周周记（二）：财务会计学习（2）

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【周周记（二）：财务会计学习（2）】

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"Weekly Journal (2): Financial Accounting Study (2)"

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货币资金

Monetary Funds

一、货币资金的定义与构成

One. Definition and Composition of Monetary Funds

货币资金是指企业生产经营过程中处于货币形态的资产。它主要包括库存现金、银行存款和其他货币资金。

Monetary funds refer to the assets in the form of currency during the production and operation of a business. They mainly include inventory cash, bank deposits, and other monetary funds.

库存现金

Inventory Cash

库存现金是指存放于企业财会部门、由出纳人员经管的货币。它是企业流动性最强的资产。在日常经营活动中，用于小额的零星支出，如购买办公用品、支付员工的小额差旅费报销等。例如，企业员工小李为了购买办公室的文具，用库存现金支付了50元。

Inventory cash refers to the currency kept in the finance and accounting department of a company, managed by the cashier. It is the most liquid asset of the company. In daily business activities, it is used for small, sporadic expenditures, such as purchasing office supplies and reimbursing employees for minor travel expenses. For example, an employee named Xiao Li used inventory cash to pay 50 yuan for purchasing office stationery.

银行存款

Bank Deposits

银行存款是企业存放在银行或其他金融机构的货币资金。企业的大部分经济业务往来，如销售收入的收款、采购原材料的付款等通常都是通过银行存款进行结算的。比如，企业销售一批货物，价值100,000元，客户通过银行转账的方式将款项支付到企业的银行账户，这笔款项就形成了企业的银行存款。企业可以根据业务需要，通过支票、汇票、本票等多种银行结算方式进行支付和收款。

Bank deposits are the monetary funds that a company holds in banks or other financial institutions. Most of a company's economic transactions, such as receiving payments from sales and making payments for raw materials, are usually settled through bank deposits. For instance, a company sells a batch of goods worth 100,000 yuan, and the customer pays the amount into the company's bank account via bank transfer, forming the company's bank deposits. Companies can make payments and receive funds through various bank settlement methods such as checks, drafts, and bills according to business needs.

其他货币资金

Other Monetary Funds

其他货币资金是指企业除库存现金、银行存款以外的各种货币资金，主要包括外埠存款、银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款和存出投资款等。

Other monetary funds refer to various types of monetary funds that a company holds in addition to inventory cash and bank deposits, including out-of-town deposits, bank draft deposits, bank note deposits, credit card deposits, letter of credit margin deposits, and funds placed for investment.

二、货币资金的核算

Two. Accounting for Monetary Funds

库存现金的核算

Accounting for Inventory Cash

企业应当设置“库存现金”科目，借方登记现金的增加，贷方登记现金的减少，期末余额在借方，反映企业实际持有的库存现金的金额。

Companies should set up an "Inventory Cash" account, with the debit side recording increases in cash and the credit side recording decreases in cash. The balance at the end of the period is on the debit side, reflecting the actual amount of inventory cash held by the company.

银行存款的核算

Accounting for Bank Deposits

企业设置“银行存款”科目，借方登记银行存款的增加，贷方登记银行存款的减少，期末余额在借方，反映企业存在银行或其他金融机构的各种款项。

Companies set up a "Bank Deposits" account, with the debit side recording increases in bank deposits and the credit side recording decreases in bank deposits. The balance at the end of the period is on the debit side, reflecting the various funds that the company holds in banks or other financial institutions.

其他货币资金的核算

Accounting for Other Monetary Funds

企业应当设置“其他货币资金”科目，并按照其他货币资金的种类，设置“外埠存款”“银行汇票”“银行本票”“信用卡”“信用证保证金”“存出投资款”等明细科目。

Companies should set up an "Other Monetary Funds" account and, according to the types of other monetary funds, set up detailed accounts such as "Out-of-Town Deposits," "Bank Drafts," "Bank Notes," "Credit Cards," "Letter of Credit Margins," and "Funds Placed for Investment."

三、货币资金的管理与内部控制

Three. Management and Internal Control of Monetary Funds

库存现金管理

Management of Inventory Cash

企业应当按照国家有关现金管理的规定收支现金，超过库存现金限额的部分应当及时送存银行。库存现金限额是指为保证各单位日常零星支付按规定允许留存的现金的最高数额。

Companies should handle cash receipts and payments in accordance with national regulations on cash management, and any amount exceeding the inventory cash limit should be promptly deposited in the bank. The inventory cash limit refers to the maximum amount of cash that units are allowed to retain for daily sporadic payments according to regulations.

银行存款管理

Management of Bank Deposits

企业应当按照银行账户管理办法的规定开立和使用基本存款账户、一般存款账户、专用存款账户和临时存款账户。

Companies should open and use basic deposit accounts, general deposit accounts, special deposit accounts, and temporary deposit accounts in accordance with the regulations of the bank account management method.

其他货币资金管理

Management of Other Monetary Funds

对于外埠存款，企业应当加强对采购专户的监督，及时清理账户，防止资金长期闲置或被挪用。

For out-of-town deposits, companies should strengthen supervision of procurement special accounts, promptly clear accounts, and prevent funds from being idle for a long time or misappropriated.

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