讲义_审计_英语特训基础_陈　辉_专题五　销售与收款循环的审计_create.pdf

2022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 1 页 目 录目 录 01 考情分析 02 专业词汇 03 重点、难点讲解 04 同步系统训练 05 句型、连接词总结 考情分析考情分析 从历年考试情况来看，本部分属于重点章节，但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。专业词汇专业词汇 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 准确性、计价和分摊：Accuracy,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 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 2 页 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 重点、难点讲解重点、难点讲解 .销售与收款循环涉及的主要业务活动 .Main business activities of sales and collection cycle 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。Sales start from accepting customers orders，and go through credit department review，shipping，invoicing，recording，collection and other procedures.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”认定相关）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”of sales transaction）1.接受客户订购单 Accepting customers orders 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。Firstly,the customer places order.Department of sales order management shall decide whether or not to accept certain customers sales order based on previous lists of customer who have been approved.2.批准赊销信用 Approving credit for credit business 如果是赊销业务，销售单应由信用管理部门根据管理层的赊销政策在每个客户的已授权的信用额度内进行。In case of credit business，sales order shall be carried out within each customers authorized lines of credit by the credit department according to the credit policy of management.执行人工赊销信用检查时，要避免销售人员为扩大销售而使企业承受不适当的信用风险。When performing artificial credit check for credit business，the inappropriate credit risk suffered by enterprise which arises from salesman expanding sales should be avoided.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 3 页 对新客户通常应进行信用调查（包括获取信用评审机构对客户信用等级的评定报告）。For new customers，investigation of credit generally shall be carried out（including obtaining evaluation report of credit rating prepared by credit assessment institutions）.无论是否批准赊销，都要求被授权的信用管理部门人员在销售单上签署意见，然后再将已签署意见的销售单送回销售单管理部门。设计信用批准控制，与应收账款账面余额的“计价和分摊”认定有关。No matter whether the credit business is approved，the authorized person of credit department is required to comment on the sales order，and then the sales order with comment is transferred to department of sales order management.The design of credit approval control is related to assertion of“valuation and allocation”of the book value of the receivable.3.根据销售单编制发运凭证（出库单）并发货 Prepare shipment voucher according to the sales order and deliver goods 经过信用审批后的销售单送回销售部门后，第一联直接送仓库作为按销售单供货和发货给装运部门的授权依据。After approved sales order is transferred to sales department，the first form is transferred to the warehouse as the authorization evidence by which goods are supplied according to sales order and delivered to shipping department.第二联交开具账单部门，第三联由销售部留存。The second form is transferred to the department which issues invoices，and the third form is kept by sales department.仓库开具预先连续编号预先连续编号的发货单，并在销售的产品装运后，将相关副本分别送给开具账单部门、运输单位和客户。The warehouse issues shipping bills which are pre-numbered，and sends relevant copies of shipping bills separately to the department which issues invoices，shipping department，and customers after sold goods are shipped.销售单流转控制与销售交易的“完整性”认定有关。Control of sales order transfer is related to assertion of“completeness”of sales.4.按销售单装运货物 Shipping goods according to sales order 装运部门将从仓库提取的商品与销售单核对无误后装运，并编制一式四联一式四联预先连续编号的发运单，其中三联及时分别送给开具账单部门、仓库和客户。After the shipping department checks goods taken from the warehouse against sales order，it shall prepare four copies of shipping bills which are pre-numbered，and send three copies separately to the department which issues invoices，warehouse and customers in time.一联留存装运部门。定期检查每张装运凭证后均已附有相应的销售发票，与销售交易的“完整性”认定相关。One copy is kept by the shipping department.Checking regularly each shipping bill accompanied by corresponding sales invoice is related to assertion of“completeness”of sales.5.向客户开具发票 Invoicing to customers 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 4 页 通常需要设立以下控制：Generally,the following controls should be set up：（1）负责开发票的员工在开具每张销售发票之前，检查是否存在装运凭证和相应的经批准的销售单。（1）Before staffs in charge of issuing invoice issue each sales invoice，they shall check whether there are shipping bills and corresponding approved sales order.（2）依据已授权批准的商品价目表编制销售发票。Prepare sales invoice according to approved price list.（3）将发运凭证（出库单）上的商品总数与相对应的销售发票上的商品总数进行比较。Compare the total number of goods in shipping bills with the number in the corresponding sales invoice.上述控制与销售交易（即营业收入）的“发生”、“完整性”以及“准确性”认定有关。The above controls are related to assertion of“occurrence”，“completeness”,“accuracy”of sales transaction（ie.Operating revenue）.6.