乡镇企业会计辅导讲座——第三讲货币资金和结算业务的核算

• 作 者: 吕汉 张启超
• 出 处: 广西会计
• 发表日期: 1987年04期
• 关键词: 货币资金 乡镇企业会计 转帐结算 结算业务 购货单位 支票结算方式 信用证保证金 企业经济 应付款 出纳人员

一、货币资金的核算货币资金包括现金和银行存款两部分。根据国家规定,企业必须在银行(或信用社)开立存款户,办理存款、取款和转帐结算,接受银行的监督。(一)现金的核算银行是全国现金出纳中心,是管理现金的执行机关。每个企业都必须按照银行规定的现金管理制度的要求,在规定范围内收支现金。

First, the monetary capital accounting Monetary funds include cash and bank deposits in two parts. According to state regulations, enterprises must open deposit accounts with banks (or credit unions), handle deposits, withdrawals and transfers, and accept bank supervision. (A) Cash Accounting Bank is the national cashier’s center, is the executive organ that manages cash. Each enterprise must, according to the requirements of the cash management system stipulated by the bank, make cash receipts and payments within the stipulated scope.