簡述無形資產(chǎn)業(yè)務(wù)處理流程的設(shè)計。
簡述出納部門收取現(xiàn)金的業(yè)務(wù)流程。
出納人員不得兼任那些崗位？
簡述企業(yè)在設(shè)計庫存現(xiàn)金會計控制制度時應(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
（1）無形資產(chǎn)購入業(yè)務(wù)處理流程。
①部門編制計劃、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、購買通知單交財會部門留存，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。
①申請、采購、驗收、付款分管。
②驗收、付款均要核對有關(guān)合同和憑證。
③定期進(jìn)行賬賬、賬實核對。
多做幾道
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