簡(jiǎn)述固定資產(chǎn)后續(xù)支出的設(shè)計(jì)原則。
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)和無(wú)形資產(chǎn)業(yè)務(wù)原始憑證和賬表的設(shè)計(jì)
固定資產(chǎn) 后續(xù)支出的處理原則為：與固定資產(chǎn)有關(guān)的更新改造等后續(xù)支出，符合固定資產(chǎn)確認(rèn)條件的，應(yīng)當(dāng)計(jì)入固定資產(chǎn)成本，同時(shí)將被替換部分的賬面價(jià)值扣除；與固定資產(chǎn)有關(guān)的修理費(fèi)用等后續(xù)支出，不符合固定資產(chǎn)確認(rèn)條件的，應(yīng)當(dāng)計(jì)入當(dāng)期損益。
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