Current location - Recipe Complete Network - Pregnant women's recipes - What does accounting mean by "sitting on cash"? There is also a "white top library". I just learned CPA, and I don't understand it after reading other people's notes.
What does accounting mean by "sitting on cash"? There is also a "white top library". I just learned CPA, and I don't understand it after reading other people's notes.
1. Cash withdrawal: after receiving cash, it will not be deposited in the bank, but will be paid directly from the received cash.

2. White receipt: write off cash on hand with unrecorded documents, or write off cash on hand if personal loans are not recorded.

CPA generally doesn't test these things. If you haven't worked as an accountant in an enterprise, just remember the concept. It's easy to get an accounting certificate.