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在只有一个出纳、一个会计的企、事业单位,常常不任命会计主管,也无专职稽核人员,在这种情况下,由谁来填制记帐凭证为最好呢?现行的做法大致有以下几种:(1)会计审核原始凭证,填制记帐凭证,传递给出纳,出纳在收付款和登记现金或银行帐后回传给会计记帐。(2)会计审核原始凭证,填制记帐凭证后交给业务经办人,由经办人持凭证与出纳结算。出纳核对原始凭证和记帐凭证,收付款和登记银行或现金帐后,传递给会计记帐。(3)出纳审核原始凭证
In only one cashier, an accounting enterprises and institutions, often do not appoint accountants, there is no full-time auditors, in which case, who should fill the voucher for the best? The current practice is roughly the following Several: (1) The accounting audit of the original voucher, fill in vouchers for accounting, passed to the cashier, cashiers in receipt and payment and registration of cash or bank accounts back to the accounting bookkeeping. (2) The original audit evidence of accounting, fill in the vouchers and post to the business manager, the operator holding vouchers and cashier settlement. Cashier check the original documents and vouchers, payment and registration of bank or cash register, passed to the accounting bookkeeping. (3) cashier audit original certificate