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INTERNALCONTROLANDCASH內(nèi)部控制和現(xiàn)金INTERNALCONTROLANDCASH內(nèi)部控制1Defineinternalcontrol.Principlesofinternalcontrol.Internalcontroltocashreceipts.Internalcontroltocashdisbursements.Operationofapettycashfund.Controlfeaturesofabankaccount.Prepareabankreconciliation.
MainPointsDefineinternalcontrol.2Internalcontrolconsistsoftheplanoforganizationandalltherelatedmethodsandmeasuresadoptedwithinabusinessinorderto:1safeguarditsassetsand2enhancetheaccuracyandreliabilityofits accountingrecords.INTERNALCONTROL內(nèi)部控制Internalcontrolconsistsoft3Establishmentofresponsibility責(zé)任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties職責(zé)的分離:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures過程證據(jù)化:documentsshouldprovideevidencethattransactionsandeventshaveoccurred.PRINCIPLESOFINTERNALCONTROLEstablishmentofresponsibilit4Physical,mechanical,andelectroniccontrols物理控制:relateprimarilytothesafeguardingofassetsandenhancingaccuracyandreliabilityoftheaccountingrecords.Independentinternalverification獨立的內(nèi)部驗證:thereview,comparison,andreconciliationofinformationfromtwosources.Othercontrols其他控制:bondingofemployeeswhohandlecash,rotating輪換
employee’sduties,andrequiringemployeestotakevacations休假.PRINCIPLESOFINTERNALCONTROLPhysical,mechanical,andelec5Safes,andsafetydepositboxesforcashandbusinesspapersLockedwarehousesandstoragecabinetsforinventoriesandrecordsComputerfacilitieswithpasskeyaccess
PHYSICALCONTROLSSafes,andsafetydepositbox6
MECHANICALANDELECTRONICCONTROLSAlarmstopreventbreak-insTelevisionmonitorstodetertheftTimeclocksforrecordingtimeworkedMECHANICALANDELECTRONICCON7Toobtainmaximumbenefitfromindependentinternalverification:1Theverificationshouldbemade periodicallyoronasurprisebasis.2Theverificationshouldbedonebyan employeewhoisindependentofthe personnelresponsiblefortheinformation.3Exceptionsshouldbe reportedtoamanagementlevelthatcan takeappropriatecorrectiveaction.INDEPENDENTINTERNALVERIFICATIONToobtainmaximumbenefitfrom8Independentinternalverification
isoftenassignedtointernalauditors內(nèi)部審計師.Internalauditorsevaluatetheeffectivenessofthecompany’ssystemofinternalcontrolonacontinuousbasis.Internalauditingisaprofessionalactivitywithinacompany,oftenwithdirectaccesstotheboardofdirectors.INDEPENDENTINTERNALVERIFICATIONIndependentinternalverificat9Makesmonthlycomparisons:reportsanyunreconcilabledifferencestotreasurerMaintainscashbalancesMaintainscustodyofperbookscashonhand
IndependentInternalVerificationCOMPARISONOFSEGREGATIONOFDUTIESPRINCIPLEWITHINDEPENDENTINTERNALVERIFICATIONPRINCIPLEAccountingEmployeeAAssistantCashierBAssistantTreasurerCSegregationofDutiesMakesmonthlycomparisons:re10Costsofestablishingcontrolproceduresshouldnotexceedtheirexpectedbenefitsaccordingtotheconceptofreasonableassurance.Thehumanelementisalsoanimportantfactor.AgoodsystemcanbecomeineffectivethroughemployeecarelessnessCollusion合謀