记录销售 Recording sales （1）依据有效的发运凭证（出库单）和销售单记录销售。（1）Sales are recorded according to valid shipping bills and sales order.（2）使用事先连续编号的销售发票并对发票使用情况进行监控。（2）Use pre-numbered sales invoices and monitor invoice usage.（3）独立检查已销售发票上的销售金额与会计记录金额的一致性。（3）Independently check the consistency of the sales amount on the sales invoice and the accounting record amount （4）记录销售的职责应与处理销售交易的其他功能相分离。（4）The duty to record sales should be separated from other functions dealing with sales transactions.（5）对记录过程中所涉及的有关记录的接触权限予以限制，以减少未经授权批准的记录发生。（5）Restrict the contact authority of records involved in the recording process,so as to reduce the occurrence of unauthorized records.（6）定期独立检查应收账款的明细账与总账的一致性一致性。（6）Regularly check the consistency of the accounts receivable subsidiary ledger and general ledger independently.（7）由不负责现金出纳和销售及应收账款记账的人员定期向客户寄发对账单，对不符事项进行调查，必要时调整会计记录，编制对账情况汇总报告并交管理层审核。（7）Staffs who are not in charge of cashier and record of sales and accounts receivables regularly send customers statements，and investigate discrepancies,adjust accounting record when necessary,prepare reconciliation reports and report to management.检查销售发票编号的连续性连续性，装运凭证和销售单的日期等，与销售交易“发生”、“完整性”、“准确性”等认定相关。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 5 页 Checking the continuity of invoice number，the date of shipping bills and sales order and other information is related to assertion of“occurrence”，“completeness”，“accuracy”of sales.销售交易的内部控制 .Internal control of sales 1.适当的职责分离 1.Appropriate separation of duty （1）根据内部控制的规定，企业应将办理销售、发货、收款三项业务的部门（或岗位）分别设立；（1）According to rules of internal control，departments（positions）of sales，shipping，collection should be set up separately；（2）企业在销售合同订立前，应当指定专门人员就销售价格、信用政策、发货及收款方式等具体事项与客户进行谈判。谈判人员至少应有两人以上两人以上，并与订立合同的人员相分离；（2）Before sales contract is signed，special persons shall be appointed to negotiate with customers about price，credit policy，shipping，terms of collection and other specific items.There shall be two negotiators at least which should separate from persons who sign the contract；（3）编制销售发票通知单的人员与开具销售发票的人员应相互分离；销售人员应当避免接触销货现款；（3）Persons who prepare notices of sales invoice shall separate from persons who issue sales invoice；salesmen shall avoid contacting cash amount of sales；（4）企业应收票据的取得和贴现必须经由保管票据以外的主管人员的书面批准。（4）Obtaining and discounting of notes receivable must get written approval of supervisors who do not keep notes.2.恰当的授权审批 Proper authorization of approval 3.充分的凭证和记录 Sufficient vouchers and records 4.凭证的预先编号 4.Pre-numbered vouchers 对凭证预先进行编号，旨在防止销售以后遗漏遗漏向客户开具发票或登记入账，也可防止重复重复开具发票或重复记账。对这种控制常用的一种控制测试程序是清点各种凭证，查看凭证是否经过预先连续编号，这种测试程序可同时提供有关真实性和完整性目标的审计证据。The aims of pre-numbering vouchers are avoiding forgetting to issue bills to customers or to record them，and avoiding issuing bills or recording them repeatedly.For this kind of control，the common process of testing control is to count kinds of vouchers and check whether the vouchers are pre-numbered or not.This kind of testing process could provide auditing evidences related to target of both occurrence and completeness.5.定期寄出对账单 5.Sending statements on a regular basis 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 6 页 由不负责现金出纳和销售及应收账款记账的人员定期向客户寄发对账单，能促使客户在发现应付账款余额不正确后及时反馈有关信息。The person who is not responsible for cash register，recording sales and accounts receivable sends statements to customers on a regular basis which can make customers return relevant information when finding the balance of the accounts payable is wrong.为了使这项控制更加有效，最好将账户余额中出现的所有核对不符的账项，指定一位既不掌管货币资金也不记录主营业务收入和应收账款账目的主管人员处理，并由独立人员按月编制对账情况汇总报告并交管理层审阅。In order to make this control more effective，it is better to appoint a supervisor who is not in charge of cash as well as not recording revenue and accounts receivable to handle accounts of which balances are proved wrong，meanwhile an independent person should prepare summary report about account checking and send the report to management for review.销售与收款循环的实质性程序 .Substantive procedures for sales and collection cycle 1.销售与收款交易的实质性分析程序 1.Substantive analytical procedures for sales and collection cycle 分析程序主要在综合题中进行考查。在做题时，首先将相关项目的本期与上期数进行比较。Analytical procedures are mainly tested in comprehensive problems.When doing exercise，you should compare amount of relevant items in current period with that in last period first.将本期的主营业务收入与上期的主营业务收入进行比较，分析产品销售的结构和价格变动是否异常，并分析异常变动的原因；Compare revenue of current period with that of last period，analyze sales structure and whether the price change is abnormal or not，and analyze the reason of abnormal change；计算本期重要产品的毛利率，与上期比较，检查是否存在异常，各期之间是否存在重大波动，查明原因；Calculate gross profit margin of important goods of current period and compare it with that of last period，check whether there is any exception and significant volatility between periods，and find reasons.