论文部分内容阅读
一、会计工作出纳岗位的职务形象 对会计工作的出纳岗位,长期存在两种不同的看法:一种是多数的财会人员从业务观点出发的看法。认为出纳岗位主要工作仅是付付(出)收收(纳),整天与钞票、票据和凭证打交道,平淡无聊。只需了解、掌握费用标准和开支范围以及银行结算办法,充其量再熟悉与收付有关的少数几个会计科目,做做记帐凭证,记记日记帐,不需具有业务专长,是会计整体工作中的“起码”配角。以
First, the accounting job cashier jobs image Accounting work cashier jobs, long-term existence of two different views: one is the majority of accounting personnel from the business point of view. That the main cashier job is to pay only (out) revenue (Na), all day with the banknotes, notes and vouchers to deal with, dull boring. Just understand and master the cost standards and the scope of the expenses and the bank settlement method, at best be familiar with the receipt and payment of a few accounting subjects, doing accounting vouchers, journal, do not need to have business expertise, is the overall accounting work In the “minimum” supporting role. To