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工业企业的经济活动主要是供、产、销业务。这些业务与货币资金、结算资金密切有关。这里,分别就货币资金、材料、生产费用和产品成本、销售等业务的审计作一简要介绍。一、货币资金的审计工业企业的货币资金主要包括库存现金和银行存款两项。企业拨给内部各单位备作日常零星开支的现金,一般称为备用金,它属于结算资金的范畴,实际上也是现金的一部分,所以在审计货币资金时也应将它包括在内。货币资金的审计十分重要,因为企业中
The economic activities of industrial enterprises are mainly for the production, marketing business. These operations are closely related to monetary funds and settlement funds. Here, we give a brief introduction on the auditing of the business such as monetary capital, materials, production costs, product cost and sales respectively. First, the audit of monetary funds The monetary funds of industrial enterprises mainly include two items of cash in stock and bank deposits. The cash that an enterprise allocates to its internal units for routine, sporadic expenditures is generally referred to as a reserve fund. It belongs to the category of settlement funds and is actually part of the cash, so it should also be included in the audit of monetary funds. The audit of monetary funds is very important, because in the enterprise