实训十一 出日记账.doc

实训十一 出纳日记账-格式和登记方法 实训目的 进一步学习出纳日记账的格式和登记方法。 实训任务 熟悉出纳日记账建账与日常使用规范。 理论精要回顾 现金日记账是由出纳人员根据现金收、付款凭证，按时间的先后顺序逐日逐笔登记的账簿。通过登记现金日记账，可以逐日反映现金收入、付出和结存情况，加强对现金收付的监督和管理，便于与实际库存现金核对，以保证账实相符。 现金日记账一般采用订本式账簿。账页格式采用三栏式。 即：“收入”（借方）、“付出”（贷方）和“结存”（余额）三栏。 现金日记账根据收付现金的时间登记。? 2009年01月01日，上海天地集团有限公司根据年初现金日记账建账数据和收付款凭证等资料，登记现金日记账。2009年6月份，华盛实业股份有限公司根据银行日记账期初余额和银行收付款凭证，登记银行存款日记账并在本月合计下划线结账。 development in order to protect a host of attractions and historical sites, as well as to maintain the economic vitality of the downtown area. Figure 5.1-5 figure 5.1.4 Washington mass transit network to support implementation of effective transport demand management policies to reduce urban traffic congestion and public transport priority was in the early 1960 of the 20th century by the planners first proposed in Paris, France, and in Europe and other major cities to operate has been the formation of the rich content system. Public transport priority consists of two aspects: one is on the bus to help. ... 5.1-7 Park and ride systems 5.1.5 typical case Hong Kong-Japan Sapporo, Sapporo is a Japan Hokkaido central parts of cities, Japans fifth largest city. Area of 1121km2 in the city, a population of 1.921 million. In addition is the administrative center of Hokkaido, Sapporo is Hokkaidos industrial and commercial center, in 1972, hosted the 11th Winter Olympic Games. 3 JR Sapporo rail transit line 3 metro and 3 tram lines, Sapporo in the urban development process combined with Center of construction of subway construction and residential development, and support the development of the region. Prior to 1971, Sapporo, Japan Hokkaido local Centre in the urban development process, in response to the rapid growth of the city centre traffic demand, building trams. 1981 years ago for holding the winter Olympic Games as an opportunity to start building connected to the venue and the city centre development in order to protect a host of attractions and historical sites, as well as to maintain the econo