mayresultwhentwoormoreindividualsworktogethertogetaroundprescribedcontrolsandmaysignificantlyimpairtheeffectivenessofasystem.LIMITATIONSOFINTERNALCONTROL內(nèi)部控制的限制Costsofestablishingcontrol11內(nèi)部控制和現(xiàn)金英文版課件12Cashincludescoins,currency,checks,moneyorders,andmoneyonhandorondepositatabankorsimilardepository.Internalcontrolovercashisimperativeinordertosafeguardcashandassuretheaccuracyoftheaccountingrecordsforcash.CASH現(xiàn)金Cashincludescoins,currency,13Onlydesignatedpersonnelshouldbeauthorizedtohandleorhaveaccesstocashreceipts.Differentindividualsshould:
1receivecash
2recordcashreceipttransactions
3havecustodyofcashINTERNALCONTROLOVERCASHRECEIPTS接受現(xiàn)金的內(nèi)部控制Onlydesignatedpersonnelshou14
Documentsshouldinclude:remittanceadvices,cashregistertapes,depositslipsCashshouldbestoredinsafesandbankvaultsAccesstostorageareasshouldbelimitedto authorizedpersonnelDocumentsshouldinclude:rem15Dailycashcountsanddailycomparisonsoftotalreceipts.Allpersonnelwhohandlecashreceiptsshouldbebondedandrequiredtotakevacations.Controlofover-the-counterreceiptsiscenteredoncashregistersthatarevisibletocustomers.Dailycashcountsanddailyco16Paymentsaremadebycheck支票
ratherthanbycash,exceptforpettycash
零用現(xiàn)金transactions.Onlyspecifiedindividualsshouldbeauthorizedtosignchecks.Differentdepartmentsorindividualsshouldbeassignedthedutiesofapprovinganitemforpaymentandpayingit.INTERNALCONTROLOVERCASHDISBURSEMENTS現(xiàn)金支付的內(nèi)部控制Paymentsaremadebycheck支票r17
Pre-numberedchecksshouldbeusedand eachcheckshouldbesupportedbyan approvedinvoiceorotherdocument.
Blankchecks空白支票
shouldbestored inasafe. 1Accessshouldberestrictedto authorizedpersonnel.
2Acheckwritermachineshouldbeused toimprinttheamountonthecheckin indelibleink.Pre-numberedchecksshouldbe18Eachcheckshouldbecomparedwiththeapprovedinvoicebeforeitisissued.Followingpayment,theapprovedinvoiceshouldbestampedPAID.PaidEachcheckshouldbecompared19ElectronicFundsTransfer(EFT)isadisbursementsystemthatuseswire,telephone,orcomputertosendcashfromonelocationtoanother.Regularpaymentssuchasthoseforhouse,car,andutilitiesarefrequentlymadebyEFT.ELECTRONICFUNDSTRANSFER電子資金劃賬ElectronicFundsTransfer(EFT20
Apettycashfund
isusedtopayrelativelysmallamounts.Operationofthefund,oftencalledan
imprestsystem,involves:
1
establishingthefund,
2
makingpaymentsfromthefund,and
3
replenishingthefund.PETTYCASHFUND備用金Apettycashfundisusedto21Accountingentriesarerequiredwhen:
1
thefundisestablished,
2
thefundisreplenished,and
3
theamountofthefundischanged.PETTYCASHFUND備用金Accountingentriesarerequire22ESTABLISHINGTHEFUND
Twoessentialstepsinestablishingapetty cashfundare
1
appointingapettycashcustodianwho willberesponsibleforthefundand
2
