会计实务笔记02-第二章 货币资金及应收项目（Accounting practice notes 02-, second chapter Monetary Fund and receivable items）.docVIP

会计实务笔记02-第二章 货币资金及应收项目（Accounting practice notes 02-, second chapter Monetary Fund and receivable items） Accounting practice notes The second chapter Monetary Fund and receivable items Money, funds, learning points: (1) the control principle of Monetary Fund: the management and control of monetary funds should follow the principle is: strict division of responsibilities; the implementation of the transaction separately; internal audit implementation, the implementation of regular rotation system. (2) the management and control of cash: including the Provisional Regulations cash management relevant provisions, the approved scope of cash settlement provisions, cash limits not zuozhi cash requirements etc.. (3) the management and control of bank deposits, including the classification and use rules of bank deposits, and the provisions of bank settlement discipline. (4) standardize the internal control of monetary fund business, including: to ensure the mutual separation of incompatible duties, restriction and supervision; the implementation of job rotation, establish a strict authorization system; strengthen the management of bills related to monetary funds; strengthen the bank signature management of the monetary funds; supervision and inspection system. (5) the accounting contents of other monetary funds. I. cash 1, the scope of use General principle: cannot or inconvenient to use bank payment, such as payments to individuals, scattered expenses, etc.. 2, cash processing When I find the long paragraph: Cash Loans: the profits and losses of the assets to be treated, and the profits and losses of the current assets to be dealt with Identifying Causes Loan: the profits and losses of the assets to be treated, and the profits and losses of the current assets to be processed Other payables: cash payable (receivable to the person and unit concerned) Out of pocket revenue, one cash surplus (cannot be identified, after approval) 3, cash short processing When I find a short par