評論
打印
New Words
新單詞
guidance n.
領導，指導
session n.
一段時間(從事某項活動)
constitute v.
構成，組成
casher n.
出納品
disbursement n.
支付，支出額
outnumber v.
在數量上超過
theft n.
偷竊
fraud n.
欺騙，欺詐
receipt n.
收條，收據
supervision n.
監督，管理
summarize v.
概括
register n.
登記
reconcile v.
使一致
authorize v.
授權，委托，批準，認可
equivalent adj.
相等的，等量的
adequately adv.
適當地，充分地
voucher n.
憑證，收據
submit v.
使服從
Phrases & Expressions
短語
liquid assets
變現資產，流動資金
petty cash payment
小額現金支付
access to
接近，進入
cash entry
現金收入
T:Good afternoon! This is the special help time, if you have questions, please ask me.
T：下午好，現在輔導課時間，大家如果有問題，就請提問吧。
A:Madam, I have reviewed the lessons and I still have some questions.
A：老師，我復習了上課內容，但還有一些問題。
T:What's the trouble?
T：什么問題？
A:You say cash exchange constitutes the largest number of transactions,
A：您說，絕大多數交易是通過現金來進行的，
but in general we don't see anyone using large sums to buy things.
但我們平時沒看到任何人購買東西時帶大量現金。
T:Oh, yes, cash is a medium of exchange, and includes currency, coins, savings deposits, petty cash funds,
T：噢，是的，現金是交易的中介，包括紙幣、硬幣、存款、零用錢
bank drafts, cashier's checks, personal checks and money orders.
銀行匯、出納支票、個人支票和郵政匯票。
In our daily life, we use currency or coins to buy things in stores or on the street,
在我們日常生活中，我們就帶了現金如紙幣、硬幣上街買東西，
but in businese almost all the customers or companies use other forms of payment.
但在商業單位中幾乎所有買方或公司均用別的支付方式做生意的。
B:In big firms do they also use cash for purchases?
B：那么這些大公司是不是也用現金來付帳呢？
T:In most big enterprises, transactions involving the receipt and disbusement of cash far outnumber any others.
T：大多數公司里用現金收入與支付的貿易額超過了任何收付方式。
Cash is also the most liquid assets of a business.
現金同時也是變現資產。
C:Isn't it safer to use other means of transactions?
C：那么是不是用別的交易方式更安全些呢？
T:No. A banknote is only different from other forms on the surface;
T：不是的。從表面上看，紙幣與其它貨幣形式有些不同，
the idea is the same. Cash is most subject to theft and fraud.
但其實質是一樣的。現金最容易偽造或被盜，
A system of accounting procedures and records to maintain adequate control over cash,
因此會計的程序和記帳制度必須確保對現金的控制，
thus becomes very important.
這已變得越來越重要了。
D:How can we control the cash receipts?
D：我們如何做到對現金收入的控制呢？
T:In some very small businesses, the owner or manager can maintain control through personal contact and supervision.
T：一些很小的公司老板或經理可以通過對員工的個人接觸和監督來加以控制。
In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，則采用財務報表和帳簿這樣一種內部控制制度加以實現。
B:What are the types of controls we should know?
B：我們應該知道哪幾種控制方法呢？
T:Specific control may be summarized as:
T：總的來說有如下幾種：
1.All receipts should be banked promptly.
1.所有收入必須及時存入銀行;
2.Receipts from cash sales should be supported by sales tickets, cash register tapes, and so on.
2、用現金銷售的收入必須附有銷售憑證及現金封條等。
3.Accountability should be established each time cash is transferred.
3、現金的每次流動過程都必須記帳。
4.Persons receiving cash should make disbursements of cash, record cash transations,
4、收款員必須做好現金支出記錄，現金交易記錄，
or reconcile bank accounts.
或用以核對的銀行帳目。
C:How are cash disbursements controlled?
C：那么現金支出該如何控制呢？
T:Payment must be made only by properly authorized persons;
T：付款只能通過被授權的相關人員來進行。
equivalent value must be received, and documents must be adequate support of payment.
要么收到等值的東西，要么有足夠說服力的支付憑證。
Here are the specific internal controls:
內部控制方法也有下面幾種：
1.All disbursements except petty cash payments, should be made by printed and numbered checks.
1、除小額付款外，所有支出須用統一印制的支票，并填上數目。
2.Vouchers and supporting documents should be submitted for review when checks are signed.
2、當支票簽了字，收據付款憑證必須加以審核。
3.Those who sign checks should not have access to cash receipts, should not have funds or record cash entries,
3、簽發支票人不應管理收入，也不應管基金帳和現金收入帳，
and should not reconcile bank accounts.
也不應負責與銀行對帳。
Do you understand now?
現在這樣一說，你們明白了嗎？
A, B:Yes. Thanks a lot!
全體：懂了，多謝您的指導。