determiningthesizeofthefund.Ordinarily,theamountisexpectedto coveranticipateddisbursementsfora 3-weekto4-weekperiod.ESTABLISHINGTHEFUNDTwoesse23
GeneralJournalDateAccounttitleDRCRMar.1Pettycash100
cash100ToestablishapettycashLairdCompanydecidestoestablisha$100fundonMarch1.Whenthefundisestablished,acheckpayabletothepettycashcustodianisissuedforthestipulatedamount.Gen24REPLENISHINGTHEFUND
Whenthemoneyinthepettycashfund reachesaminimumlevel,thefundis replenished.Therequestforreimbursementisinitiated bythepettycashcustodian.Thepettycashcustodianpreparesa scheduleofthepaymentsthathavebeen madeandsendstheschedule,with supportingdocumentation,tothe treasurer’soffice.REPLENISHINGTHEFUNDWhenthe25
GeneralJournalDateAccounttitleDRCRMar.15Postageexpense44Freight-in38Miscellaneousexpense5
cash87ToreplenishpettycashfundOnMarch15thepettycashcustodianrequestsacheckfor$87.Thefundcontains$13cashandpettycashreceiptsforpostage$44,freight-in$38,andmiscellaneousexpenses,$5.Gen26
Theuseofabankminimizestheamountof currencythatmustbekeptonhandand contributessignificantlytogoodinternal controlovercash.Acompanycansafeguarditscashby usingabankasadepositoryand clearinghouseforchecksreceived andcheckswritten.Newdepositorsarerequiredtosigna signaturecardwhenopeningacheckingaccount.USEOFABANKTheuseofabankminimizest27Acheckisawrittenordersignedbythedepositordirectingthebanktopayaspecifiedsumofmoneytoadesignatedrecipient.Threepartiestoacheckare:
1Maker(drawer)issuesthecheck
2Bank(payer)onwhichcheckisdrawn
3PayeetowhomcheckispayableWRITINGCHECKS開支票Acheckisawrittenordersig28DrawerBankPayeeCheckCheckCashBankStatementDrawerBankPayeeCheckCheck29BANKSTATEMENTS銀行對賬單Abankstatement
shows:1checkspaidandotherdebitschargedagainsttheaccount2depositsandothercreditsmadetotheaccount3accountbalanceaftereachday’stransactionsBANKSTATEMENTS銀行對賬單Abanksta30BANKSTATEMENTS銀行對賬單BANKSTATEMENTS銀行對賬單31Bankdebitmemoranda
indicatechargesagainstthedepositor’saccount. Example:ATMservicechargesBankcreditmemoranda
indicateamountsthatwillincreasethedepositor’saccount. Example:interestincomeonaccountbalanceMEMORANDABankdebitmemorandaindicate32RECONCILINGTHEBANKACCOUNT銀行戶頭的調(diào)整Reconciliationisnecessarybecausethebalanceperbank銀行余額
andbalanceperbooks賬上余額
areseldominagreementduetotimelagsanderrors.Abankreconciliationshouldbepreparedbyanemployeewhohasnootherresponsibilitiespertainingtocash.RECONCILINGTHEBANKACCOUNT33
Stepsinpreparingabankreconciliation:
1Determinedepositsintransit
2Determineoutstandingchecks
3
Noteanyerrorsdiscovered
4TracebankmemorandatotherecordsEachreconcilingitemusedindetermining theadjustedcashbalanceperbooksshould berecordedbythedepositorRECONCILINGTHEBANKACCOUNTStepsinpreparingabankrec34ThebankstatementfortheLairdCompanyshowsabalanceperbankof$15,907.45onApril30,2002.Onthisdatethebalanceofcashperbooksis$11,589.45.
