濟(jì)南代理記賬公司分析：出納作業(yè)四個(gè)防錯(cuò)竅門

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

一、濟(jì)南代理記賬公司提示：要注意加強(qiáng)對(duì)支票、發(fā)票和收據(jù)的保管

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

領(lǐng)用支票要設(shè)立備檢掛號(hào)簿，經(jīng)單位主管財(cái)政領(lǐng)導(dǎo)審簽后，并由領(lǐng)用人簽章。領(lǐng)用現(xiàn)金支票要在存根聯(lián)上簽字，以防正副聯(lián)金額不符。支票存根聯(lián)上要逐項(xiàng)寫明金額、用處、領(lǐng)用人，并在備檢簿上注明空白支票和支票限額。支票報(bào)廢后要按順序裝訂在憑據(jù)中?？瞻装l(fā)票和收據(jù)不能隨便外借，已開具金額尚待帶出收款的發(fā)票和收據(jù)，要由借用人出具欠據(jù)并作掛號(hào)，以便分清職責(zé)，待款收回后再結(jié)清欠據(jù)。發(fā)票和收據(jù)報(bào)廢后要退回來，先報(bào)廢后重開，假如是銷貨發(fā)票退回紅沖，應(yīng)當(dāng)先由庫房部分驗(yàn)貨入庫后再進(jìn)行退款。假如對(duì)方丟掉發(fā)票和收據(jù)，要根據(jù)對(duì)方財(cái)政部分隔出該款沒有報(bào)銷的證實(shí)才干補(bǔ)辦單據(jù)，并在證實(shí)單上注明原開發(fā)票或單據(jù)的時(shí)刻、金額、號(hào)碼等內(nèi)容，一起注明“原開單據(jù)報(bào)廢”字樣。

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.

掛號(hào)銀行存款日記和現(xiàn)金日記賬，要首先復(fù)核憑據(jù)、支票存根、附件是不是共同，然后按支付支票號(hào)碼順序排列，以便查對(duì)。摘要欄應(yīng)注明經(jīng)辦人、收款單位及支票號(hào)碼。支票上的印鑒，應(yīng)即用即蓋，并由管帳、出納二人分隔保管，支票用印鑒的私家印章，只能用于蓋印支票，而不作為其他任何用處。

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、做到日清月結(jié)

Second, do nissin monthly statement

天天都要做到錢賬兩清，發(fā)現(xiàn)問題能夠及時(shí)查找，以免一拖下去就無從查起，和管帳移送手續(xù)時(shí)，不管有多熟，都必定要有移送收據(jù)的清單，要不然簡(jiǎn)單呈現(xiàn)說不清楚的差錯(cuò)，影響兩邊豪情和作業(yè)以及財(cái)政數(shù)據(jù)。每個(gè)月都要按規(guī)則進(jìn)行結(jié)賬，而且和管帳進(jìn)行對(duì)賬，做到賬賬相符、賬實(shí)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、收付現(xiàn)金時(shí)，必定要采納唱收唱支

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

對(duì)于出納人員來說，唱收唱支盡管不是有必要的作業(yè)，可是含義非常嚴(yán)重，一方面，顯現(xiàn)很有禮貌，另一方面，在收付現(xiàn)金時(shí)唱收唱付，這樣不光能夠加深形象，與當(dāng)事人核對(duì)金額，還能夠獲得別人的聽覺旁證。當(dāng)數(shù)目不清時(shí)，能夠找周圍的人核對(duì)作證。

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、對(duì)需求報(bào)銷的發(fā)票

Fourth, to demand reimbursement of the invoice

若昂首與本單位不符、大小寫金額不符、涂抹發(fā)票、發(fā)票上無收款單位章或收款人章、發(fā)票與支票入賬方不符者，均不接受發(fā)票，待補(bǔ)辦手續(xù)后再報(bào)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.

報(bào)銷單位需先簽字、后付款;收款單據(jù)先交款、后蓋章;付款單據(jù)要蓋付訖章。付款單據(jù)如由別人代領(lǐng)現(xiàn)金者，應(yīng)簽代領(lǐng)人姓名，而不得簽被代領(lǐng)人姓名;代領(lǐng)人不是本單位的員工，要注明與被帶領(lǐng)人聯(lián)系及其聯(lián)系地址。經(jīng)營(yíng)外收入及庶務(wù)收入，要以經(jīng)辦單位交款單位為根據(jù)，收款后開給財(cái)政收據(jù)。

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.

濟(jì)南代理記賬公司：http://www.m.cdmlwx.com/