通常只設(shè)財會主管、會計、出納等少數(shù)幾個崗位的核算模式的是_____
《企業(yè)會計準(zhǔn)則——應(yīng)用指南》《小企業(yè)會計準(zhǔn)則》等屬于典型的_____。
會計規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計規(guī)章制度的是_____。
會計規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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財會主管領(lǐng)導(dǎo)下的集中核算模式
財會主管領(lǐng)導(dǎo)下的集中核算模式是以財務(wù)與會計主管為領(lǐng)導(dǎo)，并且通常只設(shè)財會主管、會計和出納等少數(shù)幾個崗位（甚至只設(shè)會計與出納兩個崗位）的一種會計工作分工模式。它一般適用于小型的會計與財務(wù)合并設(shè)置的企業(yè)。在這種模式下，會計工作的分工和崗位的設(shè)置較簡單。但是，各企業(yè)的具體分工的內(nèi)容和要求也會有所不同，財會主管領(lǐng)導(dǎo)下的集中核算模式的設(shè)計圖。
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