中外比较会计ch4

1、 ldemand deposit 活期存款lcash on hand 库存现金 lcash in bank 银行存款lchecking accounts 支票账户、活期存款账户lsavings account 储蓄账户limprest system 定额备用金制度lnegotiable instruments 可转让票据lcashier 出纳lmoney order 汇票、汇款单ldraft 汇票lbank overdraft 银行透支lcertificate of deposit（CD） 存款单、大额定期存单Compensating balance 最低应存存款额，补偿性余额Lines of

2、 credit 信用限额Check 支票CashCash is the most liquid of all assets, which includes negotiable（可转让，可流通） money orders and checks, and balances on deposit with banks as well as Cash Equivalents P193 or 111Cash equivalents are short-term, highly liquid investments that are readily convertible into known amou

3、nts of cash and near their maturity.lCompetent, reliable and ethical personnellAssignment of responsibilitylProper authorizationlSeparation of dutieslInternal and external auditslDocuments and records (invoice, purchase order, journal and ledger etc.)lElectronic and computer controlslOther controlsl

4、Separation of operations from accountinglSeparation of the custody of assets from accountinglSeparation of the authorization of transactions from the custody of related assetslSeparation of duties within the accounting functionlColluding 串通舞弊lexpensivelProvide accurate accounting for cash receipt, c

5、ash disbursement(支出，支付), and cash balanceslPrevent or minimize losses from theft or fraudlMaintain adequatebut not excessivecash balanceslSeparate cash handling from the account functionlCash budgetlPrepare a control listing of all cash received through the mail and from over-the-counter cash salesl

6、Deposit all the cash receipt in the bank dailylMake all payment by checklVerify every expenditure before issuing(签发) a check in payment lPromptly reconcile bank statement( 银行对账单)Bank balance Add: Less:（add or less bank errors ）Adjusted bank balance Book balanceAdd: Bank collection Interest revenue EFT receiptsLess: NSF checks Bank service charge EFT payment（add or less book errors ）Adjusted book balanceFirst: An employee is appointed petty cash custodian.Petty Cash500Cash500A journal entry is made to record the establishme