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1、ACCA F3知识点Petty Cash Imprest System创立财经培训新标准 ACCA F3知识点：Petty Cash Imprest System 来源：浦江,财经 今天给大家讲的是Petty Cash Imprest System, 定额备用金制度。这是ACCA F3中一个非常重要的知识点。 All transactions involving small amounts of petty cash are recorded in the petty cash book. The petty cash system is usually designed to deal wi
2、th sundry small payments in cash made by a business. The cash receipts will be recorded together with the payments which will be analyzed in the same way as a cash book. Most businesses keep petty cash on the premises, which is topped up from the main bank account. Under the imprest system, the pett
3、y cash is kept at an agreed sum, so that each topping up is equal to the amount paid out in the period. Under what is called the imprest system, the amount of money is petty cash is kept at an agreed sum or “float”. This is called the imprest amount. Expense items are recorded on vouchers as they oc
4、cur. The total float is replenished regularly by means of a cash payment from the bank account into petty cash. The amount of the “top-up” into petty cash will be the total of the voucher payments since the previous top-up. Top-up 意思是“充值”。 Float = cash in the petty cash box +sum total of expense voucher since last reimbursement 大家在考试中一定要注意imprest system，虽然这个知识点比较小，但却是非常重要的，大家只要把这些知识点吃透了，基本上就可以了，那么今天就给大家说到这。 此文为浦江,财经原创，如需转载请注明出处！ 浦江财经创立财经培训新标准
