Enterprises, institutions, organizations, groups, and other units in the cash, bank deposits, bills, receipts and payments and custody of securities, etc. to work collectively. As such, said teller staff ", referred to as cashier." Within the containment system in accordance with accounting requirements, not by the accounting staff part-time cashier.
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chū nà
Financial means to pay cash or notes and income into; money or payment
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No. 3
Refers to the issue and management of inhalation, such as library procedures for handling the work of borrowing and returning books
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◎ cashier chūnà
Teller of short
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No. 5
Also as "the inside." 1. To convey imperial order, to reflect the following views. "Shun Code Book": "Ru-life for ears, and am most grateful to the cashier I ordered, but allowed." Hole Biography: "ears, and mouthpiece of the government. Listen to the next statement is satisfied in the last, by Shang Yan Xuan to the next." " Biography of the Later Han Chen Fan ":" Fubixiandi out in Leinian. "Southern Liang Shen Yue," it Anlu Zhao Qi Wang inscription ":" Cashier but allowed, Actors Yuxi by China. "" Old Tang Zong-Ji " : "As the world leading catalog of classes, integrated core of everything you want, whether good Bangguo, cashier of the everyone in the world are now at Council House also." Kang, "the sixth book on the Qing emperor": "I move the Theory, the emperor was head of state, 100 are from the body, aircraft numbers for the Government, cashier Wang Ming, kneeling on the instantly however, failed to seek proposals, but for the mouthpiece of the Division, did not think when on the Send. "
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No. 6
Wang Ming's official in charge of the cashier. Within the history of the Zhou Dynasty, the Han Shang, Jin Ha into the book, are holding this post. "Later Han Liu Mao Biography": "Mao, Zi Shu Sheng, Gifts for word, calendar-bit registers." Li Xian Note: "cashier that the Book of History, the mouthpiece of the government also." "Northern History Dou Yi Chuan": "﹝ Yi ﹞ specially appointed by the court a letter, though out of office and within the capacity was never conceited lazy. "" New History of the Tang and Five Dynasties An Zhong Hui Chen Chuan-Guo Chongtao Biography of ":" Beam Chong Zheng makes, is the post of senator Tang, cover is also cashier of the office. "" added seven Shaoxing Gaozong Mirror ":" right-right and Li Yi-Yan: 'calabash post of cashier, which should be research center.' "
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No. 7
Expenditure and income property. "Mo Order": "revenue corn, cloth, money, money, out in livestock, both straight and their Jia." Guan Song, "An all": "Big Jia the room, convergence of money to by even one of the benefits ; cashier department termed times to receive information. "Yuan Ming YT" lotus note structure Troubles ":" Cashier occasion, Officials margin of evil. "Qing Ji Yun" Notes of Huai Sai Magazine 4 ":" neighbor Past the giant room, the king Division cashier, its reliance letter, erosion of its more than gold. "Guo" Bo Song "Chapter 2:" Fortunately reward is always the organs, jointly organized by various groups, but also There Audit Office, representatives from the money the cashier will not be a problem. "
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No. 8
Access. Han Ban Gu, "Bai Hu Tong Feeling": "nose to the cashier gas." "North Shiwang Yue Biography": "﹝ ﹞ Yue of thrift, industry does not make a living, although the wing was inside, just four walls." Songmei Yao Chen " and Zhang Ning book title six gate gate state ":" Castle Peak in the hole for the door to the next one on the track nature in high-Mo. Feiyun cashier Excluding limit, double-Zhi no knife marks of Sharp. "tao" Ni Huanzhi "23:" ship is the city's digestive and excretory organ, now blocked. blood flow stopped, cashier obstruction, not dead like that? "
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No. 9
Still outside. "Liang Shujiang leather Biography": "﹝ ﹞ creativeness Ge Jiang Tong supports, the smell inside, moving in a severe countenance and dignity that scratch, the first Junior Taiwan-hyun, real charge unanimous harmony." "Northern History sheep being of Biography" : "Words well-being honest with Lei Zhao, Chang-out efficiency within."
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No. 10
Expenditure. Song Ye Shi, "except so grateful to form the government of State Huaidong consul-general": "shall mean the cashier, is the constant for the Yuji." Ming Jang, "A thistle town governor Zhou Yuexuan": "Bing Department yesterday proposed rates and other matters, the Department of Utah, said the Executive into , hesitant to cashier. "Qing Wei," Sheng-wu Ji "VII:" military taotai Tian Hao who Ada Li Italy, mean next to the button to the cashier, and lost things. "
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No. 11
People who work as a cashier. "Flower City" in 1981, No. 2: "Xiao Zhao is the department store's cashier." "Work and Contention" in 1984, No. 3: "He himself is the captain, manager, accounting, treasury, custody, instruments, and foreign buyers , correspondent, head of food. "
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Overview of the cashier
(2) cashier. Broadly speaking, both the accounting department of the cashier staff, but also various types of business cashier (cashier). Cashier (cashier), their job content, methods, requirements, and the quality of their own and so should have read, full-time cashier and accounting department staff have a lot in common. Their main job is to handle monetary income funds and various instruments to ensure their own monetary funds and notes handle the security and integrity; they have to fill in and review many of the original certificate; they are also dealing directly with money, we must have Cashier excellent business knowledge, it also must have a good quality of financial law and professional ethics. The difference is, they generally work in the first line of economic activity, monetary funds of various bills and income, especially income of monetary funds, usually by their transfer to the Zhuanzhi teller; In addition, the process of their work income, storage, check and turned over, generally do not account specifically _set_ up accounts. Therefore, it can be said, the cashier (cashier) is a cashier (Accounting) agencies sent personnel and units they are a member of the cashier team and their work is part of the cashier. Teller and cashier operations management education and training, should be taken into account broad perspective. The narrow sense refers only to the accounting department cashier cashier.
