petty cash

简明释义

零星收支，零用现金

英英释义

例句

1.Make sure to record every transaction made from the petty cash fund.

确保记录从零用现金基金中进行的每一笔交易。

2.We need to replenish the petty cash after buying supplies for the meeting.

我们需要在购买会议用品后补充零用现金。

3.The petty cash is used for small purchases like snacks and drinks for the team.

这笔零用现金用于购买小东西，比如团队的零食和饮料。

4.At the end of the month, we will audit the petty cash to ensure everything is accounted for.

在月底，我们将审计零用现金以确保所有账目都已核对。

5.The office manager keeps a small amount of petty cash for minor expenses.

办公室经理保留了一小笔零用现金用于小额开支。

作文

In the world of finance and business, maintaining a clear understanding of various terms is essential for smooth operations. One such term that often comes up in discussions about cash management is petty cash. This refers to a small amount of cash that is kept on hand for minor expenses that may arise during the course of daily business activities. The purpose of petty cash is to facilitate quick payments without the need for formal purchase orders or checks, which can be time-consuming to process.For instance, imagine a small office that requires supplies like pens, paper clips, or even snacks for a meeting. Instead of going through the lengthy process of issuing a check for these small purchases, the office manager can simply use the petty cash fund to pay for these items immediately. This not only saves time but also helps maintain productivity, as employees do not have to wait for reimbursement or approval for minor expenditures.However, managing petty cash requires careful tracking to ensure that the funds are used appropriately and are accounted for correctly. Typically, a designated employee, often referred to as the petty cash custodian, is responsible for overseeing the petty cash fund. This person keeps track of all transactions, including receipts and disbursements, to ensure that the total amount of cash on hand matches the recorded expenses.One common method for managing petty cash is the imprest system. In this system, a fixed amount of cash is set aside for petty cash, and when it runs low, it is replenished back to the original amount. For example, if the initial amount of petty cash is $100 and $50 has been spent on various small purchases, the custodian would submit a request for reimbursement of $50 to bring the total back to $100. This system simplifies record-keeping and ensures that the fund remains balanced.Despite its benefits, there are potential risks associated with petty cash. Without proper oversight, there is a chance of misuse or theft. Employees might take advantage of the system by not reporting their expenditures accurately or even pocketing some of the cash. Therefore, it is crucial for businesses to establish clear policies regarding the use of petty cash and to conduct regular audits to verify that the funds are being managed properly.Moreover, technology has also played a role in how petty cash is managed today. Many companies are now adopting digital solutions to track petty cash transactions. Mobile apps and software can help automate the process of recording expenses, making it easier for custodians to keep accurate records and for managers to review them. This shift towards digital management not only enhances efficiency but also reduces the chances of errors or fraudulent activities.In conclusion, petty cash plays a significant role in the financial management of businesses, particularly in handling minor expenses quickly and efficiently. However, it is essential for companies to implement strict controls and monitoring systems to safeguard against potential misuse. By doing so, they can enjoy the benefits of petty cash while minimizing the risks associated with its management. Understanding the concept of petty cash and its implications is vital for anyone involved in business finance, as it contributes to the overall effectiveness of cash flow management.

在财务和商业的世界中，保持对各种术语的清晰理解对于顺利运营至关重要。其中一个在现金管理讨论中经常出现的术语是零用现金。这指的是一小笔现金，通常用于日常业务活动中可能出现的小额支出。零用现金的目的是为了方便快捷地支付，而不需要正式的采购订单或支票，这样的流程可能耗时较长。例如，想象一下一个小办公室，需要购买如钢笔、回形针或会议用的小吃等用品。办公室经理可以简单地使用零用现金基金来立即支付这些项目，而不是通过漫长的开支票过程。这不仅节省了时间，还帮助维持生产力，因为员工无需等待报销或小额支出的批准。然而，管理零用现金需要仔细跟踪，以确保资金的适当使用并正确记录。通常由一名指定员工负责监督零用现金基金，这个人被称为零用现金保管员。该员工跟踪所有交易，包括收据和支出，以确保手中的现金总额与记录的费用相符。管理零用现金的一种常见方法是预付系统。在该系统中，固定金额的现金被留作零用现金，当其低于一定水平时，会补充回原始金额。例如，如果零用现金的初始金额为100美元，而已花费50美元用于各种小额采购，则保管员将提交请求以补偿50美元，使总额恢复到100美元。该系统简化了记录工作，并确保基金保持平衡。尽管有其好处，但与零用现金相关的潜在风险也存在。如果没有适当的监督，滥用或盗窃的风险就会增加。员工可能会利用这个系统，不准确地报告他们的支出，甚至私吞一些现金。因此，企业必须建立明确的政策来规范零用现金的使用，并定期进行审计，以核实资金是否得到妥善管理。此外，科技也在今天如何管理零用现金方面发挥了作用。许多公司现在正在采用数字解决方案来跟踪零用现金交易。移动应用程序和软件可以帮助自动记录费用，使保管员更容易保持准确记录，管理者也能更方便地进行审核。这种向数字管理的转变不仅提高了效率，还减少了错误或欺诈活动的可能性。总之，零用现金在企业的财务管理中扮演着重要角色，特别是在快速有效地处理小额支出方面。然而，企业必须实施严格的控制和监测系统，以保护免受潜在滥用的风险。通过这样做，他们可以享受零用现金的好处，同时最小化管理相关的风险。理解零用现金的概念及其影响对于任何参与商业财务的人来说都是至关重要的，因为它有助于整体现金流管理的有效性。