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cong xian jin ri ji zhang xiang qi de
Author(s): 
Pages: 45
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  付款凭证物归原主物资保管保管者化归工业企业内部控制核算制度白条抵库厂内银行;
Abstract: <正> 一日营业终了,出纳将当日的收付款凭证登记入帐、结出余额,并即时核对库存,帐钱相符则心安理得,反之焦急不安,不是查凭证、就是点现金,要是出现短缺,还得掏包补上,这是乎众人明白。然而,工业企业的物资保管则迥然不同。时有这样的报道,某单位的物资被盗,或是需用时才发现不在;或是案发后物归原主才如梦初醒。这样的事情可以说屡见不鲜。何以出纳员少一分钱自己掏包,而物资保管者则差价值达百元、千元的东西确分文无损;管钱人将钱化归
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