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在实际工作中,有些单位对日常收到现金的业务,其账务处理一直延续着一种方式,即出纳收到现金后,会计人员暂时不进行账务处理,待出纳将该笔现金存入银行后,再以银行进账回单作为账务处理的凭据,其科目处理为,借方银行存款,贷方为相关科目,而并不实事求是从“库存现金”这个科目进行体现。据了解,这些单位的解释是:一是库存现金的持有数能从财务账面体现出控制在限额内,二是能避免出纳人员坐支现金等。
In actual work, some units of the routine cash received business, the accounting treatment has been a continuation of a way that cashier cashier, the accounting staff temporarily do not carry out accounting processing, cashier to be cashier After the bank, bank receipts are used as the proof of account processing. The subjects are treated as, the debit bank deposits, and the lenders are the related subjects, but they are not represented in real terms from the “cash in stock” subject. It is understood that the interpretation of these units is: First, the holdings of cash inventory can be controlled from the financial account within the limits, the second is to avoid cashier cash payments and so on.