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What are the characteristics cashier work
Any work has its own characteristics and work pattern, the cashier is an integral part of accounting, general accounting work with the essential attribute, but it is a specialized job, a specialized technology, therefore, work with their own special characteristics . Main features are: (1) social. Cashier charged with the work of a unit of currency of payment of funds, access to the task, and these tasks are living in large social and economic activities throughout the environment, is the economic operation and the entire community linked. As long as the unit of economic activity occurs, it will inevitably requires the cashier with what happens to economic relations. For example, cashier accounting to understand the relevant state policies and regulations and to participate in learning and training in this area, cashier, etc. should always go to the bank. Therefore, the cashier has a wide range of social work. (2) professional. Cashier work as a key accounting positions, with a special technique and work rules. How to fill in the certificate, how to write journal entries are learned, even the safe use and management is also very luxurious. Therefore, to do cashier work, on the one hand required after a certain vocational education, on the other hand also need to continue to accumulate experience in practice, master the essentials of their work, skilled use of modern office tools to be a good cashier. (3) policy. Cashier work is a strong policy work, every aspect of its work must be carried out in accordance with state regulations. For example, for cash in accordance with the provisions of state cash management, bank _set_tlement method according to the National Bank for _set_tlement. "Accounting Law", "Basic Accounting Standards" and other regulations regard the cashier into the accounting work, cashier work and the specific provisions and requirements. Cashiers do not have these policies and regulations, not the cashier to do the work; do not act according to these policies and regulations, a violation of financial discipline. (4) timing. The timing of the cashier has a very strong, and when payment of wages, when reconciling bank statements, which have strict time requirements, one day can not be delayed. Therefore, the cashier should have a timetable heart, in time for the work to ensure the quality of work cashier.
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The functions of the cashier
(1) receipt and payment functions. The most basic function of cashier payment functions. Business activities and ultimately, the price of goods, payment, demand payment receipts, and ultimately, a variety of securities and the handling of financial business. The business of cash, notes and receipts and payments and for financial securities, and bank payment processing business, has to go through the cashier's hands. (2) reflects the function. Cashier to use the common currency units, through its unique cash and bank deposit, securities of various subsidiary ledger, the monetary unit of the funds and securities and accounting detailed record for economic management and complete the necessary investment decisions, the system of economic information. Therefore, reflecting the function is one of the main functions of cashier work. (3) oversight functions. Cashier to various economic activities of enterprises, in particular, the legitimacy of monetary funds collection and payment services, reasonable and effective supervision of the whole process. (4) management functions. Another important function of the cashier is a management function. Monetary funds and securities for safekeeping, bank deposits and various instruments of management, efficiency in the use of enterprise funds to carry out analysis, investment decisions for the enterprise to provide financial information, or even directly participate in the program evaluation, analysis, forecast investment returns is the duty of the cashier.
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What are the responsibilities cashier
Cashier is an important part of the accounting work involved is cash, bank clearing and other activities, which are directly related to individual employees, units and even the country's economic interests, work gone wrong, it will cause irreparable damage. Therefore, a clear responsibility and authority cashier, the cashier is doing the minimum conditions of work. According to the "Accounting Law" and "Basic Accounting Standards" and other accounting regulations, the cashier has the following responsibilities: (1) cash management in accordance with relevant provisions of the banking clearing system, handle cash and bank clearing business. Teller cash expenditure should be strict compliance with the scope of the scope of non-cash _set_tlement cash basis may not be used; compliance with cash limits, over-represented in the timely delivery of cash required deposit banks; Nissin cash management to achieve monthly, the book balance of cash should be checked every day before work and found the problem, check in time; bank deposit account with the bank statement should also check in time, any discrepancy shall immediately notify the Bank of adjustment. (2) According to the accounting system, cash and bank deposits in the payment processing business, we must strictly examine the original documents, and then, according to the preparation of proof of payment received, and then case by case basis according to the order of the preparation of proof of payment of the registration closing cash journal and bank deposit, and the remaining sum. (3) according to national foreign exchange management and _set_tlement, to purchase foreign exchange system and the relevant provisions of this document, foreign exchange cashier business. Foreign Exchange Cashier business is very strong policy work, with the deepening of reform and opening up the development of international economic exchanges become more frequent, more and more important foreign exchange cashier. Cashiers should be familiar with foreign exchange management system, in time for _set_tlement, foreign exchange purchase and payment; to avoid foreign exchange losses. (4) the balance of bank deposits, are not allowed to issue bad checks, bank accounts are not allowed to lease, or lending to other units for _set_tlement. This is the teller must follow a discipline, but also to prevent economic crime, an important aspect of safeguarding the economic order. Cashiers checks and bank accounts should be strictly the use and management, from billing cashier plug loopholes in this post. (5) custody of cash and various securities (such as Treasury bills, bonds, stocks, etc.) the security and integrity. To create conditions suitable for the unit kept the cash and marketable securities accountability, as there are shortages, the responsibility belongs to the cashier to compensation. (6) The custody of the seal, blank receipts and blank checks. Seal, blank notes the importance of safe custody, in practice, due to loss of seal and blank paper to the unit brought the example of economic loss. In this regard, the cashier must attach great importance to establish a strict management. Typically, the unit finance official seal and name of chapter to practice in charge of the cashier, the cashier handed over to the custody of the cashier stamp used for the purposes strictly in accordance with the provisions of various bills for recipients to and cancellation procedures.
