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最近,我们发现有些单位对银行帐极不重视。一是不设置银行日记帐,而且长期不与银行对帐,未达帐款一无所知。如有的单位年终把银行对帐单余额与总帐银行帐余额款差记入往来帐。某单位两年不与银行对帐,被坏人钻了空子,从该单位帐户挖走9,000元。二是任意把银行帐户借给他人使用,内外勾结,相互利用,牟取非法收入。以上是明显地违反会计制度和结算纪律的问题。为此,建议采取以下措施:(1)严肃结算纪律,加强对银行帐户的管理,健全内部控制制度,支票、转帐票据和印鉴要分管。(2)必须按照会计制度规定,设置银行日记帐,按时按月
Recently, we found that some units did not attach much importance to bank accounts. First, do not set bank journals, and long-term reconciliation with the bank, did not reach the accounts know nothing. If the unit of the end of the year the balance of bank statements and general ledger bank account account balance between accounts. A unit did not reconcile with the bank for two years, was a bad guy drilled loopholes, dug up 9,000 yuan from the unit account. The second is to arbitrarily lend the bank account to others, both inside and outside the collusion, mutual use, to seek illegal income. The above is a clear violation of the accounting system and settlement discipline issues. To this end, the following measures are recommended: (1) Seriously discipline, strengthen the management of bank accounts, improve the internal control system, check, transfer bills and seal in charge. (2) Bank accounting must be set in accordance with the provisions of the bank journals, on a monthly basis