笔者经常到一些单位搞财务检查,发现很多单位库存现金的帐面余额大,而实存现金很少,因其中大部分是一把借条。最近调查了一个年收入只有20多万元的小企业。库存现金帐面余额高达1.3万元,其中有借条52张,共12,140元,可见借条抵库情况之严重。为什么多数单位不按规定办事呢?主要原因确三:一是很大一部分单位的会计不按《会计人员工作规则》办事,《会计人员工作规则》虽然公布五年了,但学习者不多,认真学习者更少。二是一部分会计图省书,不愿意照规矩做,习惯于借条抵 I often went to some units to conduct financial inspections and found that many units had large cash balances in cash and that there were few cash deposits because most of them were IOUs. Recently surveyed a small enterprise with an annual income of only about 200,000 yuan. Inventory cash balance of up to 13,000 yuan, of which 52 were borrowed, a total of 12,140 yuan, we can see a serious bargaining arrived in the library. Why most units do not follow the rules? The main reason is indeed three: First, a large part of the unit’s accounting does not work in accordance with the “accounting staff rules”, “accounting staff rules” although announced five years, but not many learners, Less serious learners. Second, part of the accounting map provincial book, do not want to do as the rules, used to borrow terms