cash journal 中文意思是什麼

cash journal 解釋
現金分錄簿
  • cash : n 現款，現金；〈口語〉錢；小額支票。 a hard cash硬幣。 idle cash〈口語〉游資。 be in [out of] cas...
  • journal : n. 1. 日記，日誌。 【航海】航海日記。2. 【會計】分類賬，日記賬。3. 日報；定期刊物，雜志。4. 〈the Journals〉（立法機關、委員會等的）議事錄。5. 【機械工程】軸頸。
  1. Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal

    賒賬銷售被記錄在銷售日記賬，現金收訖被記錄在現金日記賬中。
  2. 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。
  3. But to cash and bank deposit course 3 period debit happening and this period forehead of credit side happening, the income that can record according to cash journal and bank deposit journal and defray number fill a line, mix according to each gathering proof no longer pay proof collect computation

    但對于現金和銀行存款科目的三期借方發生和本期貸方發生額，可以根據現金日記賬和銀行存款日記賬所記錄的收入和支出數填列，不再根據各收款憑證和付款憑證匯總計算。
  4. The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang

    程序內容記賬憑證匯總表核算形式的內容一般包括八個方面： （ 1 ）將同類經濟業務的原始憑證匯總編製成匯總原始憑證； （ 2 ）根據原始憑證或匯總原始憑證編制記賬憑證； （ 3 ）根據記賬憑證中的收款憑證和付款請便現金日記賬和銀行存款日記賬； （ 4 ）根據原始憑證、蕩總原始憑證和記賬憑證登記有關的明細分類賬； （ 5 ）根據各種記賬憑證匯總表登記總分類賬； （ 7 ）定期將日記賬和明細分類同總分類賬進行核對； （ 8 ）定期根據總分類和明細分類賬編制會計報表。
  5. Cash payments journal

    現金支出日記帳
  6. Cash payment journal

    現金支出日記帳
  7. On the payment date, the following entry would be made in the cash disbursements journal.

    支付日則應在現金付出日記帳中作出如下分錄。
  8. Filling in the vouchers, recording the cash journal

    填制會計憑證，登記現金日記帳。
  9. Prepare cash journal in time

    現金日記帳及時登帳。
  10. Cash disbursements journal

    現金付款日記帳
  11. Cash receipt journal

    現金收款日記帳
  12. Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger

    使用銷售日記賬，現金日記賬，和應收款明細分類賬。
  13. Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger

    使用進貨日記賬，現金支付日記賬，和應付款明細分類賬。
  14. Receipt and journal paper for cash register

    現金出納機用收款和記帳用紙
  15. As to in front the cash journal of a mentioned unit and bank come - and - go journal, if have need truly, can hold part - time by cashier personnel commonly, but the duty that also should join cashier staff, accomplish day of clear month form, items of an account is clear

    至於前面提到的一個單位的現金日記賬和銀行往來日記賬，假如確有需要，一般可以由出納人員兼任，但也要結合出納人員的職責，做到日清月結，賬目清楚。
  16. Cash disbursement journal

    現金支付分錄簿
  17. Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal

    在手工系統中，賒賬購買被記錄在進貨日記賬，現金支付被記錄在現金支付日記賬。
  18. Cash receipts journal

    現金收入日記帳
  19. Enterprises shall keep a journal for cash on hand and cash in hank and shall record each transaction on a daily basis

    企業應當對現金和銀行存款設置日記帳，按照業務發生順序逐日逐筆進行登記。
  20. Journal entry ： it is book of original entry, is designed to record information about different transactions, including sales, purchases, cash receipts, cash disburements, and many others

    記賬分錄：這是簿記的原始分錄，用來記錄有關各種不同的交易活動的信息，包括銷售，購買，現金收支及其他。
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