簡(jiǎn)述出納部門(mén)收取現(xiàn)金業(yè)務(wù)流程的控制要點(diǎn)。
簡(jiǎn)述出納部門(mén)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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職上網(wǎng)在線(xiàn)題庫(kù) > 會(huì)計(jì)本科試題 > 會(huì)計(jì)制度設(shè)計(jì) > 第五章 貨幣資金業(yè)務(wù)會(huì)計(jì)制度的設(shè)計(jì) > 簡(jiǎn)述出納部門(mén)收取現(xiàn)金...
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貨幣資金業(yè)務(wù)處理程序的設(shè)計(jì)
（1）開(kāi)票人和收款人相分離，出納員只有憑審核過(guò)的收款通知才可辦理收款，出具收款收據(jù)。
（2）庫(kù)存現(xiàn)金日記賬和明細(xì)賬分別由出納員和會(huì)計(jì)員登記和保管。
（3）定期進(jìn)行收款通知單、庫(kù)存現(xiàn)金日記賬和明細(xì)賬核對(duì)，以便發(fā)現(xiàn)是否多收、少收以及登賬錯(cuò)誤等。
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