“白条顶库”是不符合现金管理规定的,为什么多少年来一直解决不了呢?原因有两个:第一,财会人员手懒,短期借款,用白条顶几天库存,免得记暂付款帐;第二,借款人报帐后愿意抽回自己原来的借条,否则总是不放心。按照会计制度,暂付款应该及时入帐,否则就不能从帐面上反映真实库存,也不符合银行现金管理的规定,如果将借条作为原始凭证下帐,抽条问题又不好解决。要想做到双方满意,不妨将借款单格式改为正、副联,报销时借款人抽回正联,副联作为原始凭证注销保存,这样“白条顶库”问题就 There are two reasons: First, the accountant’s hand lazy, short-term loans, with a few days of white top stocks, so as not to note temporary payments account; Second, the borrower is willing to withdraw his original IOU after checking out, otherwise he will not be assured. In accordance with the accounting system, temporary payments should be credited in a timely manner, otherwise you can not reflect the true inventory from the books, nor does it comply with the provisions of the bank’s cash management, if the IOUs as the original voucher, the pumping problem is not good to solve. In order to achieve the satisfaction of both parties, it may wish to change the form of the loan monies to positive and vice versa. When the claims are reimbursed, the borrower withdraws the positive couplets and the vice-couplets cancel the original vouchers, so that the issue of “white top vaults”