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现金是企业的生命线,但多数企业却将现金管理的重点放在最低现金持有量的控制上,忽视了对现金浮差的管理。现金浮差是指由于银行或者邮政系统的处理程序所导致的企业账面现金同银行账面现金之间的差额。在某一时点,若企业现金账面价值小于银行现金账面价值则产生正现金浮差,反之则产生负现金浮差。如何将企业现金的浮差管理同常规管理结合起来,在加强现金管理的同时尽可能地节约人工成本呢?笔者
Cash is the lifeblood of the business, but most companies focus their cash management on the control of the minimum cash holdings, ignoring the management of the cash spreads. The cash float refers to the difference between the carrying amount of an enterprise’s cash and the carrying amount of a bank’s bank cash due to the handling procedures of a bank or postal system. At a certain point, if the book value of the company’s cash is less than the book value of the bank’s cash, a positive cash float will be generated, otherwise, a negative cash float will be generated. How to combine the management of floating cash in the enterprise with the conventional management to save labor costs as much as possible while strengthening cash management?