固定資產(chǎn)業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì)的要求是什么？
簡(jiǎn)述出納部門收取現(xiàn)金的業(yè)務(wù)流程。
出納人員不得兼任那些崗位？
簡(jiǎn)述企業(yè)在設(shè)計(jì)庫(kù)存現(xiàn)金會(huì)計(jì)控制制度時(shí)應(yīng)采取的做法。
支票付款簽發(fā)業(yè)務(wù)流程的控制要點(diǎn)是什么？
貨幣資金監(jiān)督檢查的內(nèi)容包括哪些？
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固定資產(chǎn)業(yè)務(wù)的概念與會(huì)計(jì)制度設(shè)計(jì)的目標(biāo)
為保證實(shí)現(xiàn)固定資產(chǎn)業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì)的目標(biāo)，在固定資產(chǎn)業(yè)務(wù)設(shè)計(jì)上要達(dá)到以下要求：
（1）根據(jù)固定資產(chǎn)特點(diǎn)和管理要求，固定資產(chǎn)業(yè)務(wù)會(huì)計(jì)處理程序設(shè)計(jì)的要求是能保證固定資產(chǎn)實(shí)物的安全和完整；
（2）準(zhǔn)確反映固定資產(chǎn)的增減、處置、修理、更新和使用情況，將有利于正確計(jì)算固定資產(chǎn)折舊和修理費(fèi)用；
（3）充分發(fā)揮固定資產(chǎn)的作用。
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