《现代汉语词典》称出纳是“现金和票据的付出与收进。”在实际工作中,尽管会计监督在前,但每一笔现金业务的发生,或者说现金与票据、票据与票据交换手段的实现,都是由出纳工作来完成的。因此,出纳可以依据词解派生出三层含 The Modern Chinese Dictionary claims that cash is “payment and receipt of cash and notes.” In actual work, despite the prior accounting supervision, each cash transaction, or cash and bills, notes and notes The exchange of means to achieve, are done by the cashier work. Therefore, cashiers can be derived from the word solution containing three layers