下列選項中，屬于銷售與收款業(yè)務(wù)的不相容崗位的是
《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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職責(zé)分工與授權(quán)批準(zhǔn)制度設(shè)計
銷售與收款業(yè)務(wù)的不相容崗位
（1）客戶信用調(diào)查評估與銷售合同審批簽訂的崗位相分離；
（2）銷售合同的審批、簽訂與辦理發(fā)貨的崗位相分離；
（3）銷售貨款的確認(rèn)、回收與相關(guān)會計記錄的崗位相分離，
（4）銷售退回貨品的驗收、處置與相關(guān)會計記錄的崗位相分離；
（5）銷售業(yè)務(wù)經(jīng)辦與發(fā)票開具、管理的崗位相分離；
（6）壞賬準(zhǔn)備的計提與審批、壞賬的核銷與審批崗位相分離。
多做幾道
最新試題
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該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
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- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
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- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
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