下列不屬于零星費用報銷支付現(xiàn)金業(yè)務(wù)流程的控制要點的是_____。
《企業(yè)會計準則——應(yīng)用指南》《小企業(yè)會計準則》等屬于典型的_____。
會計規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計規(guī)章制度的是_____。
會計規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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貨幣資金業(yè)務(wù)處理程序的設(shè)計
零星費用報銷支付現(xiàn)金業(yè)務(wù)流程的控制要點。
（1）費用報銷必須要有原始憑證，以保證報銷費用數(shù)額的真實和正確。
（2）費用報銷前，必須由業(yè)務(wù)郡門主管和會計部門主管審核批準，再授權(quán)出納辦理費用支付。如果由于報銷業(yè)務(wù)頻繁或其他特殊原因便會計主管不能對每筆報銷業(yè)務(wù)都進行事前審核，那么也必須做到事后審核，以保證費用報銷合規(guī)。
（3）定期進行賬賬核對。
多做幾道
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