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目前,有一些企业为了省事以“现金周转金代替现金日记帐。其作法是取消现金日记账,根据银行核定的库存现金限额交出纳员掌握。零星现金支出汇总开出现金支票,从银行提取现金补足限额;零星现金收入直接存入银行;只在“银行存款”帐上登记提取现金数和存入银行数,再不作其他记载。这种做法,我认为利少弊多。(1)与现金核算制度相违背。企业的一切现金收支都必须根据会计凭证,及时登记帐簿,做到收支清楚,手续完备,帐存与实存相符。(2)由于取消了现金日记账,对企业的现金收付没有记载,不能全面,连续地了解和掌握企业每日现金的收支动态和库存余
At present, some companies use “cash turnover funds instead of cash journals” in order to save time. The practice is to cancel the cash journals and hand them over to the cashiers according to the bank’s approved cash limit for stocks. Sporadic cash expenditures aggregate cash check and draw cash from banks. Limits; Sporadic cash income is deposited directly into banks; only cash withdrawals and bank deposits are registered on the “bank deposit” account, and no other records are made. I believe that there are many advantages and disadvantages.(1) With cash accounting The system is contrary to the fact that all cash receipts and expenditures of the company must be based on accounting vouchers, and the account books must be promptly registered so that the revenue and expenses are clear and the procedures are complete, and the deposits are in line with the actual deposits.(2) The company’s cash is cancelled due to the cancellation of the cash journals. There is no record of receipt and payment, and it is not possible to fully and continuously understand and grasp the daily income and expenditures of the company’s cash and inventory surplus.