濟(jì)南代理記賬公司將從三個(gè)方面來了解貨幣資金：
Jinan bookkeeping agency company will from three aspects to understand the monetary funds:
一、貨幣資金的性質(zhì)
貨幣資金是指可以立即投入流通，用以購買商品或勞務(wù)或用以償還債務(wù)的交換媒介物。在流動(dòng)資產(chǎn)中，貨幣資金的流動(dòng)性最強(qiáng)，并且是惟一能夠直接轉(zhuǎn)化為其他任何資產(chǎn)形態(tài)的流動(dòng)性資產(chǎn)，也是惟一能代表企業(yè)現(xiàn)實(shí)購買力水平的資產(chǎn)。為了確保生產(chǎn)經(jīng)營(yíng)活動(dòng)的正常進(jìn)行，企業(yè)必須擁有一定數(shù)量的貨幣資金，以便購買材料、交納稅金、發(fā)放工資、支付利息及股利或進(jìn)行投資等。企業(yè)所擁有的貨幣資金量是分析判斷企業(yè)償債能力與支付能力的重要指標(biāo)。
First, the nature of the monetary capital
Monetary fund is to point to can immediately put into circulation, to buy goods or services or to repay the debt exchange medium.In liquid assets, the most liquid of monetary fund, and is the only thing that can directly into any other liquid assets in the form of assets, and only can represent the assets of the enterprise's real purchasing power level.In order to ensure normal production and operation activities, the enterprise must have a certain number of currency funds, in order to buy materials and pay the tax, payroll, pay interest and dividends or investment, etc.And analyzing enterprise owned by the monetary amount is an important index of enterprise debt paying ability and the ability to pay.
二、貨幣資金的范圍
貨幣資金一般包括現(xiàn)金、銀行存款或其他金融機(jī)構(gòu)的活期存款以及本票和匯票存款等可以立即支付使用的交換媒介物。凡是不能立即支付使用的（如銀行凍結(jié)存款等），均不能視為貨幣資金。不同形式的貨幣資金有不同的管理方式和管理內(nèi)容，貨幣資金有哪些核算科目呢？為了適應(yīng)貨幣資金管理的需要，一般設(shè)置“現(xiàn)金”、“銀行存款”和“其他貨幣資金”等科目。其中，“現(xiàn)金”科目用以核算企業(yè)的庫存現(xiàn)金，但不包括企業(yè)內(nèi)部周轉(zhuǎn)使用的備用金?！般y行存款”科目用以核算企業(yè)存入銀行或其他金融機(jī)構(gòu)的各種存款，但不包括企業(yè)的外埠存款、銀行本票存款和銀行匯票存款等?！捌渌泿刨Y金”科目用以核算企業(yè)的外埠存款、銀行匯票存款、銀行本票存款和在途貨幣資金等。
Second, the scope of monetary capital
Monetary funds generally include cash, bank deposit or other financial institutions of demand deposits and notes and bills of exchange deposit can be paid immediately using the medium of exchange.Who don't pay immediately using the freezing (such as bank deposits, etc.), are not as a monetary funds.Different forms of currency funds have different ways of management and management content, what monetary fund accounting subjects?In order to meet the needs of the monetary fund management, general and set the "cash", "bank deposit" and "other monetary funds" and other subjects.Among them, the "cash" subject to accounting enterprise vault cash, but does not include internal turnover use petty cash."Bank deposit" subject to accounting firms in the bank or other financial institutions of all kinds of deposits, but does not include enterprise's outgoing deposit bank drafts, cashier's cheque deposit and deposit."Other monetary funds subject to accounting firms" outgoing deposit, bank draft, cashier's cheque deposits and transit the monetary funds, etc.
為了總括反映企業(yè)貨幣資金的基本情況，資產(chǎn)負(fù)債表上一般只列示“貨幣資金”項(xiàng)目，不再按貨幣資金的各組成項(xiàng)目單獨(dú)列示。
In order to generally reflect the basic situation of enterprise currency fund, only commonly listed on the balance sheet "money" project, no longer in monetary fund each project separately listed.
三、貨幣資金內(nèi)部控制制度
內(nèi)部控制制度是企業(yè)重要的內(nèi)部管理制度，指處理各種業(yè)務(wù)活動(dòng)時(shí)，依照分工負(fù)責(zé)的原則在有關(guān)人員之間建立的相互內(nèi)部控制制度，是企業(yè)最重要的內(nèi)部控制制度，它要求貨幣資金收支與記錄的崗位分離、收支憑證經(jīng)過有效復(fù)核或核準(zhǔn)、收支及時(shí)入賬且收支分開處理、建立嚴(yán)密的清查和核對(duì)制度、做到賬實(shí)相符、制定嚴(yán)格的現(xiàn)金管理及檢查制度等。
Third, monetary funds internal control system
Internal control system is important to the enterprise internal management system, to handle various business activities, in accordance with the principle of division of labor is responsible for the relevant personnel to establish internal control system, each other between is one of the most important enterprise internal control system, it requires that the monetary fund income and expenditure and recording jobs through effective review of the separation and balance of payments certificate or approval, separate payment timely billing and payments processing, establish strict inventory and check system, do real consistent, formulate strict cash management and inspection system.
企業(yè)建立的貨幣資金內(nèi)部控制制度的具體內(nèi)容因企業(yè)的規(guī)模大小和貨幣資金收支多少而有所不同，但一般應(yīng)包括以下五項(xiàng)主要內(nèi)容：
Enterprises establish the monetary funds internal control system of the specific content of because of the scale of enterprises and the currency payment and how many vary, but generally should include the following five main content:
1) 貨幣資金收支業(yè)務(wù)的全過程分工完成、各負(fù)其責(zé)。
1) currency payment business division of the whole process of completion, individual.
2) 貨幣資金收支業(yè)務(wù)的會(huì)計(jì)處理程序制度化。
2) currency payment business accounting process institutionalization.
3 )貨幣資金收支業(yè)務(wù)與會(huì)計(jì)記賬分開處理。
3) currency payment business is separated from accounting processing.
4) 貨幣資金收入與貨幣資金支出分開處理。
4) monetary fund income and expenditure of monetary fund handled separately.
5 )內(nèi)部稽核人員對(duì)貨幣資金實(shí)施制度化的檢查。
5) internal auditors check of monetary funds to implement institutionalization.
濟(jì)南代理記賬公司：http://www.m.cdmlwx.com
