你可能在商業和會計界聽到過這個術語，你不知道它是什麼意思。
零用現金指的是業務中手握的少量現金。
- 為顧客或病人做出改變
- 支付需要現金的小型採購，例如辦公室午餐或咖啡供應的食物，或停車費。大多數零售企業都有現金抽屜，就像醫療保健一樣。
零用金在預付款系統中起作用，在該系統中有一筆初始金額存入一個帳戶，這是為了特定目的（在這種情況下，零用現金）。當帳戶低於一定的指定數量時，系統被補充。
在經常需要零用現金的企業中，通常是在前店設立一個零用現金抽屜或盒子，或者是在一個使用現金收銀機的零售場所。（是的，有些地方仍然使用收銀機。）
由於現金經濟規模越來越小，人們越來越多地使用借記卡和信用卡進行小額購買，使用小額現金系統（使用“現金抽屜”）已經减少。但對於任何一個企業來說，確保所有的小採購都是可以的，這樣你就可以扣除它們作為商業費用。
零用金制度如何運作
為了建立一個有針對性的小額現金系統，最初的金額來自商業支票帳戶。
每次使用零用金購買都必須以與其他業務收入和支出相同的作法記錄。使用零用現金日誌或零用現金單將有助於扣除這些費用，以便用於抵消營業稅的收入。
設立零用金帳戶
首先要决定你每天需要多少錢，既要給顧客找零，又要付小額現金。
在你的現金抽屜裏放上你所需要的現金，但不要放太多，這樣對雇員或強盜來說就不會產生誘惑。為了確定零用現金的最大金額，保持一段時間內的支出記錄，例如使用每週的平均金額。為了稅收目的，你也需要這些記錄。
跟踪交易
剛開始的時候，每天開始時，記住小錢箱或抽屜裏有多少錢。當你每次付款時，你都需要零用現金單或交易清單。對於每一筆交易，記錄日期、金額以及它的用途。
盡可能具體，所以毫無疑問，交易是與業務有關的。你不需要每天跟踪變化。但在每一天結束時，記錄下零用現金抽屜中的金額。差額應當與顧客支付的現金和出票人支付的零用現金總額相符。
當零用金抽屜低於您確定的預設金額時，將支票寫到“零用金”並將該支票兌現，將其添加到抽屜中。
零用錢和稅金
零用金系統最重要的部分是每筆交易的文件。記錄交易是企業為了稅收目的而記錄商業費用的作法。通過跟踪所有零用現金交易——不管多麼零用——你有記錄來支持那些小企業開支的扣除。記錄的費用越多，扣除額越高，你的營業稅帳單越低。
Why is petty cash important for small businesses?
- Management of petty cash accounts
You may have heard the term in business and accounting, and you don't know what it means.
l Petty cash refers to a small amount of cash held in business.
l Make changes for customers or patients
Pay for small purchases that require cash, such as food for office lunch or coffee, or parking fees. Most retailers have cash drawers, just like health care.
The petty cash plays a role in the prepayment system, in which an initial amount is deposited into an account for a specific purpose (in this case, petty cash). When the account is less than a specified number, the system is replenished.
In enterprises that often need petty cash, they usually set up a petty cash drawer or box in the front store or a retail place using cash register. (Yes, cash registers are still used in some places.)
As the cash economy is becoming smaller and smaller, people are increasingly using debit and credit cards for small purchases, and the use of small cash systems (using cash drawers) has decreased. But for any business, make sure that all small purchases are available so that you can deduct them as business expenses.
How does the petty cash system work
In order to establish a targeted small cash system, the initial amount comes from a commercial checking account.
Every purchase of petty cash must be recorded in the same manner as other business income and expenditure. The use of petty cash logs or petty cash receipts will help to deduct these expenses for the purpose of offsetting business tax revenue.
Establishment of petty cash account
First, you need to decide how much money you need every day. You have to give the customer change and pay a small amount of cash.
Put all the cash you need in your cash drawer, but don't put too much, so it won't tempt employees or robbers. To determine the maximum amount of petty cash, keep a record of expenditure for a period of time, such as using the average amount per week. You also need these records for tax purposes.
Tracking transactions
At the beginning, at the beginning of each day, remember how much money you have in your pocket box or drawer. Every time you pay, you need petty cash receipts or transaction lists. For each transaction, record the date, amount and purpose.
As specific as possible, there is no doubt that transactions are business-related. You don't need to track changes every day. But at the end of each day, record the amount in the petty cash drawer. The difference shall be consistent with the cash paid by the customer and the total petty cash paid by the drawer.
When the petty cash drawer is less than the preset amount you determine, write the check to "petty cash" and cash the check and add it to the drawer.
Allowances and taxes
The most important part of the petty cash system is the documentation of each transaction. Recording transactions is an enterprise's practice of recording business expenses for tax purposes. By tracking all petty cash transactions, no matter how petty, you have records to support the deductions for small business expenses. The more fees you record, the higher the deduction, the lower your business tax bill.
沒有留言:
張貼留言