceofthebusinessactivitiesofenterprises,isthekeylink,isalsothemostlikelypartofinternalcontrolrisk.ThisarticletaketheFujianEnergyGroupCompanyLimitedasanexample,throughtheanalysisoftheexistingsalesandaccountreceivableinternalcontrol,accordingtoth
7、eexistingproblemsanddefects,andputsforwardanewdesignschemeofinternalcontrol.Two,themeaningofinternalcontrol28Theideaofinternalcontrolathomeandabroadhaveaverylonghistory,ChinaintheearlyZhouDynastybeganthousandsofyearsagocreatedthegradedcontrolsystem,namelytheninepa
8、lacecashiersystemandinteractiveassessmentsystemcanberegardedastheprototypeoftheinternalcontrol.Inthemodernaccountingtrulyinternalcontrolintotheaccountin
