簡述無形資產(chǎn)的特點。
簡述出納部門收取現(xiàn)金的業(yè)務(wù)流程。
出納人員不得兼任那些崗位？
簡述企業(yè)在設(shè)計庫存現(xiàn)金會計控制制度時應(yīng)采取的做法。
支票付款簽發(fā)業(yè)務(wù)流程的控制要點是什么？
貨幣資金監(jiān)督檢查的內(nèi)容包括哪些？
題目
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無形資產(chǎn)業(yè)務(wù)的概念與會計制度設(shè)計的目標
無形資產(chǎn)的特點為：
（1）無形資產(chǎn)沒有實物形態(tài)。
（2）無形資產(chǎn)屬于非貨幣性長期資產(chǎn)。
（3）無形資產(chǎn)是為企業(yè)自用而非出售的資產(chǎn)。
（4）無形資產(chǎn)的獲利性具有不確定性。
（5）無形資產(chǎn)具有可辨認性。
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