摘要
现金作为一种流动性最强的货币性资产,在保管和使用中容易出现错误和弊端,加强对其会计核算与审查具有现实的重要意义。
As a kind of monetary assets with the strongest circulation,faults and disadvantages of cash always occur during the keeping and using of it.Thus,the strengthening of accounting and checkup of it is of great important realistic significance.
