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一财会通讯1987年第10期刊载叶一宽等同志的“现金日记帐能否取消”一文,就此谈几点不同看法。一、取消现金日记帐,不但违背现行会计制度和有关法规,与《会计法》精神也有抵触。二、取消现金日记帐,改用“定额备用金”办法,确实省去了逐笔登记现金日记帐的手续。但这些原始凭证却转移到银行存款科目中去了,工作量并不因此而减少,相反却把银行存款科目核算搞得更加复杂化了。这种“得不偿失”的做法,也不为目前出纳人员工作水平所能接受。实务上还是行不通的。三、改进出纳岗位记帐程序的设想。出纳工作以零星、小额现金收支为多数,采取逐笔填制记帐凭证,逐笔登记现金日记帐,工作繁重,有些还是不必要的重复记帐(如明细帐也须登记),需要简化。在规模较大、职工人数较多的企业里,除对有
A Chamber of Commerce Newsletter No. 10 of 1987 published a leaf and other comrades, “the cash journal can cancel,” a few comments on this point. First, cancel the cash journal, not only contrary to the current accounting system and related laws and regulations, and the “Accounting Law” also contradict the spirit. Second, cancel the cash journal, switch to “fixed reserve” approach, eliminating the need to register cash journal by file procedures. However, these original vouchers were transferred to bank deposit accounts, so the workload was not reduced. On the contrary, the bank deposit account accounting was even more complicated. This “outweighed” approach is not acceptable to the present level of cashier staff. Practice still does not work. Third, to improve the cashier post accounting procedures assumptions. Cashier work to sporadic, small cash receipts and payments for the majority, to fill out the vouchers, one by one registration cash journal, heavy workload, some unnecessary duplication of accounting (such as the details must also register), the need simplify. In the larger, more workers in the enterprise, in addition to right