据《会计法》及《会计基础工作规范》的要求，办理会计事务的会计机构或不设会计机构只设会计人员的各单位，在内部分工上，一般设：总会计师（或行使总会计师职权）岗位、会计机构负责人（会计主管人员）岗位；出纳岗位稽核岗位；资本、基金核算岗位；收入、支出、债权债务核? According to the “Accounting Law” and “Basic Accounting Standards” requirements, accounting services for accounting or accounting agencies do not set up only accounting personnel of the units, internal division of labor, the general set: chief accountant (or the exercise of chief accountant authority ) Positions, accountants responsible person (accounting officer) positions; cashier post audit positions; capital, fund accounting positions; income, expenses, credits and liabilities nuclear?