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Controling Petty Cash 小额财务管理

16次大中小

860.I wonder whether you are getting bored dealing with such petty cash transaction.

我想你对处理这样的零用现金交易不烦吗？

861.As a secretary， he or she is expected to keep the office cash transaction recorded in an efficient and accurate manner.

作为一名秘书，他或者她必须按要求以高效、准确的方式对办公室的现金交易做好记录。

862.So every item of expenditure must be proved by a pretty cash voucher.

因此每一笔开销都应该有一张零用现金发票。

863.Otherwise the auditors will want to know the reason.

否则审计员就要追究其原因。

864.What are the chief purposes of keeping a petty cash account？

登记零用现金账目的主要目的是什么？

865.A petty account is used for recording small items of business expenditure.

零用现金账目是用来记录小额的业务费用开支的。

866.Is it necessary for a secretary to keep a receipt while he or she holds voucher？

对于秘书来说，当手里持有收据时，还有没有必要保存凭据呢？

867. Whenever cash is paid out， a voucher or receipt should be obtained.

无论何时只要支付现金，就必须要有一张凭据或者收据。

868.The vouchers should be numbered consecutively and where there is a receipt you attach it.

凭据应该连续编号，凡是凭据有收据的，则要附上收据。

869.How can I record the daily petty cash transactions properly？

我怎样才能合理地记录每天的小额现金支付账目呢？

870.What happens if money is missing？

如果发生了现金短缺该怎么办呢？

871. If money is missing， you'll have to dip into your pocket to make good the balance.

如果现金出现了短缺，那你得掏自己的腰包来补上所缺的差额。

872. I never leave the money lying about unlocked.

我从来不会把现金乱放，而是把它锁起来。

873.I shall have to be very careful when I balance the books！

结算账时，我得十分细心。

Dialogue A

（Mrs. Ross， the senior secretary， asks Mr. Sampson， a messenger， to deliver a package to Chambers and Corporation in Hammersmith and to sign a petty cash voucher； Miss Mailer， the junior secretary is looking on. ）

（R： Mrs. Ross； M： Miss Mailer）

M： I wonder whether you are getting bored dealing with such petty cash transaction， say， a trifle of a few pence.

R： Not at all， you see， Mailer， as a secretary， he or she is expected to keep the office cash transaction recorded in an efficient and accurate manner. So every item of expenditure must be proved by a petty cash voucher， otherwise the auditors will want to know the reason.

M： By the way， what are the chief purposes of keeping a petty cash account， Mrs. Ross？

R： A petty account is used for recording small items of business expenditure， or the private expenses of the executives. An agreed sum of money is allocated to the secretary， who is responsible for daily petty cash payments.

M： I happened to hear of the “imprest system”， what's that about？

R： It's the method of keeping the petty cash. At the end of the month or other period of time， the amount spent is refunded， the money refunded restores the allocation to the original amount， the original amount is known as the “imprest system”。

M： Is it necessary for a secretary to keep a receipt while he or she holds voucher？

R： Of course， whenever cash is paid out， a voucher or receipt should be obtained， which means that at all times the total of the cash plus the current month's vouchers should equal the amount of the imprest. The vouchers should be numbered consecutively， and where there is a receipt you attach it.

M： How can I record the daily petty cash transactions properly？

R： Well， the following procedure， I think， may be helpful to recording petty cash dealings. Firstly， when cash is paid from the cashier to the petty cashier， you enter the amount in the credit column and at the same time， enter the amount in the debit column； secondly， you credit petty cash amount； thirdly， at the end of the period， debit ledger accounts with the total of the petty cash account columns； the last one， when a trial balance is taken out， the petty cash balance must be debited.

M： That sounds a bit complicated. Anyhow， I'm sure I'll get used to that procedure. Well then， how do you know when to give and when to refuse a request for petty cash？

R： Obviously， you must use your judgement. If Tommy， the office boy， came and asked me a fiver to buy coffee for the office， I'd be a fool to give it to him. On the other hand， you must trust people to a certain extent， and anyway， there are always the old petty cash pages to refer to as examples.

M： What happens if money is missing？

R： Then you're in trouble， my girl. If money is missing，you'll have to dip into your pocket to make good the balance， with a float as large as this， I advise you to be a qualified treasurer for your money.

M： Apart from being careful when handing out the cash， what else should I do？

R： Well， you should check the money at the end of each day and balance the books.

M： Anything else？

R： Yes， so I never leave the money lying about unlocked. I always lock the petty cash box， and carry the key around with me. At night I leave the box in the safe， and I also keep the duplicate key there.

M： I shall have to be very careful when I balance the books！

Notes 注释

1. a petty cash voucher小额现金票据

2. be responsible for对……负责

3. imprest system预付制

4. at all times总是，经常

5. petty cashier现金出纳员

6. take out取出；除去

7. on the other hand另一方面

8. to a certain extent在某种程度上

9. dip into your pocket掏你自己的腰包

10.There are always the old Petty cash pages to refer to as examples.