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由于目前财会队伍中有些人员的业务素质差,还有个别人的责任心不强,往往在工作中出现差错。1984年,我单位从某会计学校分来一名学生,分配担任出纳工作,因为这位同志看不起出纳工作,干了刚半年就多次出错,有一次出现短少现金100元。究查原因,发现主要是由于这位同志平时不注意核对库存,工作不认真,未遵守日清月结制度。为此我校制定了对会计工作的定期检查制度。规定每月十、二十、三十为定期检查日,检查出纳员及其他会计人员的帐目记录是否正确,及时、完整;检查现金日记帐余额和实存金额是否相符,现
Due to the poor professional quality of some personnel in the accounting team at present, there are still some individuals who are not very responsible and often make mistakes in their work. In 1984, my unit was divided into a student from an accounting school, assigned to cashier work, because this comrade despised despatch work, did a number of mistakes in just six months, there was a short 100 yuan in cash. Investigate the reasons, found mainly because the comrades usually do not pay attention to checking inventory, the work is not serious, did not comply with Nissin monthly settlement system. For this reason, our school has set up a regular inspection system for accounting work. The provisions of the monthly ten, twenty, thirty on a regular inspection date, check the cashier and other accounting staff account records are correct, timely and complete; check the cash journal balance and the actual amount of money is consistent, is