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【正文】 d by altering the creditability status of the customer. ? Automatic flagging and reporting of high risk accounts. ? Materiality and time limits. Internal control requirements ? It is essential that debit balances are reviewed regularly and matched with payments promptly in order to avoid the risk of fraud and minimise the chances of bad debt. ? Computer diary of actions taken. ? Stops placed on overdue customers. ? Aged debtor report sent to legal department and functional managers. 11 PwC175c Accounts Receivable Notes Manage receivables (Cont…) Cost Drivers ? Number of overdue open items. ? Number of steps in the dunning procedure. ? Quality and timing of the matching process of receipts. ? Availability of dunning enforcement measures. ? Tolerance criteria. ? Payment terms and conditions policy. Key Performance indicators ? Days outstanding as a percentage of average payment term. ? Value of overdue invoices as a percentage of outstanding balances. ? Bad Debt Provision as a per ? centage of outstanding balances. ? Process cost/customer payment received. ? Number of dunning letters as % of total invoices. ? Write off value as % of (sundry) sales revenue. 12 PwC175c Accounts Receivable Notes Process receipts and direct debits Best practice features ? Use of an electronic interface between bank, cashiers and AR treasury ? Automatic matching of receipts by value and invoice number Internal control requirements ? Interface control total with bank and cashiers, daily ? Regular supervisory review of open and unmatched items ? Documentation of all overdue open items and unmatched receipts 13 PwC175c Accounts Receivable Notes Process receipts and direct debits Cost Drivers ? No. of Receipts for more than one transaction ? Percentage of downpayments ? Quality of payment information ? Number of unmatched payments ? Number of foreign currency receipts and exchange rate differences ? Tolerance payment differences ? Number of criteria for automatic matching Key Performance Indicators ? Monthly and cumulative tolerance difference amounts ? Percentage of receipts cleared automatically in month ? Number of manually matched receipts per FTE ? Number of unmatched receipts older than 1 month 14 PwC175c Accounts Receivable Notes Process amendments Best Practice
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