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根据会计内部牵制的组织原则,在货币资金的核算与管理方面,应实行钱帐分管。任何经济单位,除设会计之外,都要设有专职的出纳员,即会计管帐,出纳管钱。《会计法》规定,出纳人员不得兼管稽核、会计、档案保管和收入、费用、债权、债务帐目的登记工作。对涉及现金及银行存款的收付业务,由出纳员负责办理,并定期与银行送来的对帐单核对发生额及余额,对于涉及货币资金的业务,会计人员只登记总分类帐,并定期与出纳人员所管的现金及银行存款日记帐相核对。随着《会计法》的实施及各项会计制度的日趋
According to the accounting principle of internal organization, in the monetary capital accounting and management, money accounts should be implemented in charge. Any economic unit, in addition to accounting, should have a full-time cashiers, that is, accounting controls, cashier management. “Accounting Law” stipulates that the cashier staff shall not be responsible for the audit, accounting, archival custody and income, expenses, claims, debt account registration. For cash receipts and disbursements involving cash and bank deposits, the cashier handles the transaction and regularly checks the balances and balances with the statements sent by the bank. For business involving monetary funds, accountants register only the general ledger and are regularly Check with cashier and banker’s journal in cashier’s account. With the “Accounting Law” and the implementation of the accounting system is becoming more and more