比较本期各月各类主营业务收入的波动情况，分析其变动趋势是否正常，是否符合被审计单位季节性、周期性的经营规律，查明异常现象和重大波动的原因；Compare the volatility of revenue for each kind in each month of the current period，analyze whether the tendency of change is normal and in conformity with seasonal and periodic operational rules of the auditee，and find the reasons of abnormal phenomenon and significant volatility；将本期重要产品的毛利率与同行业企业进行对比分析，检查是否存在异常；Compare the gross profit margin of important goods of current period with that of companies in same industry，and check whether it is abnormal；2.销售交易的细节测试 2.Tests of detail for sales 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 7 页 （1）登记入账的销售交易是真实发生的 （1）Sales recorded in account actually occurred 注册会计师一般关心三类错误的可能性：In general，CPA shall pay attention to the possibility of 3 types of errors as following：a.未曾发货却已将销售交易登记入账 a.Goods are not shipped but sales have been recorded in accounts *从主营业务收入明细账主营业务收入明细账中抽取若干笔分录，追查有无发运凭证（出库单）及其他佐证，借以查明有无事实上没有发货却已登记入账的销售交易；*Select several journal entries from subsidiary ledger of revenue，and check whether there are shipping bills and other evidences，in order to find sales which have been recorded in account but the goods are not shipped；*如果对发运凭证（出库单）等的真实性也有怀疑，有必要再进一步追查存货的永续盘存记录永续盘存记录，测试存货余额有无减少；*If the truth of shipping bills and other evidences is doubted，it is necessary to check the record of perpetual inventory record and test whether the balance of inventory reduces or not；b.销售交易的重复入账 通过检查企业的销售交易记录清单以确定是否存在重号、缺号重号、缺号。b.Sales are recorded repeatedly Check the record list of sale transactions in order to determine whether there is repetitive number or lost number.c.向虚构的客户发货并作销售交易入账 c.Goods are shipped to fictional customers and sale is recorded.检查主营业务收入明细账中与销售分录相应的销货单，检查其是否履行赊销批准手续和发货审批手续。Check the sales order related to journal entry of sales in subsidiary ledger of revenue，and find whether the order has gone through procedures of credit approval and shipping goods approval.检查上述三类高估销售高估销售错误的可能性的另一有效的办法是追查应收账款明细账中贷方贷方发生额的记录。Another effective method of checking the possibility of the three errors which will overestimate sales is to check the record of credited amount recorded in subsidiary ledger of accounts receivable.（2）针对已发生的销售业务均已登记入账（完整性测试）的实质性程序 （2）Substantive procedures for sales that occurred have been recorded in accounts（test of completeness）从发货部门的档案中选取部分发运凭证（出库单），并追查至有关的销售发票副本和主营业务收入明细账（即账证核对），是测试未入账的发货的一种有效程序。Select part of shipping bills from shipping department files and check the relevant copies 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题五 销售与收款循环的审计2022 年注册会计师审计英语 专题五 销售与收款循环的审计 第 8 页 of sales invoices and subsidiary ledger of revenue（that is，collating books with vouchers），which is an effective procedure that can find goods which have been shipped but not recorded in accounts.由原始凭证追查至明细账用来测试遗漏的业务（“完整性”目标），从明细账追查至原始凭证用来测试不真实的交易（“发生”目标）。Checking from original vouchers to subsidiary ledgers is aimed at finding sales that is omitted（target of“completeness”），and checking from subsidiary ledgers to original vouchers is aimed at finding sales that are unreal（target of“occurrence”）.（3）实施销售的截止测试 （3）Perform cut-off test of sales 对销售实施截止测试，其目的主要在于确定被审计单位主营业务收入的会计记录归属期归属期是否正确。The aim of the cut-off test of sales is to determine whether the belonging period of the accounting record of the main business revenue of the auditee is correct.通过测试资产负债表日前后若干天的发货单据，与应收账款和收入明细账进行核对；同时，从应收账款和收入明细账选取在资产负债表日前后若干天的凭证，与发运凭证（出库单）核对，以确定销售是否存在跨期现象；Through testing the shipping documents in several days around balance sheet date,check against the accounts receivable and the revenue subsidiary ledger；at the meanwhile,select the vouchers in several days around balance sheet date from accounts receivable and revenue subsidiary ledgers,to check it with shipping documents to determine whether there is cross-period sales.复核资产负债表日前后销售和发货水平，确定业务活动水平是否异常，并考虑是否有必要追加实施截止测试程序；Review the sales and shipping levels around the balance sheet date,determine whether the business activity level is abnormal,and consider whether there is a need for additional implementation of the cutoff test procedure.取得资产负债表日后所有的销售退回记录，检查是否存在提前确认收入的情况；Obtain all sales return records after the balance sheet date,to check if there is an advance recognition of revenue.结合对资产负债表日应收账款的函证程序函证程序，检查有无未取得对方认可的销售；In combination with the confirmation procedure for accounts receivable on balance sheet date,check for non-approved sales 注册会计师可以考虑选择两条审计路线实施主营业务收入的截止测试：The CPA can consider the choi