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最近,通过财务检查发现部分供销企业由于承包后忽视了银行日记帐和现金日记帐的监督作用,不天天记帐,而是十几天或月终一次“开夜车”登记,因而造成企业的银行日记与银行的对帐单不符.苍山县一个供销社的主管会计就利用不登记银行日记帐和与银行部门不对帐的空子,贪污人民币2,800多元.另有一个副食品加工厂的出纳员,坚持逐日逐笔登记现金日记帐,使一些想占国家便宜的人无机可乘.有一天,一个职工从加工厂买了两坛豆豉,每坛8.40元,该职工声称已付现金20元,并持有收款单据,但单据上无出纳员的戳记,出纳员
Recently, through the financial inspection, we found that some supply and marketing enterprises neglected the supervisory role of bank journals and cash journals after contracting. Instead of keeping accounts every day, they registered ten days or the end of a month’s “night car”, resulting in a bank diary Inconsistent with the bank’s statement of accountant.Cangshan County, a supply and marketing cooperatives accountancy on the use of non-registered bank journals and banking sector reconciliation of loopholes, embezzlement of more than 2,800 yuan.Another a food processing plant tellers, adhere to day by day One by one, a worker bought two altar of beans from the processing plant, 8.40 yuan per altar, the employee claims to have paid 20 yuan in cash and holds Receipt of documents, but no receipt of the cashier’s receipt, cashier