9货币资金(1-3)（9 Monetary Fund (1-3)）.docVIP

9货币资金(1-3)（9 Monetary Fund (1-3)） 2011 national accounting practice - Accounting Fundamentals - Monetary Fund (1) The ninth chapter Monetary Fund Section 1 cash on hand Cash in stock refers to the currency which is usually deposited in the accounting department of an enterprise and is managed by the cashier. Cash on hand is the most liquid asset of an enterprise. I. cash management system According to the regulations of the State Council on Provisional Regulations on cash management, the cash management system mainly includes the following contents: (1) the scope of use of cash The scope of the use of cash refers to the scope of the use of cash in accordance with state regulations, and the scope of the use of cash is mainly reflected in the following aspects: All funds that are not included in the countrys cash settlement range are not allowed to be used for cash settlement and must be settled through bank transfer. (two) the limit of cash on hand Cash limit refers to the maximum amount required to keep the cash in stock as required by the enterprise in order to ensure the daily expenses of the enterprise. The quota approved by the bank, the enterprise is approved according to the general daily incidental expenses required in remote areas and inconvenient transportation enterprises according to relax, but the maximum daily amount of incidental expenses of more than 15 days (excluding monthly salaries and business trip expenses cash expenditure). Business daily cash balances in excess of the limit part shall be timely sent to the bank. (three) provisions for cash receipts and disbursements in stock; 1. the cash receipts from the enterprise shall be sent to the bank on the same day, and if the delivery is difficult on the same day, the bank will determine the specific delivery time. 2. the enterprise shall, within the prescribed scope, withdraw cash from the bank and shall clearly state its use, and shall be signed by the person in charge of the accounting department