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What are the permissions cashier
According to the "Accounting Law" and "Basic Accounting Standards" and other accounting regulations, the cashier has the following permissions: (1) to maintain financial discipline, implementation of accounting systems to resist the illegal payments and falsifications. "Accounting Law" is the fundamental law of accounting work is an important accounting personnel must follow the law. "Accounting Law" Chapter III Article XVI, Article XVII, XVIII Article XIX Article of the accounting staff on how to make specific provisions to maintain financial discipline. These provisions, as a cashier and accounting supervision, maintenance of financial discipline to provide a legal guarantee. Cashier should carefully study, understand and implement these regulations, give full play to the cashier work, "Crossing," "sentinel" role for the maintenance of financial discipline and resist unhealthy practices to contribute. (2) monetary funds in the power of quota management scheme. Cash management system and the bank teller to work clearing system must comply with the implementation of the regulations. These regulations, in fact, gives the cashier the money fund management mandate. For example, to enhance cash management, cash requirements of the units must be limited to a certain range, according to the provisions of the excess deposit the bank, which will act the use of social funds for the banking sector lenders to provide funds in a planned basis. Therefore, the cashier is not a simple payment of money to pay income funds, not the insignificant little bit of money, the significance of their work and many aspects of the work is only linked to appreciate. (3) manage and use money funds. Cashier work every day and dealing with monetary funds, currency funds between all the units are working closely with the cashier, money funds the whole story, the pace of turnover, tellers are clear. Therefore, reasonable arrangements for the observations and recommendations the use of funds, currency funds and the timely flow of information is the bounden duty of the cashier. Cashier should abandon the passive concept of work established sense of active participation, the cashier in the entire accounting and economic management of a large range, so the cashier can not only enhance their own professional sense of honor, but also for cashier opened a new vision.
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The cashier what the basic requirements
Do cashier work is not an easy thing, it requires a cashier to have a comprehensive mastery of policy, skilled superb business skills, rigorous and meticulous work style. (2) business skills. "One minute on stage, the audience ten years of practice." Cashier work which is very applicable. Cashier job requires strong people skills. Abacus, computer, fill the bill, counting money, would require strong basic skills. As a full-time cashier, not only to deal with general accounting matters with professional accounting basics, but also have high processing teller transactions cashier level of expertise and strong numeracy skills. Cashier's digital operation in the _set_tlement process is often carried out according to the results on the spot bills or receipts of cash, faster, and can not go wrong. This is calculated after the accounts have a big difference. Accounts of the provisions of the wrong method can be changed, but much is not necessarily wrong to say clearly, not necessarily "change" was coming. So the cashier should have a strong numeracy skills, whether you use a computer, abacus, calculator, calculator, or anything else, must have a fast speed and very high accuracy. In the fast and quasi-relationship, as a cashier, make accurate first place, and seek to associate fast. Improve the cashier hands the key to business technology, abacus, computer, open notes, are inseparable from the hand. The effort to raise the hand, the key and in the ground, ground to Health and clever, clever come from the ground. With diligence, can reach the technical operations on the cashier's ideal. Also, practice hard Chinese, Arabic, improving general writing ability, people are reflected in its character as reflected in its people, a neat writing, fill complete, concise summary of the performance of a bill to the cashier's ability to work. (3) work style. To do the work of first love cashier cashier work, there must be rigorous and meticulous work style and professional habits. The cultivation of style is essential in terms of a successful career. Cashier and money to deal with every day, the slightest mistake will result in unexpected losses, teller and cashier career to develop consistent work style, summed up: focused, methodical, precise and meticulous, calm and composed. Focus is necessary to dedicate themselves working together, not to interfere with the outside world; computing equipment is placed in an orderly and tidy, orderly storage of money bills, the office environment clean and not chaos; rigorous and meticulous is carefully, so that income and expenditure accurate, complete, the work of error does not occur; calm is adaptable in a complex environment, saved the day. (4) security awareness. Cash, securities, bills, all kinds of seal, which requires both keeping the internal division of duties, each well contain; must also have external security measures, from the construction of office space, door, drawer, cabinet lock configuration, to the safe password management, must meet the security requirements. A cashier should not only work closely with the security departments, but also to enhance their security awareness, learning the security knowledge to protect themselves in charge of the safety and integrity of public property and materials as their primary task to complete. (5) ethics. Cashier must have good professional ethics, to love their work, dedication, precision industry; to scientific financial management, full efficiency of capital use; to abide by the law, strict supervision, and _set_ a good example; to keep his nose clean, no greed, no account public cheap; to be realistic, true objectively reflect the real face of economic activities; pay attention to confidentiality; to enact the central work of the Unit, as the unit of general interest for all staff services, to firmly establish the idea of serving the people. Cashier mainly refers to the basic principles of work within the containment principle or the principle in charge of the money account. "Accounting Law" twenty-one second, three states: "the accounting office shall establish an internal auditing system. Cashier shall not be concurrently in charge of auditing, accounting, record keeping and income, expenses, the registration of credit and debt accounts." In charge of the money account principle is that all money and property involved in payment, _set_tlement and registration of any work, it must be for two or more division of labor, in order to play the role of mutual restraint. For example, the payment of cash and bank deposits, by the accounting officer or his authorized agent