财会知识测试题(189)

• 作 者: 汪颖
• 机 构: 全总财务部经费处,
• 出 处: 中国工会财会
• 发表日期: 2013年05期
• 关键词: 财会知识 测试题 内部控制 零余额账户 内部稽核 银行存款 岗位责任制度 政府补助 借记 汇兑损益

一、填空题1.《工会会计制度》规定,工会在期末应当分析各项应收款项的(),对于确实不能收回的应收款项应报经批准认定后及时予以核销。2.根据《工会会计制度》的规定,各级工会应当建立健全内部控制体系,完善岗位责任制度和内部稽核制度,组织工会会计人员(),不断提高政策、业务水平。

First, to fill in the blank 1. “Trade Union Accounting System” provides that the trade unions at the end should analyze the various receivables (), receivables that really can not be recovered should be verified and approved in time to be written off. 2. According to the “Accounting System for Trade Unions”, trade unions at all levels should establish and improve an internal control system, improve the job responsibility system and internal audit system, and organize trade union accountants () to continuously improve their policies and business standards.