销售与收款循环 第二部分 (第13章-第16章) 为了理解审计师如何被执行的, 很重要一点就是在审计环境中理解审计概念
第二部分 (第13章 –第 16章) 销售与收款循环 为了理解审计师如何被执行的， 很重要一点就是在审计环境中理解审计概念
3 销售与收款循环: 控制测试与交易的实质性测试
13 销售与收款循环 : 控制测试与交易的实质性测试
学目标 13-1售与收款循环中的交易分类 销售(现金与应收账款) 2.现金收据 3.销售返回与折让 4.坏账核销 5.坏账计提比例
13 – 1 售与收款循环中的交易分类 1. 销售 (现金与应收账款） 2. 现金收据 3. 销售返回与折让 4. 坏账核销 5. 坏账计提比例
图13-1 销售与收款循环帐户 Cash in bank sales Accounts receivable Sales on account Beginning Cash receipts balance Sales returns Cash discoun ▲ Sales and allowances take account Charge-off of Ending uncollectib balance accounts Sales returns and allowances Allowance fo uncollectible accounts Charge-off of Beginning e uncollectible balance accounts Estimate of bad Bad debt debt expense expense Ending balance
图 13 - 1 销售与收款循环帐户
表13-1 销售与收款循环中的交易分类、帐户、商业职能以及 文件与记录 Classes Documents Transacti Accounts Business Functions and records Processing customer orders Customer order Sales order Granting credit Customer order or sales order document Billing customers Sales invoice les journa des Accounts receivable master file Accounts receivable trial balance thly staten Cash receipts Cash in bank( debits from Processing and recording Remittance advice cash receipts Prelisting of cash receipts Accounts receivable Cash receipts journal Sales returns and allowances Sales returns and allowances Processing and recording sales Credit memo Accounts receivable returns and allowances Sales returns and allowances journal Charge-off of uncollectible Accounts receivable Charging off uncollectible accounts Uncollectible account accounts Allowance for uncollectible receivable authorization form Bad debt expense Bad debt expense Providing for bad debts General journal uncollectible accounts
表 13 - 1 销售与收款循环中的交易分类、帐户、商业职能以及 文件与记录