review, approval, pay the cashier, bookkeeping personnel accounting; the payment of wages, salaries accounted for by staffing, payroll, cashier personnel to banks to withdraw cash and distribute wages, accounting staff accounting. Accounts in charge of the implementation of money, mainly to strengthen the accounting personnel mutual restraint, mutual supervision, cross-checking, to improve accounting quality, avoid errors and malpractice and other acts. "Accounting Law" special provisions shall not be concurrently in charge of auditing the cashier, accounting, record keeping and income, expenses, credit and debt accounts registration is due to the cashier is the unit of payment of funds in the money business, accounting personnel, according to double-entry bookkeeping principle, each occurrence of a monetary fund receipts and payments business, would inevitably lead to income, expenses or claims, such as books and records changes in the debt, or payment for every occurrence of a currency business must be registered income funds, expenses or claims, debts and other relevant books, if these books for the registration by the teller, will give an opportunity to exploit corrupt behavior. Similarly, if the audit, internal record keeping work administered by the cashier, it is difficult to prevent the use of swap documents, altering records and other means of corrupt behavior. Of course, the cashier can not completely accounted for, as long as the account is written, not income, expenses, debt, debt accounts, it can bear some of the bookkeeping work. In short, the money account is a cashier in charge of a principle of principles, each unit should establish and improve the system to prevent malpractice acts, to safeguard national and unit property. Cashier cashier should follow professional ethics which is a special profession, which is in contact all day a lot a lot of money, tens of thousands of notes, described as enormously wealthy man hands over. Without a good work ethic, hard pass "money off." Compared with other accounting staff, the cashier should strictly abide by professional ethics.
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General accounting staff should comply with professional ethics are:
(1) love their work. Accounting personnel should love their jobs, to work hard for, so that their knowledge and skills to meet the requirements of the work undertaken. (2) familiar with the regulations. Financial accounting personnel should be familiar with laws, rules, regulations and national unified accounting system and accounting combined with extensive publicity. (3) according to law. Accounting personnel shall in accordance with accounting laws and regulations and the uniform accounting system prescribed accounting procedures and requirements to ensure that the accounting information provided by the legitimate, true, accurate, timely and complete. (4) objective and fair. Accounting staff in handling accounting affairs, should be realistic, objective and fair. (5) good service. Accounting personnel shall do its utmost to improve the unit's internal management, improve economic services. (6) to keep secret. Accounting personnel shall keep the unit's trade secrets, unless required by law, and unit leaders agreed, but can not provide or disclose to outsiders without permission to the accounting information. In addition, the cashier should also pay particular attention to the following two points: First, we must be honest and upright. Honest and clean is the teller of the Founding of the professional ethics is the most important aspects of the cashier. Teller holds a unit of cash and bank deposits, or for other purposes if the appropriation of public funds should private, have more convenient conditions and opportunities. Meanwhile, the external economic offenders who are often targeting the cashier, to impose Xiaohui, pull it into the water. It should be said, much like the face of the test material desires, most of the cashier with a firm will and honest and clean and noble quality to win the people's praise. Of course, there are a few tellers used his position to corruption, guard from, theft, embezzlement, in the end, harm the collective is also compromised himself.
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Between the cashier and the other accounting what is the relationship between
Accounting, in charge of the books from their point of view, can be divided into general ledger accounting, and a breakdown of the accounting and cashier. And connections not only to distinguish the three, is the division of labor and cooperation relations. First, each have their own division of labor. General Ledger Accounting is responsible for corporate accounting of economic business umbrella for enterprise management and business decisions to provide a comprehensive summary of the accounting information; subsidiary ledger accounting in charge of enterprises and a breakdown for enterprise management and business decision-making breakdown of accounting information; cashier is in charge of corporate notes, money funds, and securities and other receipts and disbursements, custody, accounting work for enterprise management and business decisions to provide a variety of financial information. Overall, account must be in charge of the implementation of money, cashier shall not be concurrently in charge of auditing and accounting record keeping, shall not be responsible for revenue, expenses, debts and other accounts of the registration exercise. A breakdown of general ledger accounting and accounting material shall not be in charge of money management. Second, we depend on each other and contain each other. Teller, ledger accounting, general ledger accounting, between there is a strong dependence. They are the same accounting basis, all original documents and accounting Accounting bookkeeping documents. The account credentials as accounting documents must be cashier, and a breakdown of accounting, general ledger accounting in accordance with a certain order to pass between; they each use the other's account information; together to complete accounting tasks, are indispensable. At the same time, they each contain between them and control. Cashier's cash and bank deposit journal and general ledger accounting of cash and bank deposits of the general ledger, general ledger and its respective subsidiary ledgers, and a breakdown of the securities accounts with the appropriate securities account in the cashier account, an amount The equivalent relationship. In this way, the cashier, and a breakdown of accounting, general ledger accounting to form among each other to contain and control the relationship between the three cross-checking must be consistent. Third, the cashier the difference with a breakdown of the accounting is only relative, the cashier is a special kind of detailed accounting of accounting. It requires cash and bank deposits were _set_ according to the journal, but also in accordance with the deposit bank accounts were _set_ up in different journals, case by case basis when ordered to carry out detailed accounting. "Cash journal," to bear the balance