简述无形资产业务处理流程的设计。
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？
题目
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固定资产和无形资产业务处理流程的设计
（1）无形资产购入业务处理流程。
①部门编制计划、交审批，审批后编制购买通知单一式三份；
②部门根据购买通知单与单位签订合同。
③将合同副本、购买通知单交财会部门留存，作为购入付款结算的依据。
（2）无形资产购入业务流程控制要点。
①申请、采购、验收、付款分管。
②验收、付款均要核对有关合同和凭证。
③定期进行账账、账实核对。
多做几道
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- （）AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
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