济南代理记账公司将从三个方面来了解货币资金：
Jinan bookkeeping agency company will from three aspects to understand the monetary funds:
一、货币资金的性质
货币资金是指可以立即投入流通，用以购买商品或劳务或用以偿还债务的交换媒介物。在流动资产中，货币资金的流动性最强，并且是惟一能够直接转化为其他任何资产形态的流动性资产，也是惟一能代表企业现实购买力水平的资产。为了确保生产经营活动的正常进行，企业必须拥有一定数量的货币资金，以便购买材料、交纳税金、发放工资、支付利息及股利或进行投资等。企业所拥有的货币资金量是分析判断企业偿债能力与支付能力的重要指标。
First, the nature of the monetary capital
Monetary fund is to point to can immediately put into circulation, to buy goods or services or to repay the debt exchange medium.In liquid assets, the most liquid of monetary fund, and is the only thing that can directly into any other liquid assets in the form of assets, and only can represent the assets of the enterprise's real purchasing power level.In order to ensure normal production and operation activities, the enterprise must have a certain number of currency funds, in order to buy materials and pay the tax, payroll, pay interest and dividends or investment, etc.And analyzing enterprise owned by the monetary amount is an important index of enterprise debt paying ability and the ability to pay.
二、货币资金的范围
货币资金一般包括现金、银行存款或其他金融机构的活期存款以及本票和汇票存款等可以立即支付使用的交换媒介物。凡是不能立即支付使用的（如银行冻结存款等），均不能视为货币资金。不同形式的货币资金有不同的管理方式和管理内容，货币资金有哪些核算科目呢？为了适应货币资金管理的需要，一般设置“现金”、“银行存款”和“其他货币资金”等科目。其中，“现金”科目用以核算企业的库存现金，但不包括企业内部周转使用的备用金。“银行存款”科目用以核算企业存入银行或其他金融机构的各种存款，但不包括企业的外埠存款、银行本票存款和银行汇票存款等。“其他货币资金”科目用以核算企业的外埠存款、银行汇票存款、银行本票存款和在途货币资金等。
Second, the scope of monetary capital
Monetary funds generally include cash, bank deposit or other financial institutions of demand deposits and notes and bills of exchange deposit can be paid immediately using the medium of exchange.Who don't pay immediately using the freezing (such as bank deposits, etc.), are not as a monetary funds.Different forms of currency funds have different ways of management and management content, what monetary fund accounting subjects?In order to meet the needs of the monetary fund management, general and set the "cash", "bank deposit" and "other monetary funds" and other subjects.Among them, the "cash" subject to accounting enterprise vault cash, but does not include internal turnover use petty cash."Bank deposit" subject to accounting firms in the bank or other financial institutions of all kinds of deposits, but does not include enterprise's outgoing deposit bank drafts, cashier's cheque deposit and deposit."Other monetary funds subject to accounting firms" outgoing deposit, bank draft, cashier's cheque deposits and transit the monetary funds, etc.
为了总括反映企业货币资金的基本情况，资产负债表上一般只列示“货币资金”项目，不再按货币资金的各组成项目单独列示。
In order to generally reflect the basic situation of enterprise currency fund, only commonly listed on the balance sheet "money" project, no longer in monetary fund each project separately listed.
三、货币资金内部控制制度
内部控制制度是企业重要的内部管理制度，指处理各种业务活动时，依照分工负责的原则在有关人员之间建立的相互内部控制制度，是企业最重要的内部控制制度，它要求货币资金收支与记录的岗位分离、收支凭证经过有效复核或核准、收支及时入账且收支分开处理、建立严密的清查和核对制度、做到账实相符、制定严格的现金管理及检查制度等。
Third, monetary funds internal control system
Internal control system is important to the enterprise internal management system, to handle various business activities, in accordance with the principle of division of labor is responsible for the relevant personnel to establish internal control system, each other between is one of the most important enterprise internal control system, it requires that the monetary fund income and expenditure and recording jobs through effective review of the separation and balance of payments certificate or approval, separate payment timely billing and payments processing, establish strict inventory and check system, do real consistent, formulate strict cash management and inspection system.
企业建立的货币资金内部控制制度的具体内容因企业的规模大小和货币资金收支多少而有所不同，但一般应包括以下五项主要内容：
Enterprises establish the monetary funds internal control system of the specific content of because of the scale of enterprises and the currency payment and how many vary, but generally should include the following five main content:
1) 货币资金收支业务的全过程分工完成、各负其责。
1) currency payment business division of the whole process of completion, individual.
2) 货币资金收支业务的会计处理程序制度化。
2) currency payment business accounting process institutionalization.
3 )货币资金收支业务与会计记账分开处理。
3) currency payment business is separated from accounting processing.
4) 货币资金收入与货币资金支出分开处理。
4) monetary fund income and expenditure of monetary fund handled separately.
5 )内部稽核人员对货币资金实施制度化的检查。
5) internal auditors check of monetary funds to implement institutionalization.
济南代理记账公司：http://www.jnqqjz.com