every day, and with the stock number for verification; "bank deposit" must bear the balance of the month several times, and bank check. Must be by the end of the provisions of the bill. Report also issued several months alone, reports the results of accounting and general ledger with the cash and reconciliation of bank deposits. Fourth, the cashier is also responsible for the work of a real account. Cashier work, mainly cash, bank deposits and balance of payments and balance a variety of securities accounting, and cash, securities custody and management of bank deposit accounts. Cash and marketable securities on the cashier's safe in the custody; bank deposits, income and expenditure account for by the cashier procedures. The cashier to handle both accounts, but also for cash, securities and other kind of management and bank payment services. At this point, and other accounting work has a significant difference. In addition to the cashier, the other accountants that the money regardless of management accounts, management accounts regardless of objects. Cashier work on this division, not contrary to the financial "accounts in charge of the money" principle, which is due to the cashier account is a special subsidiary ledgers, general ledger accounting also _set_ the "cash", "bank deposits", "long-term investments "," short-term investments "and other appropriate general ledger accounts on the cashier's custody and cash, bank deposits, securities, etc. The total amount of control. Among them, the portfolio should have the form of cashier's accounts other than the breakdown of accounting. Fifth, the cashier processes directly involved in economic activities. Purchase and sale of goods, must go through two processes, the transfer of goods and payment of the _set_tlement. One payment _set_tlement, the price of goods and payment of income must be done through the cashier; between the amount of receipts and disbursements, all kinds of securities and other financial services business process, it is inseparable from the cashier staff participation. This is also the teller a distinctive feature of the work, other financial work, generally not directly involved in the process of economic activities, but only its reflection and supervision.
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Generally the work of the company cashier
A, bank deposits and cash collection. Second, is responsible for checks, money orders, invoices, receipts management. Third, do bank accounts and cash accounts, and is responsible for keeping the financial chapter. Fourth, the work is responsible for reimbursement of travel expenses. 1, travel of staff and non-borrowing borrowing if the borrowing is necessary to complete the borrowing needs of a single, general manager and then submitted for approval signature by the financial audit, verify the amount, issued by the cashier section. 2, the staff after a business trip, and truly complete the proof of payment, and to the rear paste a single receipt or invoice, first by the proof of the signature, and then to the general manager of the signature, for reimbursement, and then the accounting and auditing, by the cashier reimburse . Fifth, the payment of wages. a cash basis 1, cash, and the amount to be leaving the checkout and pay attention to the authenticity of the face. If you receive counterfeit money to be confiscated by the responsible person is responsible. 2, upon payment in cash, in the original documents should be stamped "paid in cash chapter." Overpayment or underpayment of the amount of charge by the person responsible. 3, the day the cash received to the bank, not "income or sit." 4, the daily inventory of cash to do day to day work, so that accounts match the reality. Good cash balance declaration, to prevent cash losses. After work, the return of cash and equivalents, general manager of Office. 5, generally do not pay for large denominations of cash, payment by transfer or exchange procedures. Special circumstances required for approval. 6, regardless of the amount of borrowing out how many employees have to be general manager of signature, ratification and with borrowing a single loan. Without approval of loans, disputes, by the responsible person is responsible. b banking book treatment 1, the registration of the first to distinguish between bank accounts at the time of billing to avoid mistaken identity. Open exchange procedures. 2, the daily deposit balance of the accounts bear to the general manager and financial accounting to understand the operation of company funds to fund control. Work day before the fill node declaration. 3, take good care of all blank checks, are not free to leave around. 4, the company accounts kept by the cashier usually chapter. c reimbursement audit 1, evidence of payment if a single signature on the managers to prove whether the signature. If not, should be supplemented. 2, attached to a single payment after the original bills prove whether there is altered. If so, ask the reasons why or not reimbursed. 3, the formal receipt of the invoice is mixed with paste, if any, should be separately attached (except on the principles of financial supervision seal bearing financial instruments, other receipts shall not be reimbursed, nor pre-tax deduction, bell book supplement). 4, fill out a single evidence of payment if more than three items. If exceeded, should be re-filled. 5, large and small amounts are consistent. If not match, should be corrected re-fill. 6, whether the content is a reasonable reimbursement claims. If they are not, shall refuse reimbursement, there are special reasons, shall be subject to approval. 7, evidence of payment if there is general manager of a single signature. If not, shall not be reimbursed
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The cashier what the basic principles
"Accounting Law" special provisions shall not be concurrently in charge of auditing the cashier, accounting, record keeping and income, expenses, credit and debt accounts registration is due to the cashier is the unit of payment of funds in the money business, accounting personnel, according to double-entry bookkeeping principle, each occurrence of a monetary fund receipts and payments business, would inevitably lead to income, expenses or claims, such as books and records changes in the debt, or payment for every occurrence of a currency business must be registered income funds, expenses or claims, debts and other relevant books, if these books for the registration by the teller, will give an opportunity to exploit corrupt behavior. Similarly, if the audit, internal record keeping work administered by the cashier, it is difficult to prevent the use of swap documents, altering records and other means of corrupt behavior. Of course, the cashier can not completely accounted for, as long as the account is written, not income, expenses, debt, debt accounts, it can bear some of the bookkeeping work. In short, the money account is a cashier in charge of a principle of principles, each unit should establish and improve the system to prevent malpractice acts, to safeguard national and unit property.
