檢視备用金的原始碼

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[[File:Src=http inews.gtimg.com newsapp match 0 11359995178 0.jpg&refer=http inews.gtimg.jpg|缩略图|居中|[https://gimg2.baidu.com/image_search/src=http%3A%2F%2Finews.gtimg.com%2Fnewsapp_match%2F0%2F11359995178%2F0.jpg&refer=http%3A%2F%2Finews.gtimg.com&app=2002&size=f9999,10000&q=a80&n=0&g=0n&fmt=jpeg?sec=1635645538&t=7cf73f84c4b017e14f9a124d7e7f185d 原图链接][https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%A4%87%E7%94%A8%E9%87%91&step_word=&hs=0&pn=61&spn=0&di=142340&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=40729883%2C1145636675&os=3188936521%2C3021776556&simid=3501662144%2C467726409&adpicid=0&lpn=0&ln=1496&fr=&fmq=1633052608131_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Finews.gtimg.com%2Fnewsapp_match%2F0%2F11359995178%2F0.jpg%26refer%3Dhttp%3A%2F%2Finews.gtimg.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1635645538%26t%3D7cf73f84c4b017e14f9a124d7e7f185d&fromurl=ippr_z2C%24qAzdH3FAzdH3Fh7wtkw5_z%26e3Bqq_z%26e3Bv54AzdH3FfAzdH3FdadaadddAaCmTSaa&gsm=3e&rpstart=0&rpnum=0&islist=&querylist=&nojc=undefined来自 百度 的图片]]]

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备用金是企业[[拨付]]给企业内部用款单位或职工个人作为[[零星开支]]的备用款项。

企业拨付的备用金,根据管理需要,可以采用一次性备用金或定额备用金制度,在“其他应收款一一备用金”明细账户中进行核算。

备用金（petty cash）是企业、机关、事业单位或其他经济组织等拨付给非独立核算的内部单位或工作人员备作[[差旅费]]、[[零星采购]]、[[零星开支]]等用的款项。

备用金应指定专人负责管理，按照规定用途使用，不得转借给他人或挪作他用。