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企业的财务活动是连接市场和企业的桥梁和纽带,其不仅仅是简单的资金收付活动,而是包括资金筹措、投资决策与日常管理等多内容在内的十分复杂的活动。出纳工作在会计循环中的地位和作用,反映在收支凭证真实、传递循序渐进、货币计量准确、信息反馈及时等方面。在实际工作中,每一笔现金业务的发生,或者说现金与票据、票据与票据交换手段的实现,都是由出纳工作完成的。因此,做好出纳工作对整顿会计工作秩序,规范会基础工作具有极其重要的现实意义。
The financial activities of enterprises are the bridge and link between the market and the enterprises. They are not only simple cash receipts and payments activities, but rather complex activities including fundraising, investment decisions and day-to-day management. The status and role of cashier’s work in the accounting cycle are reflected in the fact that receipts and disbursements are true, the steps are passed in an orderly manner, the currency is measured accurately, the information is fed back in time, and so on. In actual work, the occurrence of every cash business, or the realization of the exchange of cash and bills, notes and bills, is done by cashier work. Therefore, doing a good job in cashiering work is of great practical significance to rectifying the order of accounting work and regulating the basic work of the association.