簡(jiǎn)述一般和特殊的成本項(xiàng)目的設(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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成本項(xiàng)目的設(shè)計(jì)
工業(yè)企業(yè)一般設(shè)計(jì)“直接材料”、“直接人工”和“制造費(fèi)用”三個(gè)成本項(xiàng)目。
一些特殊事項(xiàng)：
1.多步驟連續(xù)式加工的企業(yè)，要求提供各步驟完工半成品成本和各步驟發(fā)生的費(fèi)用，可增設(shè)“自制半成品”成本項(xiàng)目；
2.企業(yè)管理要求提供廢品損失、停工損失的，可增設(shè)“廢品損失”、“停工損失”成本項(xiàng)目。
3.凡在產(chǎn)品成本中占有較大比重的直接成本費(fèi)用，應(yīng)單獨(dú)設(shè)置成本項(xiàng)目加以列示。如耗費(fèi)燃料和動(dòng)力數(shù)額比重較大的，可將其從直接材料成本項(xiàng)目中分離，增設(shè)“燃料及動(dòng)力”成本項(xiàng)目。
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