企业现金管理制度与会计处理.pdfVIP

Chapter1Assets

Section1Moneyand

Funds

1.Cashinstock

(1)Cashmanagementsystem

Scopeofuseofcash:Individualexpenditurescanbesettledincash;expendituresbyenterprisesandunitsbelowthesettlementstarting

point(1,000yuan)canbesettledincash,andthoseexceedingthesettlementstartingpointshouldbesettledbybanktransfer.

(2)Accountingprocessingofcash

Enterprisesshouldsetupcashgeneralledgersandcashjournalstoconductgeneralclassificationaccountinganddetailed

classificationaccountingofthecompanyscashonhandrespectively.Thedebitsideregistersanincreaseincash,thecreditside

registersadecreaseincash,andtheendingbalanceisonthedebitside,reflectingtheamountofcashonhandactuallyheldbythe

enterprise.

(3)Inventoryofcash

Enterprisesshouldconductcashinventoryinaccordancewithregulations,generallyusingthephysicalinventorymethod,and

prepareacashinventoryreportbasedontheinventoryresults.Ifthereisasurplusorshortage,itshouldbeaccountedforthrough

thePropertyLossandOverflowtobeHandledaccountfirst,andthefinaltreatmentwillbemadeafterapproval.

1.Cashshortage:Thepartthatshouldbecompensatedbytheresponsibleortheinsurancecompanyshallbeincluded

inotherreceivab;ifthecausecannotbeidentified,itshallbeincludedinadministrativeexpenses;

2.现金溢余：属于应支付给有关人员或单位的，计入其他应付款；属于无法查明的，

计入营业外收入。

基本账务处理：

短缺时：

借：待处产损溢

贷：库存现金

经批准后：

借：其他应收款

（应由责任人赔偿或公司赔偿的部分）

用（无法查明的）

贷：待处产损溢

溢余时：

借：库存现金

贷：待处产损溢

经批准后：