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月底结账,身为出纳人员应该怎么做?

发布时间:2019-02-28 17:57:14   点击:次 来源:http://www.jiuxingkuaiji.com

一、录入结算单
I. Input of statement of settlement
出纳需求录入的结算单包括三类:收款结算单,付款结算单,划账结算单。其实结算单的录入并不难,但是许多出纳人员都有月末一致录入单据的习惯,可以说这是一种很不好的习惯。且先不说这样做是否符合规定,假如把单据都放到月末处理,大量作业的积压,会导致进行结账作业的出纳绰绰有余。而且暂时作业的发作,也会让人心慌意乱,使结账变得愈加困难。所以在平常,每发作一笔业务,咱们就要录入对应的结算单据。所以从今天起,就开端加班加点的录入吧。
There are three types of bills of settlement recorded in the cashier's demand: bills of receipt, bills of payment and bills of account. In fact, it is not difficult to enter bills, but many cashiers have the habit of consistently entering documents at the end of the month, which can be said to be a very bad habit. And do not say whether this is in line with the regulations, if the documents are processed at the end of the month, the backlog of a large number of operations will lead to more than enough to pay for the checkout operation. And the temporary homework will also make people nervous, making it more difficult to settle accounts. Therefore, in normal times, we have to enter the corresponding settlement documents for each transaction. So from today on, start working overtime entry.
二、银行流水的核对
II. Checking the Flow of Banks
财务作业中,咱们难免会马虎犯错,例如录入结算单时借贷方选错,或许填写金额时数字填错;例如平常某些企业的回款,或银行扣费咱们并没有注意。这些状况都是很有可能发作的。因而咱们月末需求从网银中打印出近一个月的银行流水,逐笔核对业务,包括借贷方、金额以及业务公司。这时不要因为繁忙,而得过且过,要知道财务本就是一个严谨的作业。审核流水可以削减错误的发作率,使接下来的作业愈加简单。假如未入账或许提前入账的业务,一定要记住制作余额调理表。
In financial operations, we will inevitably make careless mistakes, such as the wrong choice of the borrower when entering the statement, or the wrong number when filling in the amount, such as the usual return of some enterprises, or bank deductions, which we did not pay attention to. These conditions are likely to occur. So at the end of this month, we need to print out nearly a month's bank running water from online banking and check the business, including the lender, the amount and the business company. At this time, don't be too busy to pass by, you should know that finance is a rigorous operation. Auditing the pipeline can reduce the incidence of errors and make the next assignment easier. If the business is not booked or may be booked in advance, we must remember to make a balance adjustment form.
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三、现金的核对
III. Cash Checking
想要确保账面金额和库存现金的真实性和准确性,重要的就是账实核对,例如保险柜中是否有白条抵库的状况,收付现金是否有未入账的状况等。关于账实不相符或许有问题的状况,要及时查找原因。查明原因后,该入账的入账,无法入账的要填制相应的表格进行处理。
In order to ensure the authenticity and accuracy of the book amount and cash in stock, the most important thing is to verify the accounts, such as whether there are white strips in the safe, whether cash receipts and payments are not recorded, and so on. As for the inconsistent or problematic accounts, we should find out the reasons in time. After ascertaining the reasons, the entry of the account can not be processed by filling out the corresponding forms.
四、银行回单的粘贴
IV. Paste of Bank Receipts
在结账作业完毕后,会计会对纸质凭据进行装订,而在此之前,粘贴银行回单的作业就需求出纳进行了。出纳需求前往本企业一切的开户银行,用回单卡取回一切的回单,而且附在记账凭据后边。当然了,假如有电子承兑汇票,需求用电脑将其打印下来。
After the closing operation, the accountant will bind the paper vouchers, and before that, the job of pasting bank receipts requires the cashier. The cashier needs to go to all the opening banks of the enterprise and get all the receipts back with the receipt card, which is attached to the accounting vouchers. Of course, if there is an electronic acceptance bill, it needs to be printed out by computer.
其实在一些大中型企业,出纳作业要比会计作业愈加复杂繁琐,因为出纳暂时性作业较多,而且需求常常跑外。咱们在干事之前可以列一项作业计划表,以避免遗忘作业,这相同也有助于咱们养成干事长于规划的好习惯。
In fact, in some large and medium-sized enterprises, the cashier's work is more complicated than the accounting work, because the cashier's temporary work is more, and the demand often runs out. We can make an assignment plan before we do the work, so as to avoid forgetting the assignment. This will also help us form a good habit that the secretary is good at planning.
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