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Generally the work of the company cashier
A, bank deposits and cash collection. Second, is responsible for checks, money orders, invoices, receipts management. Third, do bank accounts and cash accounts, and is responsible for keeping the financial chapter. Fourth, the work is responsible for reimbursement of travel expenses. 1, travel of staff and non-borrowing borrowing if the borrowing is necessary to complete the borrowing needs of a single, general manager and then submitted for approval signature by the financial audit, verify the amount, issued by the cashier section. 2, the staff after a business trip, and truly complete the proof of payment, and to the rear paste a single receipt or invoice, first by the proof of the signature, and then to the general manager of the signature, for reimbursement, and then the accounting and auditing, by the cashier reimburse . Fifth, the payment of wages. A cash 1, cash, and the amount to be leaving the checkout and pay attention to the authenticity of the face. If you receive counterfeit money to be confiscated by the responsible person is responsible. 2, upon payment in cash, in the original documents should be stamped "paid in cash chapter." Overpayment or underpayment of the amount of charge by the person responsible. 3, the day the cash received to the bank, not "income or sit." 4, the daily inventory of cash to do day to day work, so that accounts match the reality. Good cash balance declaration, to prevent cash losses. After work, the return of cash and equivalents, general manager of Office. 5, generally do not pay for large denominations of cash, payment by transfer or exchange procedures. Special circumstances required for approval. 6, regardless of the amount of borrowing out how many employees have to be general manager of signature, ratification and with borrowing a single loan. Without approval of loans, disputes, by the responsible person is responsible. B bank account handling 1, the registration of the first to distinguish between bank accounts at the time of billing to avoid mistaken identity. Open exchange procedures. 2, the daily deposit balance of the accounts bear to the general manager and financial accounting to understand the operation of company funds to fund control. Work day before the fill node declaration. 3, take good care of all blank checks, are not free to leave around. 4, the company accounts kept by the cashier usually chapter. C claims audit 1, evidence of payment if a single signature on the managers to prove whether the signature. If not, should be supplemented. 2, attached to a single payment after the original bills prove whether there is altered. If so, ask the reasons why or not reimbursed. 3, the formal receipt of the invoice is mixed with paste, if any, should be separately attached (except on the principles of financial supervision seal bearing financial instruments, other receipts shall not be reimbursed, nor pre-tax deduction, bell book supplement). 4, fill out a single evidence of payment if more than three items. If exceeded, should be re-filled. 5, large and small amounts are consistent. If not match, should be corrected re-fill. 6, whether the content is a reasonable reimbursement claims. If they are not, shall refuse reimbursement, there are special reasons, shall be subject to approval. 7, evidence of payment if there is general manager of a single signature. If not, shall not be reimbursed Cashier accounting treatment of the basic procedures for that? Accounting process, also known as organizational procedures of accounting, accounting data is recorded, classified, summarized, reported to the steps and methods. Or a certificate from the original order, summary, fill in the certificate account, a summary of journal entries, subsidiary ledgers, general ledger of the registration, preparation of financial statements to the steps and methods. Scientific organization of accounts process, to improve the quality of accounting and accounting efficiency, give full play to the functions of accounting, has very important significance. At present, enterprises, institutions, agencies and other units of the accounts of the accounting process used, there are four, they are: accounting processes accounting documents; summary vouchers accounting process; Subject Summary Accounts process ; multi-column journal accounts process. Process a variety of accounts for the major difference is that the summary documents, record the basis for general ledger and require different approaches. In a variety of procedures, for the cashier, the cashier operations and methods of dealing with the same steps.
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The specific process cashier work
Cashier workflow is as follows: A, bank deposits and cash collection. Second, is responsible for checks, money orders, invoices, receipts management. Third, do bank accounts and cash accounts, and is responsible for keeping the financial chapter. Fourth, the work is responsible for reimbursement of travel expenses. 1, travel of staff and non-borrowing borrowing if the borrowing is necessary to complete the borrowing needs of a single, general manager and then submitted for approval signature by the financial audit, verify the amount, issued by the cashier section. 2, the staff after a business trip, and truly complete the proof of payment, and to the rear paste a single receipt or invoice, first by the proof of the signature, and then to the general manager of the signature, for reimbursement, and then the accounting and auditing, by the cashier reimburse . Fifth, the payment of wages. Cashier Work Conditions: Work issues and testing and other procedures Procedures to prevent and correct mistakes Cash 1, cash, and the amount to be leaving the checkout and pay attention to the authenticity of the face. If you receive counterfeit money to be confiscated by the responsible person is responsible. 2, upon payment in cash, in the original documents should be stamped "paid in cash chapter." Overpayment or underpayment of the amount of charge by the person responsible. 3, the daily cash receipts to the bank. Not "income or sit." 4, the daily inventory of cash to do day to day work, so that accounts match the reality Good cash balance declaration, to prevent cash losses. After work, the return of cash and equivalents, general manager of Office. 5, generally do not pay for large denominations of cash, payment by transfer or exchange procedures. Special circumstances required for approval. 6, regardless of the amount of borrowing out how many employees have to be general manager of signature, ratification and with borrowing a single loan. Without approval of loans, disputes, by the responsible person is responsible. Banking book treatment 1, the registration of the first to distinguish between bank accounts at the time of billing to avoid mistaken identity. Open exchange procedures. 2, the daily deposit balance of the accounts bear to the general manager and financial accounting to understand the operation of company funds to fund control. Work day before the fill node declaration. 3, take good care of all blank checks, are not free to leave around. 4, the company accounts kept by the cashier usually chapter. Chapter after work every day to pay General Manager Accounts Department. Reimbursement audit 1, evidence of payment if a single signature on the managers to prove whether the signature. If not, should be supplemented. 2, attached to a single payment after the original bills prove whether there is altered. If so, ask the reasons why or not reimbursed. 3, the formal receipt of the invoice is mixed with paste. If so, should be posted separately. 4, fill out a single evidence of payment if more than three items. If exceeded, should be re-filled. 5, large and small amounts are consistent. If not match, should be corrected re-fill. 6, whether the content is a reasonable reimbursement claims. If they are not, shall refuse reimbursement, there are special reasons, shall be subject to approval. 7, evidence of payment if there is general manager of a single signature. If not, shall not be reimbursed.
