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(一) 一、关于“采用定额备用金制,取销现金日记帐”。有以下问题需要探讨。 1、“零星现金”范围以外的现金收支如何办?例如零售商业企业每日的大量销售现金,一般企业工资发放使用的大量现金支出。农副产品收购企业每日支付的大量现金,等等,这些现金收支不但数字较大,笔数也不比零星收支少,既然想“取销现金日记帐”,这部分大量的现金收支如何反映、控制? 2、如何随时反映出纳员经管的库存现金?在实际工作中,对出纳人员经管的库存现金,审计、银行部门和企业财会主管人员随时有权抽查是否帐实相符,这个“帐”用什么作依据呢?当然用收付现金的凭证或单据也能挤出这个应存数,这样做是
(1) I. Regarding the use of the fixed reserve fund to withdraw cash journals. The following questions need to be explored. 1. What about cash receipts and payments outside the scope of “sporadic cash”? For example, a large amount of cash is sold daily by retail business enterprises, and large amounts of cash are used for general corporate wages. The large amount of cash paid by the acquisition of agricultural and sideline products companies, etc., is not only a large number of cash receipts and expenditures, but also a small number of transactions that are not less than sporadic receipts and expenditures. Since they want to “get off the cash journal”, how does this part of the cash receipts and payments reflect? , control? 2, how to always reflect the cashier managed by the cashier? In the actual work, cash on the cashier managed by the cashier, the audit, banking department and corporate accounting executives at any time have the right to spot check whether the account is consistent with this “account” What should be used as a basis? Of course, this cash register can also be squeezed out by using cash receipt vouchers or documents.