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对于库存现金的管理,一般是企业按照银行的规定限额支取使用,由出纳人员逐日登载现金日记帐,并且每日核实库存.这种办法固然切实可行,也符合制度规定,起到堵塞漏洞的作用.但对于出纳人员来说,每天编制凭证,登记现金日记帐,工作量颇大,特别是对于零星开支比较频繁,且数额较大的企业来说,尤为突出.通过我们的实践,认为现金铺底核算法简便易行.现金铺底核算法,是采用“定额备用金”的核算方法,由企业按照银行核给单位的现金支取金额,一次领用铺底金,编制凭证入帐,借(增);“现金”帐户,贷(减):
For the management of cash on hand, it is generally used by enterprises according to the bank’s prescribed limits, cashiers are posted on a daily basis by cashiers, and the inventory is verified daily. This approach is practical and feasible, and it also complies with the rules and regulations and plays a role in plugging loopholes. However, for cashiers, the daily preparation of vouchers and the registration of cash journals are quite labor-intensive, especially for companies with relatively frequent and relatively large amounts of sporadic expenditures. Through our practice, we believe that cash is at the bottom. The nucleus algorithm is simple and easy. The cash deposit nucleus algorithm is based on the calculation method of “reserve reserve fund”. The enterprise will use the cash withdrawal amount of the bank’s nucleus-supplied unit, collect the deposit money at one time, and record the vouchers. ); “Cash” account, loan (minus):