Generally speaking , internal financial control is the management to ensure the realization of the financial managing goal , which can guide , organize , supervise and constrain capital movement ( or financial activity , cash transition ) conducted by financial supervisory department and its staff 通常而言,内部财务控制是指财务监管部门及其人员通过财务法规、财务制度、财务定额、财务计划目标等对资金运动(或日常财务活动、现金流转)进行指导、组织、督促和约束,确保财务管理目标实现的管理活动。
While formulating credit terms , enterprises should weight the overall influence of credit cost expense and funds on account recouped ahead of time on enterprises cash circulation and also match up the use of such means as the offering of cash discount and the supplementary expense in charging to an account , etc , with the effects achieved by adopting credit terms 企业制订信用条件时需要在信用成本费用和提前收回账款对企业现金流转总的影响之间进行权衡，还要使提供现金折扣和追加收账费用等手段的利用与采取信用条件所达到的效果相匹配。
