审计英语销售与收款循环的审计.docVIP

　　　　　 第 PAGE 1页 　审计英语销售与收款循环的审计 　　一、考情分析　　从专业阶段历年考试情况来看,本章属于重点章节,但针对本章直接独立命题进行考查的并不多,而与其他业务循环、审计报告结合命题的可能性非常大,在主观题中可能会考核到下面的知识点:风险评估与应对、内部控制缺陷、收入的实质性程序和应收账款的函证等,这些内容很可能成为简答题的命题点。 　　　　二、词汇　　销售与收款循环： Sales and collection cycle　　风险评估： Risk assessment　　内部控制缺陷:Internal control deficiency　　收入: Revenue　　应收账款: Accounts receivable　　函证: Confirmation　　销售订单：Sales order 　　赊销：Credit business　　信用额度：Lines of credit　　信用风险：Credit risk　　坏账准备： Bad debt reserves　　应收账款账龄分析： Aging of accounts receivable　　认定：Assertion　　计价和分摊：Valuation and allocation 　　预先编号：Pre-numbered　　完整性：Completeness　　签发：Issue　　销售发票：Sales invoice　　货运单据：Shipping bills　　连续性：Continuity　　发生：Occurrence　　正确性：Accuracy 　　内部控制：Internal control　　折扣：Discount　　授权：Authorization　　批准：Approval　　实质性程序：Substantive procedures　　毛利率：Gross profit margin　　显著变化：Significant volatility　　明细账：Subsidiary ledger 　　截止：Cut-off　　替代程序：Alternative procedures　　所有权：Ownership　　分析程序：Analytical procedures　　累计错误：Accumulative errors　　尚欠的账款余额： Outstanding receivable balance 　　　　三、重点、难点讲解　　I.销售与收款循环涉及的主要业务活动　　销售业务从接受客户订购单开始，经过信用部门审核、发货、开票、记账、收款等过程。　　Ⅰ.Main business activities of sales and collection cycle　　Sales start from accepting customer’s orders，and go through credit department review，shipping，invoicing，recording，collection and other procedures. 　　接受客户订购单　　首先由客户提出订货要求。销售单管理部门根据以前列出已批准销售的客户名单决定是否同意接受某客户的订单。　　Accepting customer’s orders　　Firstly, the customer places order. Department of sales order management shall decide whether or not to accept certain customer’s sales order based on previous lists of customer who have been approved. 　　如果该客户未被列入，则通常需要由销售单管理部门的主管来决定是否同意销售。如果同意并确定销售，应编制一式多联的销售单。（销售单与销售交易的 “发生”认定）　　If the customer is not in the list，managers of the department of sales order management should decide whether or not to accept the order. If the department agrees and decides to sell，sales order in multiple forms shall be prepared. （Sales order is related to assertion of “occurrence