第三章 流动资产创新.ppt

第三章 流动资产;第一节 货币资金;一、库存现金;1、现金开支范围;2、现金管理规定;3、库存现金的核算 为了总括地反映企业库存现金的收入、支出和结存情况，应设置“库存现金”账户。 （1）库存现金收入核算 现金收入主要有： 从银行提现，职工出差报销时交回剩余借款，结算起点以下的零星收入款，对个人的罚款，无法查明原因的现金溢余等。 收取现金时： 借：库存现金 贷：有关账户 ;例：;【例4】企业管理部门职工王军原出差预借款4 000元，报销2 400元，剩余现金1 600元交回。 借：库存现金 1 600 管理费用 2 400 贷：其他应收款——王军 4 000;（2）库存现金支出核算 企业按照现金开支范围的规定支付现金时： 借：有关账户 贷：库存现金;例：;二、银行存款的核算;2、银行结算方式;各种结算票据票样;支票票样;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Pro