当前位置:财税问题 >
實(shí)務(wù)
问题已解决
會(huì)計(jì)交接時(shí)外賬的庫(kù)存現(xiàn)金數(shù)應(yīng)該和出納對(duì)上數(shù)嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/09/39/44_avatar_middle.jpg?t=1651203184)
會(huì)計(jì)交接時(shí),外賬的庫(kù)存現(xiàn)金數(shù)應(yīng)與出納對(duì)上數(shù)。為了使會(huì)計(jì)交接工作順利運(yùn)轉(zhuǎn),確保會(huì)計(jì)外賬和出納實(shí)際現(xiàn)金收支數(shù)據(jù)一致,出納和會(huì)計(jì)人員應(yīng)在交接之前仔細(xì)核對(duì)外賬和現(xiàn)金數(shù)據(jù),如果存在偏差,應(yīng)當(dāng)及時(shí)查明原因,進(jìn)行適當(dāng)?shù)恼{(diào)整。
拓展知識(shí):為確保會(huì)計(jì)交接工作合理安全有效地進(jìn)行,企業(yè)應(yīng)該設(shè)立明確的會(huì)計(jì)交接流程,系統(tǒng)性地進(jìn)行資產(chǎn)、負(fù)債、所有者權(quán)益的核對(duì),以及出納的實(shí)際收支情況核查,確保企業(yè)賬戶資金安全,營(yíng)運(yùn)不受影響。
2023 01/20 13:21
![](/wenda/img/newWd/sysp_btn_eye.png)