【正文】 限 ........................................................................................................................43三、 審核會計憑證和復(fù)核會計賬簿、會計報表的方法 ....................................................................................43第八章 借款的審批、報賬程序 ..............................................................................................................................44一、借款程序 ..........................................................................................................................................................44二、報賬程序 ..........................................................................................................................................................442 / 94第九章 費(fèi)用開支管理制度 ......................................................................................................................................451. 目的 ..................................................................................................................................................................452．范圍 ....................................................................................................................................................................453．名詞解釋 ............................................................................................................................................................454．職責(zé) ....................................................................................................................................................................455．作業(yè)內(nèi)容 ............................................................................................................................................................456． 廣告費(fèi)、業(yè)務(wù)宣傳費(fèi)的支出 ..........................................................................................................................477． 差旅費(fèi)開支標(biāo)準(zhǔn) ..............................................................................................................................................478．費(fèi)用報銷原始單據(jù)的要求 ................................................................................................................................489．費(fèi)用的監(jiān)督考評體系 ........................................................................................................................................4910．注意事項 ..........................................................................................................................................................4911．個人借款管理的規(guī)定 ......................................................................................................................................49第十章 成本費(fèi)用核算制度 ......................................................................................................................................51一、成本費(fèi)用核算科目 ..........................................................................................................................................51二、各項成本費(fèi)用項目開支范圍 ..........................................................................................................................51三、成本費(fèi)用的核算方法 ......................................................................................................................................52第十一章 固定資產(chǎn)管理制度 ..................................................................................................................................541. 目的 ..................................................................................................................................................................542．范圍 ....................................................................................................................................................................543．名詞解釋 ............................................................................................................................................................544．職責(zé) ....................................................................................................................................................................545．作業(yè)內(nèi)容 ............................................................................................................................................................556．注意事項 ............................................................................................................................................................61第十二章 低值易耗品及材料物資管理制度 ..........................................................................................................621. 目的 ..................................................................................................................................................................622．范圍 ....................................................................................................................................................................623．名詞解釋 ............................................................................................................................................................624．職責(zé) ....................................................................................................................................................................635．作業(yè)內(nèi)容 ............................................................................................................................................................636．注意事項 ............................................................................................................................................................67第十三章 庫存商品盤點(diǎn)管理制度 ......................................................................................................................681. 目的 ..................................................................................................................................................................682．范圍 .............................................................................................................................