簡(jiǎn)述無形資產(chǎn)業(yè)務(wù)處理流程的設(shè)計(jì)。
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)和無形資產(chǎn)業(yè)務(wù)處理流程的設(shè)計(jì)
（1）無形資產(chǎn)購入業(yè)務(wù)處理流程。
①部門編制計(jì)劃、交審批，審批后編制購買通知單一式三份；
②部門根據(jù)購買通知單與單位簽訂合同。
③將合同副本、購買通知單交財(cái)會(huì)部門留存，作為購入付款結(jié)算的依據(jù)。
（2）無形資產(chǎn)購入業(yè)務(wù)流程控制要點(diǎn)。
①申請(qǐng)、采購、驗(yàn)收、付款分管。
②驗(yàn)收、付款均要核對(duì)有關(guān)合同和憑證。
③定期進(jìn)行賬賬、賬實(shí)核對(duì)。
多做幾道
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