目录内容页次TOC\o"1-3"A总体控制PAGEREF_Toc498786523\h3-21组织和人员PAGEREF_Toc498786525\h32计划和报告PAGEREF_Toc498786527\h33规定和程序2B销售和应收帐款PAGEREF_Toc498786531\h3-41职责的分配PAGEREF_Toc498786533\h32輸配電PAGEREF_Toc498786535\h33銷售PAGEREF_Toc498786537\h34调节表及其复核PAGEREF_Toc498786539\h35信用的控制PAGEREF_Toc498786541\h36收款PAGEREF_Toc498786543\h3C采购和应付帐款PAGEREF_Toc498786545\h3-61责任分离及联合控制PAGEREF_Toc498786547\h32文件PAGEREF_Toc498786549\h33批准政策PAGEREF_Toc498786551\h34调整和复核PAGEREF_Toc498786553\h35购买行为PAGEREF_Toc498786555\h3D存货管理(燃料、备品备件)PAGEREF_Toc498786557\h3-81责任分工和联合控制PAGEREF_Toc498786559\h32调整和复核PAGEREF_Toc498786561\h33存货盘点PAGEREF_Toc498786563\h34实物保护PAGEREF_Toc498786565\h35计价PAGEREF_Toc498786567\h36文件记录PAGEREF_Toc498786569\h37截止PAGEREF_Toc498786571\h3E工资管理PAGEREF_Toc498786573\h3-111职责的分配和相关的限制PAGEREF_Toc498786575\h32核对和复核PAGEREF_Toc498786577\h33授权PAGEREF_Toc498786579\h34常规程序PAGEREF_Toc498786581\h35考勤PAGEREF_Toc498786583\h36工资的计算PAGEREF_Toc498786585\h37工资的支付PAGEREF_Toc498786587\h3F生产和成本会计系统PAGEREF_Toc498786589\h3-121职责的分配PAGEREF_Toc498786591\h32生产成本的核算PAGEREF_Toc498786593\h3G固定资产及在建工程PAGEREF_Toc498786595\h3-141保管PAGEREF_Toc498786597\h32核对和复核PAGEREF_Toc498786599\h33取得固定资产PAGEREF_Toc498786601\h34基建PAGEREF_Toc498786603\h3内容页次5处置PAGEREF_Toc498786605\h36其他PAGEREF_Toc498786607\h3H现金收支管理PAGEREF_Toc498786609\h3-161职责的分配PAGEREF_Toc498786611\h32调节表及其复核PAGEREF_Toc498786613\h33收取现金PAGEREF_Toc498786615\h34凭证PAGEREF_Toc498786617\h35款项支付PAGEREF_Toc498786619\h36现金备用金PAGEREF_Toc498786621\h3I电子数据处理PAGEREF_Toc498786623\h3-171一般控制PAGEREF_Toc498786625\h32应用控制PAGEREF_Toc498786627\h3J预算PAGEREF_Toc498786629\h3-181工作分工PAGEREF_Toc498786631\h32策略PAGEREF_Toc498786633\h33复核PAGEREF_Toc498786