BANKRECONCILIATONThebankstatementfortheLai35Cashbalanceperbankstatement15907.45Add:depositintransit2201.4Less:outstandingchecks
No.4533000
No.4571401.3
No.4601502.7Adjustedbalanceperbankstatement12204.85Cashbalanceperbooks11589.45Add:collectionofnotesreceivable,interest①1035
errorinrecordingcheckNo.443②36Less:NSFcheck③425.6
bankservicecharge④30Adjustedbalanceperbooks12204.85Cashbalanceperbankstatemen36
GeneralJournal①DateAccounttitlesDRCRApril30Cash1035Miscellaneousexpense15
Notesreceivable1000
Interestrevenue50TorecordcollectionCollectionofNoteReceivableThisentryinvolvesfouraccounts.Interestof$50hasnotbeenaccruedandthecollectionfeeischargedtoMiscellaneousExpense.GeneralJo37
GeneralJournal②DateAccounttitlesDRCRApril30Cash36
Accountspayable36TocorrecterrorinrecordingcheckNo.443BookErrorAnexaminationofthecashdisbursementsjournalshowsthatcheckNo.443wasapaymentonaccounttoAndreaCompany,asupplier.Thecheck,withacorrectamountof$1,226,wasrecordedat$1,262.GeneralJo38
GeneralJournal③DateAccounttitlesDRCRApril30Accountsreceivable425.6
Cash425.6TorecordNSFcheckNSFCheckAnNSFcheckbecomesanaccountsreceivabletothedepositor.GeneralJo39
GeneralJournal④DateAccounttitlesDRCRApril30Miscellaneousexpense30
Cash30TorecordchargeforaprintingchecksBankServiceChargesCheckprintingcharges(DM)andotherbankservicecharges(SC)aredebitedtoMiscellaneousExpensebecausetheyareusuallynominalinamount.GeneralJo40
CashreportedontheBalanceSheet includes:
1CashonHand
2Cashinbanks
3PettyCashCashislistedfirstinthebalancesheet underthetitlecashandcashequivalents現(xiàn)金等價物
becauseitisthemostliquidasset.REPORTINGCASHCashreportedontheBalance41Cashequivalents
arehighlyliquidinvestmentswithmaturitiesof3monthsorlesswhenpurchasedthatcanbeconvertedintoaspecificamountofcash.Examplesincludemoneymarketfunds貨幣市場基金會,bankcertificatesofdeposit銀行存款單,andU.S.Treasurybillsandnotes國庫券.CASHEQUIVALENTSCashequivalentsarehighlyli42HomeworkE8-5,E8-8HomeworkE8-5,E8-843INTERNALCONTROLANDCASH內(nèi)部控制和現(xiàn)金INTERNALCONTROLANDCASH內(nèi)部控制44Defineinternalcontrol.Principlesofinternalcontrol.Internalcontroltocashreceipts.Internalcontroltocashdisbursements.Operationofapettycashfund.Controlfeaturesofabankaccount.Prepareabankreconciliation.
MainPointsDefineinternalcontrol.45Internalcontrolconsistsoftheplanoforganizationandalltherelatedmethodsandmeasuresadoptedwithinabusinessinorderto:1safeguarditsassetsand2enhancetheaccuracyandreliabilityofits accountingrecords.INTERNALCONTROL內(nèi)部控制Internalcontrolconsistsoft46Establishmentofresponsibility責(zé)任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties職責(zé)的分離:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures過程證據(jù)化:documentsshouldprovideevidencethattransactionsandeventshaveoccurred.PRINCIPLESOFINTERNALCONTROLEstablishmentofresponsibilit47Physical,mechanical,andelectroniccontrols物理控制:relateprimarilytothesafeguardingofassetsandenhancingaccuracyandreliabilityoftheaccountingrecords.Independentinternalverification獨立的內(nèi)部驗證:thereview,comparison,andreconciliationofinformationfromtwosources.Othercontrols其他控制:bondingofemployeeswhohandlecash,rotating輪換
employee’sduties,andrequiringemployeestotakevacations休假.PRINCIPLESOFINTERNALCONTROLPhysical,mechanical,andelec48Safes,andsafetydepositboxesforcashandbusinesspapersLockedwarehousesandstoragecabinetsforinventoriesandrecordsComputerfacilitieswithpasskeyaccess
