庫(kù)存現(xiàn)金的支出

1、 庫(kù)存現(xiàn)金的支出 計(jì)算機(jī)系計(jì)算機(jī)系 韓艷華韓艷華 范范 圍圍 ?v支出符合規(guī)定范圍v實(shí)行內(nèi)部牽制制度v實(shí)行內(nèi)部稽核制度出納人員出納人員會(huì)計(jì)人員會(huì)計(jì)人員庫(kù)存現(xiàn)金的使用范圍1.根據(jù)國(guó)家現(xiàn)金管理制度和結(jié)算制度的規(guī)定,企業(yè)收支的各種款項(xiàng)必須按照國(guó)務(wù)院頒發(fā)的的規(guī)定辦理，在規(guī)定的范圍內(nèi)使用現(xiàn)金。允許使用現(xiàn)金結(jié)算的范圍是:1職工工資、津貼；2個(gè)人勞務(wù)報(bào)酬；3根據(jù)國(guó)家規(guī)定頒發(fā)給個(gè)人的科學(xué)技術(shù)、文化藝術(shù)、體育等各種獎(jiǎng)金4各種勞保、福利費(fèi)用以及國(guó)家規(guī)定的對(duì)個(gè)人的其他支出；5向個(gè)人收購(gòu)農(nóng)副產(chǎn)品和其他物資的價(jià)款；6出差人員必須隨身攜帶的差旅費(fèi)；7零星支出；8中國(guó)人民銀行確定需要支付現(xiàn)金的其他支出。 屬于上述現(xiàn)金結(jié)算范

2、圍的支出，企業(yè)可以根據(jù)需要向銀行提取現(xiàn)金支 付，不屬于上述現(xiàn)金結(jié)算范圍的款項(xiàng)支付一律通過(guò)銀行進(jìn)行轉(zhuǎn)帳結(jié)算。2.企業(yè)內(nèi)部規(guī)定的范圍分析判斷業(yè)務(wù)員小王以下支出允許使用現(xiàn)金的有 A 大批量購(gòu)入材料 B 為自己購(gòu)置物品 C 必須攜帶的差旅費(fèi) D 購(gòu)置固定資產(chǎn)C 現(xiàn)金支出的牽制制度現(xiàn)金支出的牽制制度 業(yè)務(wù)流業(yè)務(wù)流程程 相互制約、錢(qián)帳分管相互制約、錢(qián)帳分管支出范圍負(fù)責(zé)人簽字票據(jù)的合法性合法性加蓋現(xiàn)金付訖印章庫(kù)存現(xiàn)金的內(nèi)部稽核庫(kù)存現(xiàn)金的內(nèi)部稽核案例分析庫(kù)存現(xiàn)金支出庫(kù)存現(xiàn)金支出l一一 庫(kù)存現(xiàn)金支出管理庫(kù)存現(xiàn)金支出管理l二二 庫(kù)存現(xiàn)金支出核算庫(kù)存現(xiàn)金支出核算交易交易事項(xiàng)事項(xiàng)賬務(wù)處理方法賬務(wù)處理方法支出現(xiàn)金支出現(xiàn)

3、金 借：費(fèi)用、負(fù)債、資產(chǎn)等科目借：費(fèi)用、負(fù)債、資產(chǎn)等科目 貸：庫(kù)存現(xiàn)金貸：庫(kù)存現(xiàn)金 思思 考考 題題2 2庫(kù)存現(xiàn)金支出業(yè)務(wù)中，會(huì)計(jì)應(yīng)登記的帳庫(kù)存現(xiàn)金支出業(yè)務(wù)中，會(huì)計(jì)應(yīng)登記的帳簿是簿是 , ,出納應(yīng)登出納應(yīng)登記的帳簿是記的帳簿是 。 庫(kù)存現(xiàn)金總賬、相關(guān)業(yè)務(wù)帳簿庫(kù)存現(xiàn)金總賬、相關(guān)業(yè)務(wù)帳簿庫(kù)存現(xiàn)金日記帳庫(kù)存現(xiàn)金日記帳 1.1.庫(kù)存現(xiàn)金支出的記帳憑證由庫(kù)存現(xiàn)金支出的記帳憑證由 編制編制。出納出納注意：不得挪用公款;不得白條抵庫(kù)(Lq5Uze%Hm1QvaZEj-Ns7WBg*Jo3Sxc!Gl0Pu9YDi)Mq5Uze%In2Rwb#Fk+Ot7WBg*Kp4Tyd$Hm1Qv9YDi)Mr6VAf

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