中外比较会计ch4.ppt

key terms demand deposit 活期存款 cash on hand 库存现金 cash in bank 银行存款 checking accounts 支票账户、活期存款账户 savings account 储蓄账户 imprest system 定额备用金制度 negotiable instruments 可转让票据 cashier 出纳 money order 汇票、汇款单 draft 汇票 bank overdraft 银行透支 certificate of deposit（CD） 存款单、大额定期存单 Compensating balance 最低应存存款额，补偿性余额 Lines of credit 信用限额 Check 支票 Internal control (P170-174 or 88-92) Competent, reliable and ethical personnel Assignment of responsibility Proper authorization Separation of duties Internal and external audits Documents and records (invoice, purchase order, journal and ledger etc.) Electronic and computer controls Other controls Separation of duties Separation of operations from accounting Separation of the custody of assets from accounting Separation of the authorization of transactions from the custody of related assets Separation of duties within the accounting function The limitation of internal control P175, 93 Colluding 串通舞弊 expensive The objectives of cash management Provide accurate accounting for cash receipt, cash disbursement(支出，支付), and cash balances Prevent or minimize losses from theft or fraud Maintain adequate—but not excessive—cash balances Internal control over cash Separate cash handling from the account function Cash budget Prepare a control listing of all cash received through the mail and from over-the-counter cash sales Deposit all the cash receipt in the bank daily Make all payment by check Verify every expenditure before issuing(签发) a check in payment Promptly reconcile bank statement( 银行对账单) The bank reconciliation P176 , 94 Items recorded by the company but not yet recorded by the Bank P178, 96 ①Deposits in transit 在途存款 ②Outstanding checks 未兑现支票 ③Bank errors Items recorded by bank the but not yet recorded by the company P178, 96 ①Bank collection ②EFT (electronic fund transfers电子转账) items ③Service charges; interest revenue ④NSF (nonsufficient funds) checks or checks returned for other reasons) ⑤Bank errors Petty Cas