PHYSICALCONTROLSSafes,andsafetydepositbox49
MECHANICALANDELECTRONICCONTROLSAlarmstopreventbreak-insTelevisionmonitorstodetertheftTimeclocksforrecordingtimeworkedMECHANICALANDELECTRONICCON50Toobtainmaximumbenefitfromindependentinternalverification:1Theverificationshouldbemade periodicallyoronasurprisebasis.2Theverificationshouldbedonebyan employeewhoisindependentofthe personnelresponsiblefortheinformation.3Exceptionsshouldbe reportedtoamanagementlevelthatcan takeappropriatecorrectiveaction.INDEPENDENTINTERNALVERIFICATIONToobtainmaximumbenefitfrom51Independentinternalverification
isoftenassignedtointernalauditors內(nèi)部審計師.Internalauditorsevaluatetheeffectivenessofthecompany’ssystemofinternalcontrolonacontinuousbasis.Internalauditingisaprofessionalactivitywithinacompany,oftenwithdirectaccesstotheboardofdirectors.INDEPENDENTINTERNALVERIFICATIONIndependentinternalverificat52Makesmonthlycomparisons:reportsanyunreconcilabledifferencestotreasurerMaintainscashbalancesMaintainscustodyofperbookscashonhand
IndependentInternalVerificationCOMPARISONOFSEGREGATIONOFDUTIESPRINCIPLEWITHINDEPENDENTINTERNALVERIFICATIONPRINCIPLEAccountingEmployeeAAssistantCashierBAssistantTreasurerCSegregationofDutiesMakesmonthlycomparisons:re53Costsofestablishingcontrolproceduresshouldnotexceedtheirexpectedbenefitsaccordingtotheconceptofreasonableassurance.Thehumanelementisalsoanimportantfactor.AgoodsystemcanbecomeineffectivethroughemployeecarelessnessCollusion合謀
mayresultwhentwoormoreindividualsworktogethertogetaroundprescribedcontrolsandmaysignificantlyimpairtheeffectivenessofasystem.LIMITATIONSOFINTERNALCONTROL內(nèi)部控制的限制Costsofestablishingcontrol54內(nèi)部控制和現(xiàn)金英文版課件55Cashincludescoins,currency,checks,moneyorders,andmoneyonhandorondepositatabankorsimilardepository.Internalcontrolovercashisimperativeinordertosafeguardcashandassuretheaccuracyoftheaccountingrecordsforcash.CASH現(xiàn)金Cashincludescoins,currency,56Onlydesignatedpersonnelshouldbeauthorizedtohandleorhaveaccesstocashreceipts.Differentindividualsshould:
1receivecash
2recordcashreceipttransactions
3havecustodyofcashINTERNALCONTROLOVERCASHRECEIPTS接受現(xiàn)金的內(nèi)部控制Onlydesignatedpersonnelshou57
Documentsshouldinclude:remittanceadvices,cashregistertapes,depositslipsCashshouldbestoredinsafesandbankvaultsAccesstostorageareasshouldbelimitedto authorizedpersonnelDocumentsshouldinclude:rem58Dailycashcountsanddailycomparisonsoftotalreceipts.Allpersonnelwhohandlecashreceiptsshouldbebondedandrequiredtotakevacations.Controlofover-the-counterreceiptsiscenteredoncashregistersthatarevisibletocustomers.Dailycashcountsanddailyco59Paymentsaremadebycheck支票
ratherthanbycash,exceptforpettycash
零用現(xiàn)金transactions.Onlyspecifiedindividualsshouldbeauthorizedtosignchecks.Differentdepartmentsorindividualsshouldbeassignedthedutiesofapprovinganitemforpaymentandpayingit.INTERNALCONTROLOVERCASHDISBURSEMENTS現(xiàn)金支付的內(nèi)部控制Paymentsaremadebycheck支票r60
Pre-numberedchecksshouldbeusedand eachcheckshouldbesupportedbyan approvedinvoiceorotherdocument.
Blankchecks空白支票
shouldbestored inasafe. 1Accessshouldberestrictedto authorizedpersonnel.
