Controling Petty Cash 小额财务管理

    Key Sentences(重点句子)
    860．I wonder whether you are getting bored dealing¹ 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 expenditure² must be proved by a pretty cash voucher³.
    因此每一笔开销都应该有一张零用现金发票。
    863．Otherwise the auditors⁴ 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 recording⁵ 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 vouchers⁶ should be numbered consecutively⁷ 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 Chambers⁸ 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 allocated⁹ 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 refunded¹⁰, 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 debit¹¹ column;  secondly¹², you credit petty cash amount; thirdly, at the end of the period, debit ledger¹³ 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 debited¹⁴.
    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 qualified¹⁵ treasurer¹⁶ 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!

1 dealing   

n.经商方法，待人态度

参考例句：

• This store has an excellent reputation for fair dealing.该商店因买卖公道而享有极高的声誉。
• His fair dealing earned our confidence.他的诚实的行为获得我们的信任。

2 expenditure   

n.(时间、劳力、金钱等)支出；使用，消耗

参考例句：

• The entry of all expenditure is necessary.有必要把一切开支入账。
• The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

3 voucher   

n.收据；传票；凭单，凭证

参考例句：

• The government should run a voucher system.政府应该施行凭证制度。
• 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。

4 auditors   

n.审计员，稽核员( auditor的名词复数 )；（大学课程的）旁听生

参考例句：

• The company has been in litigation with its previous auditors for a full year. 那家公司与前任审计员已打了整整一年的官司。
• a meeting to discuss the annual accounts and the auditors' report thereon 讨论年度报表及其审计报告的会议

5 recording   

n.录音，记录

参考例句：

• How long will the recording of the song take?录下这首歌得花多少时间？
• I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。

6 vouchers   

n.凭证( voucher的名词复数 )；证人；证件；收据

参考例句：

• These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
• This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。 来自英语晨读30分（高二）

7 consecutively   

adv.连续地

参考例句：

• He was actually too depleted to think consecutively about anything. 他已经打不起一点精神，根本谈不上好好思考一下。 来自辞典例句
• In any game, the right to serve shall pass consecutively. 在一局中，不错的发球挨次应该是。 来自互联网

8 chambers   

n.房间( chamber的名词复数 )；（议会的）议院；卧室；会议厅

参考例句：

• The body will be removed into one of the cold storage chambers. 尸体将被移到一个冷冻间里。 来自《简明英汉词典》
• Mr Chambers's readable book concentrates on the middle passage: the time Ransome spent in Russia. Chambers先生的这本值得一看的书重点在中间：Ransome在俄国的那几年。 来自互联网

9 allocated   

adj. 分配的 动词allocate的过去式和过去分词

参考例句：

• The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。
• More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。

10 refunded   

v.归还，退还( refund的过去式和过去分词 )

参考例句：

• Postage costs will be refunded (to you). 邮费将退还（给你）。 来自辞典例句
• Yes, it will be refunded to you at the expiration of the lease. 是的，租约期满时，押金退回。 来自无师自通 校园英语会话

11 debit   

n.借方，借项，记人借方的款项

参考例句：

• To whom shall I debit this sum?此款应记入谁的账户的借方？
• We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。

12 secondly   

adv.第二，其次

参考例句：

• Secondly,use your own head and present your point of view.第二，动脑筋提出自己的见解。
• Secondly it is necessary to define the applied load.其次，需要确定所作用的载荷。

13 ledger   

n.总帐，分类帐；帐簿

参考例句：

• The young man bowed his head and bent over his ledger again.那个年轻人点头应诺，然后又埋头写起分类帐。
• She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的，家庭分类账记得清楚详细。

14 debited   

v.记入（账户）的借方( debit的过去式和过去分词 )

参考例句：

• Your current account is automatically debited with the amount of your purchase. 你购物的金额会自动记入账戶借方。 来自《简明英汉词典》
• The money will be debited from your account. 钱会记入你账戶的借方。 来自《简明英汉词典》

15 qualified   

adj.合格的，有资格的，胜任的，有限制的

参考例句：

• He is qualified as a complete man of letters.他有资格当真正的文学家。
• We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。

16 treasurer   

n.司库，财务主管

参考例句：

• Mr. Smith was succeeded by Mrs.Jones as treasurer.琼斯夫人继史密斯先生任会计。
• The treasurer was arrested for trying to manipulate the company's financial records.财务主管由于试图窜改公司财政帐目而被拘留。