现金帐一般都是使用收、付、余三栏帐.行政事业单位会计制度只有一个“库存现金”科目,但资金活动表中要求预算内、外资金要分清渠道,自求平衡.目前库存现金科目包括预算内、外的现金收支,每月终了结出的余额,有时全部属于预算内资金,有时属于预算外资金,有时是两种资金的和数或差数.为了解决上述问题,在不增加科目的情况下,可采用一种可以核算两种资金收、支、余金额的七栏式现金帐格式如下: Cash accounts are generally used to receive, pay, more than three columns account. The administrative institution accounting system has only one “inventory cash” subject, but the capital activity table requires budget internal and external funds to separate channels, self-balance. Cash-in-hand accounts include cash receipts and expenditures both inside and outside the budget, balances at the end of each month, sometimes all within the budget, sometimes extrabudgetary funds, and sometimes a sum or difference between the two types of funds. In the case of no additional accounts, a seven-column cash account format that can account for the two types of funds receipts, payments, and balances can be used as follows: