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chu na hui ji shi wu
Author(s): 
Pages: 60-61
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  出纳会计出纳人员银行存款日记账收入管理收款凭证处理程序收款人出纳处出纳工作原始凭证;
Abstract: <正>一、现金收入管理1.现金收入处理程序。企业现金收入包括直接收款和从银行提取现金两种情况,两者在处理程序上略有差异。(1)直接收款。直接收款的处理程序为:①复核现金、收款凭证是否齐备。②当面清点现金,做到收付两清、一笔一清。③开立收款凭证,并加盖"现金收讫"印章和收款人名章。④根
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