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A：我想了解一些有关现金控制的事。曾女士，请你告诉我好吗？
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B: Yes, of course. In accounting, cash means all items that are acceptable for deposit in a bank.
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B：当然可以。在会计学上，现金指的是存款时可被银行所接受的所有项目。
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A: What are they?
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A：它们是什么？
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B: Such as paper money, coins, checks, money orders, bank deposits and so on. But IOUs, postdated checks and uncollected customer’s checks returned by the bank are not considered cash.
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B：比如纸币、硬币、支票、汇票和银行存款等。但借据、远期支票及银行退回的未能收讫的顾客支票不能当作现金。
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A: What should we do when dealing with cash?
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A：我们在处理现金时应当怎么做？
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B: In my opinion, we should control the handling and recording of cash. Cash should be handled separately from the recording of cash transactions so that errors can be readily disclosed and the possibility of irregularities is reduced.
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B：依我看来，我们应当控制现金的处理和记录。现金管理应与现金业务的记录分开，这样差错就能马上查出来，也减少了不法行为的可能性。
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A: How does it work, Ms. Zeng?
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A：这是怎么做的，曾女士？
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B: That means all cash receipts are deposited intact in the bank, and all major payments are made by check and an imprest fund is used for petty cash disbursements.
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B：这就是说，所有的现金收入要如数存入银行，一切的主要支出都使用支票，并设立准备金来用于零星的现金支付。
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A: I see. So we can have a double record of cash transactions.
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A：我懂了。这样一来，我们就可以对现金业务有双重记录了。
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B: Right. One record is made by the company’s recordkeeping procedures, and another is furnished by the bank.
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B：对。一份记录是由公司的簿记程序产生，另一份记录由银行提供。
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A: I understand. Thank you very much, Ms. Zeng.
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A：我明白了。非常感谢，曾女士。
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B: It’s a pleasure.
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B：不必客气。
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