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外文翻译原文Corporate internal control of monetary fundsMaterial Source: Corporate cash management：strategy and practiceAuthor: Philippa Foster BackA monetary goal of capital controls(A) To ensure the authenticity of the currency fund balanceDespite the monetary funds in the balance sheet total assets in the proportion of small, but the assets of the business activities of enterprises played a crucial role. Any person operating a part of the lack of monetary funds, if the participation of the business activities would be difficult to normally. As the monetary assets in the accounting records and business processes that occur at greater risk of errors and fraud, and are reflected in the financial statements of the cash balance will greatly affect management's decision-making, therefore, ensure that is reflected in the balance sheet of the monetary the real balance of funds, as well as in line with the actual number of currency funds is the primary objective of the internal control system, through the establishment of a strict monetary fund operational internal control system, from the personnel functions of the organization, authorization control procedures up to ensure that all monetary income and expenditure of funds to be true record and reflect, as well as shown on the balance sheet of the monetary fund balance is derived from these real records.(B) to ensure the proper use of monetary fundsMoney funds are the most widely used corporate liquidity, corporate links between operators should be used, directly or indirectly, monetary funds, the enterprise's also a great amount of working capital. In order to ensure the currency business links in the resources required, must be a sum of money for each capital expenditure, combined with other operations in a strict examination and approval. Monetary funds business, internal control system is to enable the standardization and institutionalization of examination and approval procedures, reduce unnecessary spending, and revealed with the monetary funds of other business-related internal control system weaknesses to prevent encroachment and misappropriation of fundsin an enterprise's monetary place.(C) to ensure the currency of funding availableThe frequency of monetary capital expenditures require enterprises to the stock of a certain amount of monetary funds. Business management authorities must understand that not all money funds can be used to purchase goods or pay for daily operating costs incurred. To maintain a certain percentage of the monetary funds to meet emergencies or certain specific uses, for example, bonds, trust deed, loan agreement or payment of dividends, wages fund. For example, the purchase agreement stipulates that companies must demand deposits in the bank to retain a certain amount of households, then this balance can not be freely used and listed as cash in cash in the balance sheet under the item, only as a sum of current assets to listed. This is easy to manage the authorities will need to schedule according to operating funds, while the needs of the financial statements are correctly listed on the balance sheet to determine the total amount of monetary funds can be immediately used for any other purpose.(D) To ensure the effectiveness of monetary fundsThe use of a variety of financing, investment means a reasonable and efficient scheduling and use of monetary funds, and prevent or reduce the monetary funds of idle and waste, to maximize the economic benefits of monetary funds. Money-for-money nature of the control method is to formulate monetary and financial income and expenditure, the long-term plans. As predicted in a reasonable period of monetary capital stock of certain circumstances, some delay in the implementation of monetary funds to pay for the procurement policies and speed up the marketing policies of withdrawing currency from circulation through the return on investment, such as the transfer of bonds, stocks or bills discounting and so on, to solve the currency expenditure gap . To achieve these objectives, making financing and investment decisions, it is necessary to conduct a comprehensive analysis of various programs, and options for a feasibility study. Money-for-money of control involving the entire business activities of enterprises, enterprises have the actual situations vary widely, effectiveness of control methods should be closely linked with the actual operation.