实行会计集中核算以后，核算中心必须根据各单位的现金支付量情况核定其备用金限额，由单位报账员保管，单位发生的费用，先由报账员从备用金中支付，然后再定期到核算中心报账。在具体工作中，对单位备用金的管理可以采取以下方法进行：第一种“现金制”，即单位报账员根据核 After the implementation of centralized accounting, the accounting center shall verify the reserve limit of each unit according to the cash payment, and the expenses incurred by the unit reimbursement unit and the unit shall be paid by the account bookper from the reserve fund and then re-paid to the accounting center Reimbursement. In specific work, the management of the unit reserve can take the following methods: The first “cash system”, that unit reimbursement according to the nuclear