有的单位的会计人员图省事,收、付款项先由出纳人员办理,原始凭证积存多了才填制收、付款记帐凭证,登记帐薄。这种做法的弊端是:根据原始凭证办理款项收、付,不做记帐凭证,不经复核,错收错付款项难以查对;不及时记帐,不能随时掌握银行存款余额,不能及时核对库存现金数 Some units of accounting personnel save trouble, income, payment by the cashier for the first time, the original voucher accumulated more income, payment vouchers, register the books. The drawbacks of this approach are: According to the original voucher for payment received, paid, not vouchers, without verification, the wrong payment is difficult to check the wrong; not timely accounting, can not grasp the balance of bank deposits at any time, can not be checked in time Cash in stock