出纳日记账怎么记 出纳如何登记日记账
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\u3000\u3000(8)\u73b0\u91d1\u65e5\u8bb0\u8d26\u5fc5\u987b\u9010\u65e5\u7ed3\u51fa\u4f59\u989d\uff0c\u6bcf\u6708\u6708\u672a\u5fc5\u987b\u6309\u89c4\u5b9a\u7ed3\u8d26\u3002\u73b0\u91d1\u65e5\u8bb0\u8d26\u4e0d\u5f97\u51fa\u73b0\u8d37\u65b9\u4f59\u989d(\u6216\u7ea2\u5b57\u4f59\u989d)\u3002
\u3000\u3000(9)\u8bb0\u5f55\u53d1\u751f\u9519\u8bef\u65f6\uff0c\u5fc5\u987b\u6309\u89c4\u5b9a\u65b9\u6cd5\u66f4\u6b63\u3002\u4e3a\u4e86\u63d0\u4f9b\u5728\u6cd5\u5f8b\u4e0a\u6709\u8bc1\u660e\u6548\u529b\u7684\u6838\u7b97\u8d44\u6599\uff0c\u4fdd\u8bc1\u65e5\u8bb0\u8d26\u7684\u5408\u6cd5\u6027\uff0c\u8d26\u7c3f\u8bb0\u5f55\u4e0d\u5f97\u968f\u610f\u6d82\u6539\uff0c\u4e25\u7981\u522e\u3001\u64e6\u3001\u6316\u3001\u8865\uff0c\u6216\u4f7f\u7528\u5316\u5b66\u836f\u7269\u6e05\u9664\u5b57\u8ff9\u3002\u53d1\u73b0\u5dee\u9519\u5fc5\u987b\u6839\u636e\u5dee\u9519\u7684\u5177\u4f53\u60c5\u51b5\u91c7\u7528\u5212\u7ebf\u66f4\u6b63\u3001\u7ea2\u5b57\u66f4\u6b63\u3001\u8865\u5145\u767b\u8bb0\u7b49\u65b9\u6cd5\u66f4\u6b63\u3002
\u3000\u3000\u767b\u8bb0\u65e5\u8bb0\u8d26\u5e94\u6ce8\u610f\u7684\u4e8b\u9879 \u3000\u3000\u4f01\u4e1a\u5fc5\u987b\u8bbe\u7f6e“\u73b0\u91d1\u65e5\u8bb0\u8d26”\uff0c\u6309\u7167\u73b0\u91d1\u4e1a\u52a1\u53d1\u751f\u7684\u5148\u540e\u987a\u5e8f\u9010\u7b14\u5e8f\u65f6\u767b\u8bb0\u3002\u6bcf\u65e5\u7ec8\u4e86\uff0c\u5e94\u6839\u636e\u767b\u8bb0\u7684“\u73b0\u91d1\u65e5\u8bb0\u8d26”\u7ed3\u4f59\u6570\u4e0e\u5b9e\u9645\u5e93\u5b58\u6570\u8fdb\u884c\u6838\u5bf9\uff0c\u505a\u5230\u8d26\u5b9e\u76f8\u7b26\u3002\u6708\u4efd\u7ec8\u4e86\uff0c“\u73b0\u91d1\u65e5\u8bb0\u8d26”\u7684\u4f59\u989d\u5fc5\u987b\u4e0e“\u5e93\u5b58\u73b0\u91d1”\u603b\u8d26\u79d1\u76ee\u7684\u4f59\u989d\u6838\u5bf9\u76f8\u7b26\u3002\u6709\u5916\u5e01\u73b0\u91d1\u6536\u652f\u4e1a\u52a1\u7684\u4f01\u4e1a\uff0c\u5e94\u5f53\u6309\u7167\u4eba\u6c11\u5e01\u73b0\u91d1\u3001\u5916\u5e01\u73b0\u91d1\u7684\u5e01\u79cd\u8bbe\u7f6e\u73b0\u91d1\u8d26\u6237\u8fdb\u884c\u660e\u7ec6\u6838\u7b97\u3002
