《现金、银行存款实务操作》由会员分享，可在线阅读，更多相关《现金、银行存款实务操作（44页珍藏版）》请在金锄头文库上搜索。
1、一、现金收入的处理程序1 复核现金收款凭证2 当面清点现金3 开出现金收据，并加盖“现金收讫” 印章和出纳人员名章4 根据收款凭证登记“现金日记账”Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty
2、Ltd.二、现金支出的处理程序1 复核现金付款凭证2 复核无误后，在付款凭证所附的 原始凭证上加盖“现金付讫”印章3 根据付款凭证所列金额付出现金4 在付款凭证“出纳”栏签章5 根据付款凭证登记“现金日记账”Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.C
3、opyright 2004-2011 Aspose Pty Ltd.三、现金的核算1.设立“现金日记账”、“总账” 逐日逐笔序时登记，日清月结，及时核对。 2.明细核算： 分别以人民币和外币进行明细核算Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copy
4、right 2004-2011 Aspose Pty Ltd.四、现金的清查现金清查盘点表的填制Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.库存现金盘点报告表单位名称： 年 月 日盘亏
5、盘盈备注对比结果账存金额实存金额盘点人员签字： 出纳人员签字：李明瑞张丽丽孙 华Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.五、现金日记账登记现金日记账的登记Evaluation on
6、ly.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.现金日记账登记示范Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 C
7、lient Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client P
8、rofile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011
9、 Aspose Pty Ltd.六、填制现金交款单送存现金黄河有限责任公司2007年3月15日，将家电组销货 款送存银行。请你填制现金交款单将收到的现金送存开 户银行。其中：面值100元，510张；面值50元， 206张；面值10元， 102张；面值5元， 365张；面值2元， 20张；面值1元， 196张；面值0.5元，162张；面值0.2元，213张；面值0.1元， 6张；开户行：济南市工商银行历城区支行账 号：1410204508900818Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 C
10、lient Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.中国工商银行 现金交款单（回单）第一联 由银行盖章后退回单位2007年 3 月 15 日 对方科目壹分贰分伍分合 计金额壹角贰角壹无伍角贰元伍元拾元伍 拾 元一 百 元合计金额零张数把（百张）数百十万千百 十元角分票 面一楼收款台销货款交款单位款项来源工行洪楼分理处开户银行1234589
11、008山东商苑商城有限责任公司账号全称人民币 （大写）单位收款（银行盖章） 收款复核年 月 日济南工商银行 历城区支行2007年3月15日转讫Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd
12、.七、填制现金支票提现金黄河有限责任公司2007年10月10日， 填制现金支票一张去开户银行提现金准备 发放工资。请你填制一张空白现金支票去开户银 行提现金。提现金：123056.80Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 200
13、4-2011 Aspose Pty Ltd.收款人：黄河有限责任公司单位主管 会计出票人签章用途：发放工资我账户内支付金额：123056.80上列款项请从用途：工资人 民 币（大写）出票日期（大写）贰零零柒 年零壹拾月零壹拾 日收款人：黄河有限责任公司济 南 市 商 业 银 行 现金支票济南市商业银行 现 金 支 票 存 根科 目 对方科目出票日期 2007 年10月10日（鲁）（鲁）壹拾贰万叁仟零伍拾陆元捌角整￥123056.80财务专用章 廉 赵 印 孝本支票付款期限十天XVI02860605Evaluation only.Evaluation only. Created with Asp
14、ose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.财务专用章券别数量 单位一 百 元五 十 元十元五元二元一元五角二角一角五分二分一分小计收款人签章捆 （千张枚）把 （百张枚）张（枚）廉 赵 印 孝李明 096782007年10月10日Evaluation only.Evaluation
15、 only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.八、银行存款收支业务的核算存入款项时（根据“收账通知”等有关凭证） 借：银行存款贷：有关科目 支付款项时（根据“付款通知”或支票存根等 有关凭证） 借：有关科目贷：银行存款Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.九、银行存款日记账的设置和登记