2Acheckwritermachineshouldbeused toimprinttheamountonthecheckin indelibleink.Pre-numberedchecksshouldbe61Eachcheckshouldbecomparedwiththeapprovedinvoicebeforeitisissued.Followingpayment,theapprovedinvoiceshouldbestampedPAID.PaidEachcheckshouldbecompared62ElectronicFundsTransfer(EFT)isadisbursementsystemthatuseswire,telephone,orcomputertosendcashfromonelocationtoanother.Regularpaymentssuchasthoseforhouse,car,andutilitiesarefrequentlymadebyEFT.ELECTRONICFUNDSTRANSFER電子資金劃賬ElectronicFundsTransfer(EFT63
Apettycashfund
isusedtopayrelativelysmallamounts.Operationofthefund,oftencalledan
imprestsystem,involves:
1
establishingthefund,
2
makingpaymentsfromthefund,and
3
replenishingthefund.PETTYCASHFUND備用金Apettycashfundisusedto64Accountingentriesarerequiredwhen:
1
thefundisestablished,
2
thefundisreplenished,and
3
theamountofthefundischanged.PETTYCASHFUND備用金Accountingentriesarerequire65ESTABLISHINGTHEFUND
Twoessentialstepsinestablishingapetty cashfundare
1
appointingapettycashcustodianwho willberesponsibleforthefundand
2
determiningthesizeofthefund.Ordinarily,theamountisexpectedto coveranticipateddisbursementsfora 3-weekto4-weekperiod.ESTABLISHINGTHEFUNDTwoesse66
GeneralJournalDateAccounttitleDRCRMar.1Pettycash100
cash100ToestablishapettycashLairdCompanydecidestoestablisha$100fundonMarch1.Whenthefundisestablished,acheckpayabletothepettycashcustodianisissuedforthestipulatedamount.Gen67REPLENISHINGTHEFUND
Whenthemoneyinthepettycashfund reachesaminimumlevel,thefundis replenished.Therequestforreimbursementisinitiated bythepettycashcustodian.Thepettycashcustodianpreparesa scheduleofthepaymentsthathavebeen madeandsendstheschedule,with supportingdocumentation,tothe treasurer’soffice.REPLENISHINGTHEFUNDWhenthe68
GeneralJournalDateAccounttitleDRCRMar.15Postageexpense44Freight-in38Miscellaneousexpense5
cash87ToreplenishpettycashfundOnMarch15thepettycashcustodianrequestsacheckfor$87.Thefundcontains$13cashandpettycashreceiptsforpostage$44,freight-in$38,andmiscellaneousexpenses,$5.Gen69
Theuseofabankminimizestheamountof currencythatmustbekeptonhandand contributessignificantlytogoodinternal controlovercash.Acompanycansafeguarditscashby usingabankasadepositoryand clearinghouseforchecksreceived andcheckswritten.Newdepositorsarerequiredtosigna signaturecardwhenopeningacheckingaccount.USEOFABANKTheuseofabankminimizest70Acheckisawrittenordersignedbythedepositordirectingthebanktopayaspecifiedsumofmoneytoadesignatedrecipient.Threepartiestoacheckare:
1Maker(drawer)issuesthecheck
2Bank(payer)onwhichcheckisdrawn
3PayeetowhomcheckispayableWRITINGCHECKS開支票Acheckisawrittenordersig71DrawerBankPayeeCheckCheckCashBankStatementDrawerBankPayeeCheckCheck72BANKSTATEMENTS銀行對賬單Abankstatement
shows:1checkspaidandotherdebitschargedagainsttheaccount2depositsandothercreditsmadetotheaccount3accountbalanceaftereachday’stransactionsBANKSTATEMENTS銀行對賬單Abanksta73BANKSTATEMENTS銀行對賬單BANKSTATEMENTS銀行對賬單74Bankdebitmemoranda
indicatechargesagainstthedepositor’saccount. Example:ATMservicechargesBankcreditmemoranda
indicateamountsthatwillincreasethedepositor’saccount. Example:interestincomeonaccountbalanceMEMORANDABankdebitmemorandaindicate75RECONCILINGTHEBANKACCOUNT銀行戶頭的調(diào)整Reconciliationisnecessarybecausethebalanceperbank銀行余額
andbalanceperbooks賬上余額
areseldominagreementduetotimelagsanderrors.Abankreconciliationshouldbepreparedbyanemployeewhohasnootherresponsibilitiespertainingtocash.RECO
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