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The principles of cash management
Cash in the accounting area, also known as cash on hand, is kept in the custody of corporate cash by the cashier, including inventory of RMB and various foreign currencies. Cash is the biggest currency liquidity funds, which can be used to purchase necessary items, pay the daily incidental expenses, to repay debt. Here, needs to be noted is the "cash" the term explained in accordance with international practice, is available for circulation and means of payment as the ticket, whether or not the legal currency or credit instruments, so long as they buy or ability to pay may be considered cash. Therefore, the cash from the broad theory and the narrow sense. Cash is narrowly owned and coins, paper money, that is, the cashier kept by the enterprise as business expenses in sporadic inventory cash. Generalized cash should be treated as cash, including cash and stock a variety of bank deposits, negotiable securities. Used in a narrow sense of the cash concept. Cash management is on cash income, payments, deposits and other aspects of the management. According to "Provisional Regulations on cash management," the basic principles of cash management are: First, the account limit will be implemented units of cash management. Second, no unauthorized income or sit in cash. Cash receipts and payments of cash income or sit easily disrupted channels, is not conducive to the depositary bank for the cash to effectively monitor and manage. Third, the corporate income as savings deposits of cash are not allowed to store. Fourth, the revenue deposit of cash should be sent to bank the cash income should deposit the bank on the same day, there are indeed difficult to determine by the bank deposit the time. Fifth, in strict accordance with the scope of the state's spending cash, the _set_tlement amount exceeds the starting point, not use cash. Sixth, use of cash in cash are not allowed to make up. Enterprises in the use of state regulations and within the limits of cash need cash from bank extraction, extraction should be stated purpose, without the use of cash in making up cash. Seventh, not with each other to borrow cash between enterprises.
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Classification and opening bank accounts Conditions About Us
Bank account is _set_tled and the units for the processing of applications for loans to open a bank account, bank account is by bank transfer units, _set_tlement of credit and cash payments is the major tool. And supervision of the national economy which reflects sector economic activities. Where the newly established enterprises or companies in business administration in corporate business license issued, you can choose from a nearby bank for the office _set_ up their own _set_tlement account. According to "bank account management approach", the Bank accounts shall be divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts of four. 1, the basic deposit account. Basic deposit account is the depositor for the daily cash _set_tlement and transfer of accounts. It is an independent unit of account or the introduction of the independent accounting enterprises in the bank to open a main account. In accordance with the provisions of each depositor in the bank can only open a basic deposit account. Mainly used for daily _set_tlement and cash transfers, enterprises and institutions of the salary, bonus and other cash withdrawal can only be handled through this account. (1) to open a basic deposit account the qualifications of the parties. ① enterprise legal person; ② enterprise legal accounting unit within the unit; ③ manages its budget and extrabudgetary funds of the financial sector; ④ implementation of financial management of administrative organs, public institutions; ⑤ at the county level (or more) military, armed police units; ⑥ foreign organizations; ⑦ social groups; ⑧ attached to institutions canteens, hostels, kindergartens; ⑨ overseas permanent establishment; ⑩ private enterprises, individual business households and individual contractors. (2) required for opening basic deposit accounts, documents required to apply for deposit to open a basic bank deposit accounts should be issued by one of the following documents: ① issued by local industrial and commercial administration's "business license" or "business license"; ② the preparation of the central or local committee, personnel, civil affairs and other departments of the approval; ③ over the armed forces, armed police permit opening the financial sector; ④ units attached to the proof of agencies agreed to open an account; ⑤ resident relevant approvals to foreign permanent establishment; ⑥ contract agreement signed by the two contracting parties; ⑦ personal identity cards and household registration. 2, the general deposit account. General deposit accounts are deposit accounts in banks outside the basic loans, dump, and basic deposit accounts were not in the same place deposits of non-independent accounting units in the subsidiary accounts opened. Depositors can account for transfer, _set_tlement and deposit cash, but can not withdraw cash. According to "bank account management approach", following the deposit may apply for opening general deposit accounts, and shall provide the following supporting documents. (1) basic deposit accounts in banks outside the units and individuals to obtain loans may apply for opening the account, and shall issue a bank loan contract or loan receipt for it. (2) and basic savings accounts of depositors of the subsidiary is not the same place of non-independent accounting units may apply to open the account, and shall issue a basic deposit bank deposits with the consent of the non-independent accounting units of its account of the proof. 3, temporary deposit accounts. Temporary deposit accounts is due to temporary business activities depositors need to open the account. Depositors can transfer the account for _set_tlement and cash management regulations in accordance with national cash basis. According to "bank account management approach", the following may apply the deposit to open temporary deposit accounts, and shall provide the appropriate documents: (1) the provisional institutions abroad may apply for opening the account, and shall be issued by the local industrial and commercial administrative organ shall issue a temporary license. (2) temporary business activities may apply for individual units need to open the account and shall be issued by the local authorities agreed to _set_ up the provisional institutions of foreign approval. 4, special deposit accounts. Special deposit accounts is due to specific purposes depositors to open accounts. According to "bank account management approach", the following may apply the deposit to open a special deposit account and shall provide the appropriate documents: (1) the depositor specific uses of funds, the depositor issued by the appropriate certificate to the bank may open the account. Range of specific purposes, including capital construction funds of funds, renovation funds. Specific purposes and require specialized management of funds. (2) to pay the bank deposits issued a document approved by the departments concerned or the provisions of relevant state documents and other documents.
