济南代理记账公司分析：出纳作业四个防错窍门

济南代理记账公司分析：出纳作业四个防错窍门

Jinan bookkeeping agency company analysis: the cashier job four mistake proofing tips

一、济南代理记账公司提示：要注意加强对支票、发票和收据的保管

A bookkeeping agency company, jinan tip: to pay attention to strengthen the safekeeping of checks, invoices and receipts

领用支票要设立备检挂号簿，经单位主管财政领导审签后，并由领用人签章。领用现金支票要在存根联上签字，以防正副联金额不符。支票存根联上要逐项写明金额、用处、领用人，并在备检簿上注明空白支票和支票限额。支票报废后要按顺序装订在凭据中。空白发票和收据不能随便外借，已开具金额尚待带出收款的发票和收据，要由借用人出具欠据并作挂号，以便分清职责，待款收回后再结清欠据。发票和收据报废后要退回来，先报废后重开，假如是销货发票退回红冲，应当先由库房部分验货入库后再进行退款。假如对方丢掉发票和收据，要根据对方财政部分隔出该款没有报销的证实才干补办单据，并在证实单上注明原开发票或单据的时刻、金额、号码等内容，一起注明“原开单据报废”字样。

Recipients check to set up for inspection registration book, financial leadership of the competent unit ShenQian, and signature by recipients. Recipients cash cheque to sign the stub form, in case is not duplicate amount. Check stub form item by item to written amount, useless, recipients, and in the case of the check book write blank cheques and check limit. After check scrap to binding in the credential in sequence. Blank invoices and receipts cannot be checked out casually, have drawn amount is yet to be out of the collection of invoices and receipts, issued by the borrower to owe, according to register and to distinguish responsibility, stay back after the settlement of owe according to. Scrap invoices and receipts to come back, after first scrapped after the restart, if be sales invoice red rushed back, shall be carried out in a first part inspection by the warehouse inventory before a refund. If the other party lost invoices and receipts, according to the Treasury separated out the other side does not have the proof of reimbursement ability for the documents, and confirmed in the list indicate the moment of the original invoice or document (s), amount, number, etc, indicate the words "the original open documents scrap" together.

挂号银行存款日记和现金日记账，要首先复核凭据、支票存根、附件是不是共同，然后按支付支票号码顺序排列，以便查对。摘要栏应注明经办人、收款单位及支票号码。支票上的印鉴，应即用即盖，并由管帐、出纳二人分隔保管，支票用印鉴的私家印章，只能用于盖印支票，而不作为其他任何用处。

Register cash journal and bank deposit diaries, should first check the credentials, check stubs, attachment is common, then press the pay cheque number order, in order to check. The column should indicate the agent, the receiving unit and check number. Signature on the cheque, shall be the box cover, and the tube, cashier two separate custody account, check with the seal of private seal, can only be used for sealing the check, and not for any other use.

二、做到日清月结

Second, do nissin monthly statement

天天都要做到钱账两清，发现问题能够及时查找，以免一拖下去就无从查起，和管帐移送手续时，不管有多熟，都必定要有移送收据的清单，要不然简单呈现说不清楚的差错，影响两边豪情和作业以及财政数据。每个月都要按规则进行结账，而且和管帐进行对账，做到账账相符、账实相符。

Zhang both want to make money everyday, found that the problem can find in time, in order to avoid went down was been found, and tube account transfer formalities, no matter how well, must have the transfer receipt list, or simply rendering errors that unclear, influence on both sides of lofty sentiments and operating and financial data. Each month according to the rules of the invoicing and account reconciliation and tube, do ZhangZhang consistent, zhang.

三、收付现金时，必定要采纳唱收唱支

Third, cash receipts and payment, must adopt ChangShou sing a

对于出纳人员来说，唱收唱支尽管不是有必要的作业，可是含义非常严重，一方面，显现很有礼貌，另一方面，在收付现金时唱收唱付，这样不光能够加深形象，与当事人核对金额，还能够获得别人的听觉旁证。当数目不清时，能够找周围的人核对作证。

For cashier personnel, ChangShou sings a though not necessary assignments, but the meaning is very serious, on the one hand, very polite, on the other hand, voice the amount in receiving and paying in cash receipts and payment, such not only can deepen the image, and check the amount, the parties will also be able to get someone else's auditory circumstantial evidence. When the number is not clear, can find the people around to check to testify.

四、对需求报销的发票

Fourth, to demand reimbursement of the invoice

若昂首与本单位不符、大小写金额不符、涂抹发票、发票上无收款单位章或收款人章、发票与支票入账方不符者，均不接受发票，待补办手续后再报核。

If the head does not accord with this unit, capitalization amount discrepancy, daub on the invoice, the invoice no receipt chapters unit or the payee, invoice an inconsistent with cheque books, all don't accept the invoice, after waiting for fill do formalities again submitted to the nucleus.

报销单位需先签字、后付款;收款单据先交款、后盖章;付款单据要盖付讫章。付款单据如由别人代领现金者，应签代领人姓名，而不得签被代领人姓名;代领人不是本单位的员工，要注明与被带领人联系及其联系地址。经营外收入及庶务收入，要以经办单位交款单位为根据，收款后开给财政收据。

Reimbursement units need signature, after the first payment. Receipts in the item first, after affix one's seal; Chapter to cover payment of documents. By other generation cash payment documents, shall be signed stepped name, and may not sign the name cut; Stepped is not an employee of this unit, please indicate contact by leading people and contact address. Operating income and income, lay for according to the inn to orgnaization of unit of the unit, on fiscal receipt after payment.

济南代理记账公司：http://www.jnqqjz.com/