\u3000\u3000\u4f01\u4e1a\u6709\u5185\u90e8\u5468\u8f6c\u9002\u7528\u5907\u7528\u91d1\u7684\uff0c\u53ef\u4ee5\u5355\u72ec\u8bbe\u7f6e“\u5907\u7528\u91d1”\u79d1\u76ee\uff0c\u5355\u72ec\u8bbe\u7f6e“\u5907\u7528\u91d1”\u79d1\u76ee\u7684\u4f01\u4e1a\uff0c\u7531\u4f01\u4e1a\u8d22\u52a1\u90e8\u95e8\u5355\u72ec\u62e8\u7ed9\u4f01\u4e1a\u5185\u90e8\u5404\u5355\u4f4d\u5468\u8f6c\u4f7f\u7528\u7684\u5907\u7528\u91d1\uff0c\u501f\u8bb0“\u5907\u7528\u91d1”\u79d1\u76ee\uff0c\u8d37\u8bb0“\u5e93\u5b58\u73b0\u91d1”\u79d1\u76ee\u6216“\u94f6\u884c\u5b58\u6b3e”\u79d1\u76ee\u3002\u81ea\u5907\u7528\u91d1\u4e2d\u652f\u4ed8\u96f6\u661f\u652f\u51fa\uff0c\u5e94\u6839\u636e\u6709\u5173\u7684\u652f\u4ed8\u51ed\u5355\uff0c\u5b9a\u671f\u7f16\u5236\u5907\u7528\u91d1\u62a5\u9500\u6e05\u5355\uff0c\u8d22\u52a1\u90e8\u95e8\u6839\u636e\u5185\u90e8\u5404\u5355\u4f4d\u63d0\u4f9b\u7684\u5907\u7528\u91d1\u62a5\u9500\u6e05\u5355\uff0c\u5b9a\u671f\u8865\u8db3\u5907\u7528\u91d1\uff0c\u501f\u8bb0“\u7ba1\u7406\u8d39\u7528”\u7b49\u79d1\u76ee\uff0c\u8d37\u8bb0“\u5e93\u5b58\u73b0\u91d1”\u6216“\u94f6\u884c\u5b58\u6b3e”\u79d1\u76ee\u3002\u9664\u4e86\u589e\u52a0\u6216\u51cf\u5c11\u62e8\u5165\u7684\u5907\u7528\u91d1\u5916\uff0c\u4f7f\u7528\u6216\u62a5\u9500\u6709\u5173\u5907\u7528\u91d1\u652f\u4ed8\u65f6\u4e0d\u518d\u901a\u8fc7“\u5907\u7528\u91d1”\u79d1\u76ee\u6838\u7b97\u3002
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出纳日记账记账要求如下:
(1)根据复核无误的收、付款记账凭证记账。如果原始凭证上注明“代记账凭证”字样，经有关人员签章后，也可作为记账的依据。
(2)所记载的内容必须同会计凭证相一致，不得随便增减。每一笔账都要记明记账凭证的日期、编号、摘要、金额和对应科目等。
(3)逐笔、序时登记日记账，做到日清月结。
(4)必须连续登记，不得跳行、隔页，不得随便更换账页和撕去账页。现金日记账采用订本式账簿，其账页不得以任何理由撕去，作废的账页也应留在账簿中。
(5)文字和数字必须整洁清晰，准确无误。在登记书写时，不要滥造简化字，不得使用同音异义字。
(6)使用钢笔，以蓝、黑色墨水书写，不得使用圆珠笔(银行复写账簿除外)或铅笔书写。
(7)每一账页记完后，必须按规定转页。
(8)现金日记账必须逐日结出余额，每月月未必须按规定结账。现金日记账不得出现贷方余额(或红字余额)。
(9)记录发生错误时，必须按规定方法更正。为了提供在法律上有证明效力的核算资料，保证日记账的合法性，账簿记录不得随意涂改，严禁刮、擦、挖、补，或使用化学药物清除迹。
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绛旓細閾惰瀛樻鏃ヨ璐︿綑棰+閾惰宸叉敹浼佷笟鏈敹娆-閾惰宸蹭粯浼佷笟鏈粯娆=閾惰瀵硅处鍗曞瓨娆句綑棰+浼佷笟宸叉敹閾惰鏈敹娆-浼佷笟宸蹭粯閾惰鏈粯娆俱傞摱琛屽瓨娆鏃ヨ璐︽庝箞璁閾惰瀛樻鏃ヨ璐︾殑鐧昏鏂规硶鏄敱鍑虹撼浜哄憳鏍规嵁涓庨摱琛屽瓨娆炬敹浠樹笟鍔℃湁鍏崇殑璁拌处鍑瘉,鎸夋椂闂村厛鍚庨『搴忛愭棩閫愮瑪杩涜鐧昏.鏍规嵁閾惰瀛樻鏀舵鍑瘉鍜屾湁鍏崇殑搴撳瓨鐜伴噾浠樻鍑瘉...
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绛旓細鎵嬪伐璁拌处瑕佷拱鏃ヨ璐鐨勮处鏈紝鏍规嵁璐︽湰鏍煎紡閫愮瑪鐧昏处鍗冲彲锛屾瘡绗旈兘瑕佺粨鍑轰綑棰濓紝鍙互鍋氭棩缁撳拰鏈堢粨銆1.姣忕瑪缁撲綑锛氫笂涓绗旈噾棰+鏈瑪鏀跺叆-鏈瑪鏀嚭=鏈瑪閲戦 2.鏃ョ粨锛氬墠鏃ョ粨浣+褰撴棩鍚堣鏀跺叆-褰撴棩鍚堣鏀嚭=褰撴棩缁撲綑 3.涔熷彲鍙仛鏈堢粨锛氾紙鏂规硶鍚屼笂锛変笂鏈堢粨浣+褰撴湀鍚堣鏀跺叆-褰撴湀鍚堣鏀嚭=褰撴湀缁撲綑 4.鏈堢粨鏃跺湪鏁板瓧...
