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河北省宣化县罗家洼公社,在1979年实行联队会计的同时,大队、生产队不再经手现金,不再设出纳员,会计不再使用现金科目和现金出纳帐,一切现金收支,不分金额多少,一律以存款方式通过信用站办理.实践证明,这样做,对加强农村大队、生产队财务管理,制止滥支滥用,促进合理使用资金等方面取得很好的效果.信用站在管理这类存款业务时,首先代制“收款收据”一式两联,收款后,一联给交款人,另一联作存根.当天营业终了,信用站汇制“生产队存款”凭证一式两联,一联作信用站传票,另一联作大队或生产队记帐凭证,连同“收款收据存根”一并送交联队会计.大队、生产队支出款项时,由联队会计填制
Luojiawa commune, Xuanhua County, Hebei Province. While carrying out the joint accounting in 1979, the brigade and production team no longer handled the cash and no longer provided the cashier. The accountants no longer used the cash account and cashier’s account, all cash receipts and payments, Regardless of the amount of the amount, all by way of deposit through the Credit Station.Practice has proved that doing so, to strengthen the rural brigade, production team financial management, abusing excessive abuse, promote the rational use of funds and achieved good results. When managing this type of deposit business, we first make the “receipt of receipt and payment” in duplicate and after receiving the payment, we will send it to the sender and another stub together. At the end of the day, the credit exchange system “ Deposit ”voucher in duplicate, a joint credit summons, another joint brigade or production team accounting vouchers, together with " receipt receipt stub When filled by the wing accounting