Does the Agricultural Bank have liquidity?

Working capital includes imprest and non-imprest. The former is the fixed working capital allocated by the enterprise to its reimbursement unit or special person to buy goods, spend sporadic expenses and find petty cash for business. Receiving units or individuals should regularly or nearly run out, with the original documents to the enterprise accounting department centralized reimbursement, make up the quota. The latter is neither fixed payment nor regular reimbursement. General recipients will submit the original vouchers to the accounting department of the enterprise for reimbursement after completing the task.

The review of petty cash is mainly to check the records of cash book or petty cash receipt and payment journal with relevant accounting vouchers, and to examine whether the economic business reflected by various original vouchers is true, accurate, legal and compliant. The audit of non-reserve funds is basically the same as that of reserve funds, but the focus should be on whether its use is reasonable. For the business working capital received by the reimbursement unit, it is also necessary to examine whether there is a reconciliation system between the enterprise and the reimbursement unit, whether the accounts between the superior and the subordinate are consistent, and whether the purchasing business personnel and payers of the reimbursement unit have implemented the money and material management system in accordance with the regulations.