cash account method 中文意思是什麼
cash account method
解釋
現金記帳法-
Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。 -
The method of accountant proof number has a variety of : one kind is money the proof of total keep account inside meeting branch unites number as a kind, make up it is the di mou that remember a word some ; one kind is to press cash and bank deposit income, cash and bank deposit to pay respectively and transfer accounts business has number 3 kinds, make up respectively it is di mou receiving a word some date, di mou paying a word some, turn word di mou some ; still one is plant is to press cash income, cash to pay, bank deposit income, bank deposit is paid and transfer accounts 5 kinds have number, make up respectively to show di mou receiving a word some, pay a word such - and - such date, silver now some date, silver pays di mou receiving a word the word such - and - such date, turn word di mou some
會計憑證編號的方法有多種：一種是將財會部門內的全部記帳憑證作為一類統一編號，編為記字第某某號；一種是分別按現金和銀行存款收入、現金和銀行存款付出以及轉帳業務三類進行編號，分別編為收字第某某號、付字第某某號、轉字第某某號；還有一種是按現金收入、現金付出、銀行存款收入、銀行存款付出和轉帳五類進行編號，分別編為現收字第某某號、現付字第某某號、銀收字第某某號、銀付字第某某號、轉字第某某號。 -
It uses factor analysis method and dualistic relative comparative method to account the ability place of a loan enterprise in its industry, which can confirm the station in its industry better. by using time series model to forecast an enterprise ' s cash flow in the future, we can measure the repayment ability of an enterprise. by using logit model to account the probability of default for a loan enterprise, we can estimate the possibility of its default
運用因子分析法和二元相對比較法計算貸款企業在本行業中的財務能力排名，更好地確定其在本行業中的地位；運用時間序列模型預測企業未來的現金流量，從而測度貸款企業未來的還款能力；運用logit模型計算貸款企業的違約概率，估計其違約的可能性；從貸款企業的行業風險、經營風險、管理風險、借款人還款意願等方面對貸款企業的非財務因素進行分析。
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