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出纳人员所经管的现金,由于收付次数频繁,容易发生差错。怎样预防差错呢,我的体会是: (1)凭证两审。现在,多数出纳习惯自己单审付款。这样做容易发生差错。付款凭证应由专门审核人员审核和出纳人员复核无误方能付款。发现涂改、字迹不清、大小写不符、印章不全、手续不备、开支违纪的,应拒绝办理。 (2)现金两点。收付现金应当有人复点,收付时应验明对象,问明钱数,以防错收、错付或被人冒
Cash dispensed by cashier personnel is prone to errors due to frequent receipts and payments. How to prevent mistakes, my experience is: (1) evidence of the second trial. Now, most cashiers are used to making their own single-trial payments. This is prone to error. Payment vouchers should be audited by special auditors and cashier review staff to pay. Found that correction, writing is unclear, case does not match, incomplete seal, procedures are not prepared, expenses discipline, should be refused. (2) two cash points. Cash receipts and payments should be complex points, payment should be identified when the object, asked about the amount of money, in case of wrong receipt, wrong payment or being run