保管会计 meaning in Chinese
custodial accounting
Examples
- 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
根据会计法有关稽核工作岗位的规定，假如一个会计工作人员既管钱款，又管复核，显然轻易作假，所以要予以禁止；一个单位的会计档案保管，是指对本单位的各种凭证、会计账簿、会计报表、财务计划、单位预算和重要的合同等会计资料，定期收集后，审查核对，整理立卷，编制目录、装订成册的保管，假如答应一个人既治理一个单位的钱款，又保管会计档案，显然轻易在钱款上做了手脚之后再利用治理会计档案的机会掩盖自己的行为，所以予以禁止：一个单位的收入、支出、费用、债权债务账目的登记工作，包括记账工作岗位的大部分但不是全部（比如现金日记账和银行往来日记账就不包括在内） ，这部分记账工作，是一个单位会计核算的基础，也是发生现金往来的根据，也不能由出纳人员兼任，一个人既治理钱款，又治理记账这一发生钱款往来的根据，很轻易监守自盗。