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【多选题】
下列有关货币资金内部控制的设置中，不存在重大缺陷的有（）。A.
企业应当加强与货币资金相关的票据管理，明确各种票据的购买、保管、领用、背书转让、注销等环节的职责权限和程序
B.
出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务账目的登记工作
C.
现金收入及时存入银行，坐支现金应事先经开户银行审查批准，由开户银行核定坐支范围和限额
D.
出纳核对银行账户，每月核对一次，并编制银行存款余额调节表，使银行存款账面余额与银行对账单调节相符
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