简述材料采购、验货、付款处理程序的设计。
简述出纳部门收取现金的业务流程。
出纳人员不得兼任那些岗位？
简述企业在设计库存现金会计控制制度时应采取的做法。
支票付款签发业务流程的控制要点是什么？
货币资金监督检查的内容包括哪些？
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采购与付款业务核算规程的设计
①供货单位在材料发运后，将材料发票、运单和提货单经银行寄往购货单位；
②购货单位财会部门收到寄来的单据，将其送交供应部门，供应部门审核合同后据此编制收货单，通知仓库准备收货，另将提货单交企业运输部门提货；
③仓库验收后登记保管卡，并将签收的收货单交送供应部门；
④供应部门将收货单与合同再次审核无误后，将供货单位的发票、代垫运单以及收货单一并送财会部门；
⑤财会部门对照合同副本进行审核无误后，授权出纳办理货款结算，出纳付款后在发票上加盖 “付讫”及日期戳记，与订购单副本一并归档。
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该科目易错题
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
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- In which part of British Columbia can a mild climate be found?（）A In the southwestBInland from the coastC In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB CedarC FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D Make them weak.
- （）AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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