编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES157页第PAGE\*MERGEFORMAT157页共NUMPAGES\*MERGEFORMAT157页出纳实务操作TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc351033834"出纳实务操作PAGEREF_Toc351033834\h1HYPERLINK\l"_Toc351033835"第一章出纳的工作内容与程序PAGEREF_Toc351033835\h2HYPERLINK\l"_Toc351033836"认识出纳PAGEREF_Toc351033836\h2HYPERLINK\l"_Toc351033837"出纳的次要工作内容PAGEREF_Toc351033837\h3HYPERLINK\l"_Toc351033838"出纳的基本工作程序PAGEREF_Toc351033838\h5HYPERLINK\l"_Toc351033839"第二章出纳的账务处理PAGEREF_Toc351033839\h9HYPERLINK\l"_Toc351033840"如何核算“现金”业务PAGEREF_Toc351033840\h9HYPERLINK\l"_Toc351033841"如何核算“银行存款”业务PAGEREF_Toc351033841\h15HYPERLINK\l"_Toc351033842"如何核算“其他货币资金”PAGEREF_Toc351033842\h16HYPERLINK\l"_Toc351033843"如何填制和审核原始凭证PAGEREF_Toc351033843\h21HYPERLINK\l"_Toc351033844"如何填制和审核记账凭证PAGEREF_Toc351033844\h29HYPERLINK\l"_Toc351033845"如何设置与登记出纳账簿PAGEREF_Toc351033845\h41HYPERLINK\l"_Toc351033846"如何对账与结账PAGEREF_Toc351033846\h57HYPERLINK\l"_Toc351033847"如何更正错账PAGEREF_Toc351033847\h62HYPERLINK\l"_Toc351033848"如何编制出纳报告PAGEREF_Toc351033848\h64HYPERLINK\l"_Toc351033849"如何办理工作交接PAGEREF_Toc351033849\h65HYPERLINK\l"_Toc351033850"第三章如何办理现金业务PAGEREF_Toc351033850\h67HYPERLINK\l"_Toc351033851"如何规范使用现金PAGEREF_Toc351033851\h67HYPERLINK\l"_Toc351033852"如何收取与收入现金PAGEREF_Toc351033852\h68HYPERLINK\l"_Toc351033853"如何开具发票和收据PAGEREF_Toc351033853\h71HYPERLINK\l"_Toc351033854"如何办理借款与报销手续PAGEREF_Toc351033854\h73HYPERLINK\l"_Toc351033855"如何提取与送存现金PAGEREF_Toc351033855\h75HYPERLINK\l"_Toc351033856"如何清查现金PAGEREF_Toc351033856\h77HYPERLINK\l"_Toc351033857"第四章如何办理银行结算PAGEREF_Toc351033857\h78HYPERLINK\l"_Toc351033858"如何开设银行账户PAGEREF_Toc351033858\h78HYPERLINK\l"_Toc351033859"如何使用银行账户PAGEREF_Toc351033859\h81HYPERLINK\l"_Toc351033860"如何办理支票结算PAGEREF_Toc351033860\h83HYPERLINK\l"_Toc351033861"如何办理银行本票结算PAGEREF_Toc351033861\