中外比较会计ch3
合集下载
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Chapter 4 Internal Control and Cash
key terms
demand deposit 活期存款 cash on hand 库存现金 cash in bank 存款 checking accounts 支票账户、活期存款账
户 savings account 储蓄账户 imprest system 定额备用金制度
Items recorded by the company but not yet recorded by the Bank P178, 96
①Deposits in transit 在途存款 ②Outstanding checks 未兑现支票 ③Bank errors
ቤተ መጻሕፍቲ ባይዱ
Items Separation of duties
Colluding 串通舞弊
expensive
The objectives of cash management
Provide accurate accounting for cash receipt, cash disbursement(支出，支付), and cash balances
Prevent or minimize losses from theft or fraud
cash
20
recorded
by
bank
the
but
not
yet
recorded by the company P178, 96 Prepare a control listing of all cash received through the mail and from over-the-counter cash sales
Using the bank account as a
control device P75， 93
Signature card
（印鉴卡）
Check
（支票）
Deposit ticket
（存款单）
Bank statement
（ 对账单）
The bank reconciliation P176 , 94
Separation of duties
cash in bank 存款
①Bank collection Petty Cash(零用现金) P191, 109
Cash equivalents are short-term, highly liquid investments that are readily convertible into known amounts of cash and near their maturity.
negotiable instruments 可转让票据 cashier 出纳 money order 汇票、汇款单 draft 汇票 bank overdraft 透支 certificate of deposit（CD） 存款单、大
额定期存单
Compensating balance 最低应存存 款额，补偿性余额
accounting Separation of the authorization of transactions
from the custody of related assets Separation of duties within the accounting
function
The limitation of internal control P175, 93
Deposit all the cash receipt in the bank daily
Make all payment by check
Verify every expenditure before issuing(签发) a check in payment
Promptly reconcile bank statement( 对账单)
Cash Equivalents P193 or 111
Cash equivalents are short-term, highly liquid investments that are readily convertible into
known amounts of cash and near their maturity.
journal and ledger etc.) Electronic and computer controls Other controls
Separation of duties
Separation of operations from accounting Separation of the custody of assets from
Internal control (P170-174 or 88-92)
Competent, reliable and ethical personnel Assignment of responsibility Proper authorization Separation of duties Internal and external audits Documents and records (invoice, purchase order,
Lines of credit 信用限额
Check 支票
Cash
Cash is the most liquid of all assets, which includes negotiable（可转让，可流通） money orders and checks, and balances on deposit with banks as well as currency and coins.
Maintain adequate—but not excessive— cash balances
Internal control over cash
Separate cash handling from the account function
Cash budget
Prepare a control listing of all cash received through the mail and from over-the-counter cash sales
key terms
demand deposit 活期存款 cash on hand 库存现金 cash in bank 存款 checking accounts 支票账户、活期存款账
户 savings account 储蓄账户 imprest system 定额备用金制度
Items recorded by the company but not yet recorded by the Bank P178, 96
①Deposits in transit 在途存款 ②Outstanding checks 未兑现支票 ③Bank errors
ቤተ መጻሕፍቲ ባይዱ
Items Separation of duties
Colluding 串通舞弊
expensive
The objectives of cash management
Provide accurate accounting for cash receipt, cash disbursement(支出，支付), and cash balances
Prevent or minimize losses from theft or fraud
cash
20
recorded
by
bank
the
but
not
yet
recorded by the company P178, 96 Prepare a control listing of all cash received through the mail and from over-the-counter cash sales
Using the bank account as a
control device P75， 93
Signature card
（印鉴卡）
Check
（支票）
Deposit ticket
（存款单）
Bank statement
（ 对账单）
The bank reconciliation P176 , 94
Separation of duties
cash in bank 存款
①Bank collection Petty Cash(零用现金) P191, 109
Cash equivalents are short-term, highly liquid investments that are readily convertible into known amounts of cash and near their maturity.
negotiable instruments 可转让票据 cashier 出纳 money order 汇票、汇款单 draft 汇票 bank overdraft 透支 certificate of deposit（CD） 存款单、大
额定期存单
Compensating balance 最低应存存 款额，补偿性余额
accounting Separation of the authorization of transactions
from the custody of related assets Separation of duties within the accounting
function
The limitation of internal control P175, 93
Deposit all the cash receipt in the bank daily
Make all payment by check
Verify every expenditure before issuing(签发) a check in payment
Promptly reconcile bank statement( 对账单)
Cash Equivalents P193 or 111
Cash equivalents are short-term, highly liquid investments that are readily convertible into
known amounts of cash and near their maturity.
journal and ledger etc.) Electronic and computer controls Other controls
Separation of duties
Separation of operations from accounting Separation of the custody of assets from
Internal control (P170-174 or 88-92)
Competent, reliable and ethical personnel Assignment of responsibility Proper authorization Separation of duties Internal and external audits Documents and records (invoice, purchase order,
Lines of credit 信用限额
Check 支票
Cash
Cash is the most liquid of all assets, which includes negotiable（可转让，可流通） money orders and checks, and balances on deposit with banks as well as currency and coins.
Maintain adequate—but not excessive— cash balances
Internal control over cash
Separate cash handling from the account function
Cash budget
Prepare a control listing of all cash received through the mail and from over-the-counter cash sales