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What is the instrument behavior
Notes behavior both broad and narrow. Behavior of a broad bill refers to the occurrence, change or eliminate the rights and obligations of the Notes for the purpose of legal acts, including the vote, endorsement, alteration, prohibit endorsement, payment, guarantee, acceptance, acceptance to participate in, line, factoring and so on. The bill narrowly behavior is party to an instrument to burden of debt instruments for the purpose of legal acts, including the vote, endorsement, acceptance, participate in acceptance, guarantee, insurance payment in six. (1) a ticket. Means a drawer out of style made in accordance with legal bills and deliver on the payee's behavior. It consists of "made" and "deliver" the two acts. The so-called "made" is the style drawer made in accordance with statutory instruments, the legal content of the paper is written and signed. Now that a variety of instruments produced by a certain authority, and thus the so-called "made" just fill in the content and signature only. The so-called "delivery" means the will of my drawer to the payee of their behavior, not out of the drawer I will not conduct such as theft of notes called "delivery", and therefore can not be said that the act of making . (2) endorsement. Endorsement refers to the bearer negotiable instrument rights and others. Characteristics of the Notes in its circulation. The main instrument is the transfer of endorsement, of course, in addition a simple delivery. Is the bearer endorsing behavior that only the holder to endorse the instrument. Endorsed the transfer of rights on the bill, a bill endorsed over the right instrument also will be transferred to the endorsee. (3) acceptance. Acceptance is the bill payer commitment to the debt burden of the behavior of paper. Unique to acceptance of the draft. Invoice and the bill is a fiduciary relationship between the payer, invoice issuing a bill of exchange, does not mean that the payer to certain payments, the holder is determined when the draft is due to be paid, before the draft is due Tips for acceptance to the payer. If the payer signature acceptance, so he said to the maturity payment responsibility, or its holder the right to sue. (4) to participate in acceptance. Promissory notes to participate in the preparation is the payer, or a third person for specific interests of debtors, instead of the acceptor to accept in order to prevent the holder to exercise the right of recourse before the due date of an instrument behavior . It is usually in the bill is not accepted, the drawee or acceptor of death, flight or other reasons can not be accepted, the drawee or acceptor is declared bankrupt, the case occurred. (5) guarantee. Is defined in the bill to ensure that the human other than the debtor guaranteed notes of debts, to pay bills the same content of a subsidiary for the purpose of the debt instrument behavior. The purpose is to ensure the security instrument other instruments of debts, for bills of exchange and promissory notes, does not apply to checks. (6) to pay Paul. Factoring is the payer of the check payment to the bearer of negative absolute commitment to responsible behavior as a subsidiary instrument. Factoring is an instrument that checks behavior of the payer. Once the security check by the drawee to pay the check should indicate "pay" or "factoring" the words, and signed, the payer would bear absolute responsibility for payment, regardless of whether the payer at the drawer, there is funds, and regardless of whether the holder of the statutory period has prompted prompted, or even pay commission to withdraw the invoice, payment shall be provided per capita payment. In the specific operation, as the paper notes behavior means the parties to act the way documented in accordance with the legal bills, the bills will be signed by the delivery behavior. It includes three aspects, namely, recorded, signature and delivery. The so-called records, More simply notes that the parties stated in the notes to be recorded on the content, such as the issuance of notes should specify the type of instrument, amount, unconditional payment order, the date of issuance of bills and other needs specific content, acceptance notes write "Accepted" to ensure that should write "guarantee" or 'guarantee "word. The so-called signature, which means the signature, stamp or signature and seal, which indicates that the perpetrator accountable. Natural signature is written in the notes on the person whose name or affix their personal seal. Use of legal persons and other legal instruments for the unit's signature or seal of the unit of its legal representative or authorized agent signature. Accordance with the "Law of Negotiable Instruments," provides that the signature on the instrument should be the real name of the person, rather than using the pen name, stage name, etc. instead. The so-called delivery, is the paper notes the perpetrator should be delivered to the holder. Notes on the behavior documented in notes and the signature, the bill can not be legally effective, only the notes are delivered to the other side, bills to be legally effective.
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English Expression
: treas treasurer
n.: accountant, receive and pay out money, receive and lend books,etc., cashier, a teller or treasurer
French Expression
n. entrées et sorties de caisse;
caissier, caissière;
le travail qui consiste à tenir la caisse d'un établissement