濟南代理記賬公司將從三個方面來了解貨幣資金：
Jinan bookkeeping agency company will from three aspects to understand the monetary funds:
一、貨幣資金的性質
貨幣資金是指可以立即投入流通，用以購買商品或勞務或用以償還債務的交換媒介物。在流動資產中，貨幣資金的流動性最強，并且是惟一能夠直接轉化為其他任何資產形態的流動性資產，也是惟一能代表企業現實購買力水平的資產。為了確保生產經營活動的正常進行，企業必須擁有一定數量的貨幣資金，以便購買材料、交納稅金、發放工資、支付利息及股利或進行投資等。企業所擁有的貨幣資金量是分析判斷企業償債能力與支付能力的重要指標。
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、貨幣資金的范圍
貨幣資金一般包括現金、銀行存款或其他金融機構的活期存款以及本票和匯票存款等可以立即支付使用的交換媒介物。凡是不能立即支付使用的（如銀行凍結存款等），均不能視為貨幣資金。不同形式的貨幣資金有不同的管理方式和管理內容，貨幣資金有哪些核算科目呢？為了適應貨幣資金管理的需要，一般設置“現金”、“銀行存款”和“其他貨幣資金”等科目。其中，“現金”科目用以核算企業的庫存現金，但不包括企業內部周轉使用的備用金。“銀行存款”科目用以核算企業存入銀行或其他金融機構的各種存款，但不包括企業的外埠存款、銀行本票存款和銀行匯票存款等。“其他貨幣資金”科目用以核算企業的外埠存款、銀行匯票存款、銀行本票存款和在途貨幣資金等。
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.
為了總括反映企業貨幣資金的基本情況，資產負債表上一般只列示“貨幣資金”項目，不再按貨幣資金的各組成項目單獨列示。
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、貨幣資金內部控制制度
內部控制制度是企業重要的內部管理制度，指處理各種業務活動時，依照分工負責的原則在有關人員之間建立的相互內部控制制度，是企業最重要的內部控制制度，它要求貨幣資金收支與記錄的崗位分離、收支憑證經過有效復核或核準、收支及時入賬且收支分開處理、建立嚴密的清查和核對制度、做到賬實相符、制定嚴格的現金管理及檢查制度等。
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.
企業建立的貨幣資金內部控制制度的具體內容因企業的規模大小和貨幣資金收支多少而有所不同，但一般應包括以下五項主要內容：
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) 貨幣資金收支業務的全過程分工完成、各負其責。
1) currency payment business division of the whole process of completion, individual.
2) 貨幣資金收支業務的會計處理程序制度化。
2) currency payment business accounting process institutionalization.
3 )貨幣資金收支業務與會計記賬分開處理。
3) currency payment business is separated from accounting processing.
4) 貨幣資金收入與貨幣資金支出分開處理。
4) monetary fund income and expenditure of monetary fund handled separately.
5 )內部稽核人員對貨幣資金實施制度化的檢查。
5) internal auditors check of monetary funds to implement institutionalization.
濟南代理記賬公司：http://www.chnew.cn
