收现填制什么凭证

中文

在财务会计中，收现是指企业收到现金或现金等价物的过程。当企业收到现金时，为了确保财务记录的准确性和合规性，需要填制相应的凭证。收现时填制的凭证通常是“现金收款凭证”或“银行存款收款凭证”。

“现金收款凭证”是企业在收到现金时填制的凭证，用于记录现金收入的来源、金额和日期等信息。这种凭证一般由出纳员或收款员填写，并需要经过会计人员的审核和签字。通过填制现金收款凭证，企业可以清晰地追踪到每一笔现金收入的来源和去向，确保资金的正确性和安全性。

“银行存款收款凭证”则是企业在收到银行存款时填制的凭证，用于记录银行存款的增加和来源等信息。这种凭证的填制过程与现金收款凭证类似，也需要经过出纳员、收款员和会计人员的审核和签字。通过填制银行存款收款凭证，企业可以确保银行存款的准确性和合规性，并及时更新银行账户的余额。

除了上述两种凭证外，企业在收现时还可能填制其他相关凭证，如发票、收据等。这些凭证在企业的财务管理中扮演着重要的角色，有助于确保财务记录的准确性和合规性，为企业的稳健发展提供有力保障。

英文

In financial accounting, cash receipt refers to the process of a business receiving cash or cash equivalents. When a business receives cash, it is necessary to prepare corresponding vouchers to ensure the accuracy and compliance of financial records. The vouchers prepared during cash receipt are typically "Cash Receipt Voucher" or "Bank Deposit Receipt Voucher".

The "Cash Receipt Voucher" is a voucher prepared by a business when it receives cash, used to record information such as the source, amount, and date of cash income. This voucher is generally filled out by the cashier or receipt clerk and requires review and signature by the accountant. By preparing a cash receipt voucher, a business can clearly track the source and destination of each cash income, ensuring the correctness and security of funds.

The "Bank Deposit Receipt Voucher" is a voucher prepared by a business when it receives a bank deposit, used to record information such as the increase in bank deposits and their sources. The preparation process of this voucher is similar to that of the cash receipt voucher, and it also requires review and signature by the cashier, receipt clerk, and accountant. By preparing a bank deposit receipt voucher, a business can ensure the accuracy and compliance of bank deposits and update the balance of bank accounts in a timely manner.

In addition to the above two vouchers, businesses may also prepare other related vouchers such as invoices, receipts, etc., during cash receipt. These vouchers play an important role in the financial management of a business, helping to ensure the accuracy and compliance of financial records and providing strong support for the stable development of the business.