简述货币资金业务的特点及其会计控制制度设计的具体目标。
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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货币资金的概念与特点,货币资金业务会计制度设计的目标和要求
一、货币资金业务的特点
1、业务发生频繁。
2、业务涉及范围广。
二、会计控制制度设计具体的目标有以下几点：
1、保证货币资金的安全性和完整性；
2、保证货币资金的合规和合法性；
3、保证货币资金业务会计核算资料准确和可靠性；
4、保证货币资金业务结算的及时性和正确性。
【口诀】核准可全整对——合规合法，准确可靠，安全完整，及时正确
多做几道
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