目前各企业对“备用金”科目的帐务处理,有个具体问题,难于解决清楚,就是借款人填写的借条,当时装订入记帐凭证档案中,以后报销还款结清时,不能取出退还给借款人,只给回单,由借款人保存;如果借款人不慎将回单遗失,又巧遇出纳员帐务疏忽大意或其他原因,本身差款后错误地将报销单据用现金支付,致使报销还款未冲减“备用金”的借款数。这时扯皮之事就来了,借款人说:我已报销还款清楚。只是回单不慎遗失了。而出纳员却说:你亲笔写的借条还在这里,怎么说你的手续结清了呢?任何第三者很难判断这个问題,据我所知有些吃过这种亏的人,在报销还款时,无论如 At present, all enterprises have specific problems with the accounts processing of Reserve Fund accounts. It is difficult to solve the problem clearly. They are the IOUs filled in by the borrower. When they are bound into the account voucher file, they can not withdraw the refund after the reimbursement is settled To the borrower, only to the receipt, the borrower to save; if the borrower inadvertently lost the receipt, but also coincidentally led to the negligence of the accounts of the accounts or other reasons, after their own erroneous payment of reimbursement documents in cash, resulting in Reimbursement repayments did not offset the “standby” borrowings. At this time buckle thing came, the borrower said: I have reimbursed repayment clearly. Just lost the slip The cashier said: you write the IOU is still here, how to say that your formalities cleared? Any third party is difficult to judge this problem, as far as I know some people who have eaten this loss, the reimbursement also When the money, no matter what