对库存现金的清查是搞好财务收支核算的一项重要内容,也是加强现金管理工作的基本要求,企业必须重视这一工作,定期与不定期地对库存现金进行清查核实,以防止差错与弊端的发生。一般来说,在盘查库存现金时,无论是采用定期还是不定期的方式,只要现金日记帐截止盘查时的余额与实际库存数相符,就可以得出出纳员工作无误的结论;其实,有时这个结论是不够可靠的。假设出纳员因某种原因采用收款暂不入帐的手法,挪刚了一笔公款,例如,某月15日,出纳员挪用现金500元,该日突击清查库存现金时,现金收付业务帐上余额本应为6000元,然而由于出纳员未将一笔500元的收款凭证入帐并私自挪用了,这样,帐上余额只为5500元,而实际库存也是5500元,于是 Inventory of cash inventory is an important part of doing a good job of financial revenue and expenditure accounting, but also to strengthen the basic requirements of cash management, enterprises must attach importance to this work, regular and irregular inventory of cash to verify, to prevent errors and Malpractice happened. Generally speaking, when checking inventory cash, whether it is on a regular or irregular basis, as long as the balance of the cash journal at the time of inventory is in line with the actual inventory amount, it can be concluded that the cashier has worked correctly; in fact, sometimes The conclusion is not reliable enough. For example, on the 15th of a month, the cashier misappropriation of cash of 500 yuan, the day raid inventories of cash, the cash collection and payment business The balance should have been $ 6,000. However, since the cashier did not record a sum of $ 500 in his collection voucher and diverted it privately, the remaining balance was only $ 5,500 and the actual stock was $ 5,500,