簡述貨幣資金業(yè)務的特點及其會計控制制度設(shè)計的具體目標。
簡述出納部門收取現(xiàn)金的業(yè)務流程。
出納人員不得兼任那些崗位？
簡述企業(yè)在設(shè)計庫存現(xiàn)金會計控制制度時應采取的做法。
支票付款簽發(fā)業(yè)務流程的控制要點是什么？
貨幣資金監(jiān)督檢查的內(nèi)容包括哪些？
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貨幣資金的概念與特點,貨幣資金業(yè)務會計制度設(shè)計的目標和要求
一、貨幣資金業(yè)務的特點
1、業(yè)務發(fā)生頻繁。
2、業(yè)務涉及范圍廣。
二、會計控制制度設(shè)計具體的目標有以下幾點：
1、保證貨幣資金的安全性和完整性；
2、保證貨幣資金的合規(guī)和合法性；
3、保證貨幣資金業(yè)務會計核算資料準確和可靠性；
4、保證貨幣資金業(yè)務結(jié)算的及時性和正確性。
【口訣】核準可全整對——合規(guī)合法，準確可靠，安全完整，及時正確
多做幾道
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