目录内容页次TOC\o"1-3"A总体控制PAGEREF_Toc498786523\h2-21组织和人员PAGEREF_Toc498786525\h22计划和报告PAGEREF_Toc498786527\h23规定和程序2B销售和应收帐款PAGEREF_Toc498786531\h2-41职责的分配PAGEREF_Toc498786533\h22輸配電PAGEREF_Toc498786535\h23銷售PAGEREF_Toc498786537\h24调节表及其复核PAGEREF_Toc498786539\h25信用的控制PAGEREF_Toc498786541\h26收款PAGEREF_Toc498786543\h2C采购和应付帐款PAGEREF_Toc498786545\h2-61责任分离及联合控制PAGEREF_Toc498786547\h22文件PAGEREF_Toc498786549\h23批准政策PAGEREF_Toc498786551\h24调整和复核PAGEREF_Toc498786553\h25购买行为PAGEREF_Toc498786555\h2D存货管理(燃料、备品备件)PAGEREF_Toc498786557\h2-81责任分工和联合控制PAGEREF_Toc498786559\h22调整和复核PAGEREF_Toc498786561\h23存货盘点PAGEREF_Toc498786563\h24实物保护PAGEREF_Toc498786565\h25计价PAGEREF_Toc498786567\h26文件记录PAGEREF_Toc498786569\h27截止PAGEREF_Toc498786571\h2E工资管理PAGEREF_Toc498786573\h2-111职责的分配和相关的限制PAGEREF_Toc498786575\h22核对和复核PAGEREF_Toc498786577\h23授权PAGEREF_Toc498786579\h24常规程序PAGEREF_Toc498786581\h25考勤PAGEREF_Toc498786583\h26工资的计算PAGEREF_Toc498786585\h27工资的支付PAGEREF_Toc498786587\h2F生产和成本会计系统PAGEREF_Toc498786589\h2-121职责的分配PAGEREF_Toc498786591\h22生产成本的核算PAGEREF_Toc498786593\h2G固定资产及在建工程PAGEREF_Toc498786595\h2-141保管PAGEREF_Toc498786597\h22核对和复核PAGEREF_Toc498786599\h23取得固定资产PAGEREF_Toc498786601\h24基建PAGEREF_Toc498786603\h2内容页次5处置PAGEREF_Toc498786605\h26其他PAGEREF_Toc498786607\h2H现金收支管理PAGEREF_Toc498786609\h2-161职责的分配PAGEREF_Toc498786611\h22调节表及其复核PAGEREF_Toc498786613\h23收取现金PAGEREF_Toc498786615\h24凭证PAGEREF_Toc498786617\h25款项支付PAGEREF_Toc498786619\h26现金备用金PAGEREF_Toc498786621\h2I电子数据处理PAGEREF_Toc498786623\h2-171一般控制PAGEREF_Toc498786625\h22应用控制PAGEREF_Toc498786627\h2J预算PAGEREF_Toc498786629\h2-181工作分工PAGEREF_Toc498786631\h22策略PAGEREF_Toc498786633\h23复核PAGEREF_Toc49