會計(jì)制度設(shè)計(jì)的科學(xué)性原則包括_____.
下列關(guān)于應(yīng)付憑單的設(shè)計(jì)說法中正確的是_____。
貨幣資金業(yè)務(wù)的特點(diǎn)是____。
貨幣資金非常重要的原因是_____。
下列_____業(yè)務(wù)采用備用金制。
“支票結(jié)算登記簿”包括的內(nèi)容是_____。
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科學(xué)性原則
科學(xué)性有兩方面的含義：一是系統(tǒng)性，即設(shè)計(jì)會計(jì)制度時(shí)要從整體上考慮，不能顧此失彼。設(shè)計(jì)出的會計(jì)制度與其他制度不能相互矛盾，必須口徑一致，相互協(xié)調(diào)，互為補(bǔ)充，并與之構(gòu)成一個(gè)有機(jī)的制度體系。各項(xiàng)內(nèi)部控制制度之間也應(yīng)相互照應(yīng)，協(xié)調(diào)一致。二是合理性，即設(shè)計(jì)出的會計(jì)制度既有利于提高會計(jì)工作質(zhì)量，又簡便易行；既符合會計(jì)理論，又有利于會計(jì)實(shí)踐；既適應(yīng)于手工操作，又能適應(yīng)會計(jì)電算化要求。
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該科目易錯(cuò)題
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- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
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