(A) is incompatible with segregation of duties controlsSeparation of duties between incompatible control means for the relevant duties, must share the responsibility, can not be arranged that a person can serve. This control system allows operation in dealing with the economy, the relevantpersonnel to offset each other, mutual supervision, so that separation of duties, internal containment. Specifically include: (1) cash, bank deposits, collection and payment operations authorized by phase separation with the handling. (2) cash, bank deposits, collection and payment operations managers and review of phase separation. (3) cash, bank deposits, collection and payment operations managers and accounting separation. (4) cash, bank deposits, bank deposits, bills for the custody and accounting personnel separated. (5) cash, bank deposits, bills for the custody and custody seal separation. (6) cash, bank deposits, journal and general ledger accounting phase separation. (7) cash, bank deposits, separation of accounting and auditing. (8) cash, bank deposits, bank deposits, income proof of payment for the custody and separation of accounting journals.(B) authorize the control ofAuthorization control means unit staff at all levels must be authorized and approved, can the relevant economic operations for processing. This control method so that each process, part of a clear responsibility and authority, so that when certain events occur under control. Authorization control requirements call for managers at all levels of the terms of reference and business process rights, but also requires a clear commitment by all levels of management responsibility, to make them responsible for acts of their business processes. Such as the creation of cash, bank deposits, the internal control system, we must first establish the authorization and approval system, that is cash, bank deposits, collection and payment services, it requires by the unit principal executive officer or financial officer for approval to authorize specific personnel to operate, approval generally means that the signature stamp. This process ensures that cash, bank deposits in the balance of payments under the authority of business.(C) security, integrity controlIts scope to include a variety of income and expenditure operations, specifically, corporate income and expenditure of funds occurred in the money business, whether it had been credited to the appropriate accounts according to regulations. (1) Inventory control of cash limits. Cash shall not exceed the limit, more than deposited with the bank. (2) invoices, receipts control. The use of invoices, receipts numbered continuity, checking the monetary funds received whether they are consistent with the invoice receipt to ensure that all the monetary funds received are recorded. On the invoices, receipts must strengthen their production and income, hair, deposit management, and must be even numbers,establish accounts accounting. (3) business volume control. According to the amount of business the past, the size of a business, to review the integrity of the monetary funds. (4) the current account reconciliation control. Through regular contacts with the other units of checking account balances, evaluation of the timeliness of monetary funds accounted for paying overdue bills, but also due to whether it is true. With particular attention to dealing with bad loans have been made whether the accounts receivable to recover money is not accounted for.译文企业货币资金的内部控制资料来源：Corporate cash management：strategy and practice作者：Philippa Foster Back第一，货币资本控制措施（A）确保货币资金的真正平衡尽管货币资金在资产负债表占总资产的比例较小，但在企业的经营活动起了至关重要的作用。
Chapter 8 內部控制與現金(Internal Control and Cash)*本章目標1、內部控制(原則、限制)2、現金控制(現金收入控制及現金支出控制)3、使用銀行(銀行存款、開立支票及編製銀行調節表)4、現金之報導一、內部控制（Internal Control）=>包括企業內部所採用的組織規劃以及所有相關方法和措施以：1、保護公司資產（Safeguard its assets）免於員工偷竊、盜用及未經核准的使用。
2、經由減少會計程序中錯誤（errors，非蓄意的過錯）及舞弊（irregularities；蓄意的錯誤及不當表達）之風險，提高其會計記錄的正確性及可靠性。
(一)內部控制的原則（Principles of Internal Control）1、責任之確立（Establishment of Responsibility）=>將責任分派予特定個人，某項既定工作僅由一人負責時，內部控制才能達到效果。
=>確立責任包括交易的授權及核准。
2、職能分工（Segregation of Duties）=>相關活動的責任應分派給不同的個人例：在進貨及銷貨時，有相關的活動應分派給不同人擔任，Ex相關的採購活動包括訂貨、驗貨及付款，應由不同人來擔任。
=>資產的記錄與保管職責應劃分：職能分工的理論基礎乃是一個員工的工作，在工作不重複的情況下，應可供作評估另一個員工工作的可信賴的基礎。
3、程序書面化（Documentation Procedures）=>憑証：外來憑証：發票、收據、進貨單內部憑証：物料提單、驗收單對外憑証：銷貨單=>在可行的情況下，憑證應預先迅速送至會計部門，以確保即時記錄交易或事件。
4、實體、機械及電子控制（Physical, Mechancial and Electronic Controls）5、獨立的內部驗証（Independent Internal Verification）(1)該項驗証應定期或以突擊方式進行。
