不准用不符合制度的凭证顶替库存现金，即不得“白条抵库”。

5 do not replace stock cash with substandard voucher, namely "paper in cash stock".

现金交易是由不同的分类账户来记录的，最常用的如：库存现金、零用现金和银行存款等。

Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in Banks.

包括库存现金、银行存款及周转金、零用金等，不包括已指定用途或依法律或契约受有限制者。

Consisting of cash on hand, cash in bank, revolving funds and petty cash, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded.

九月底，为了更近一步收购意大利公司Bulgari，奢侈品集团公司LVMH把它大部分库存现金转移给了Bulgari的股东。

At the end of the month, LVMH, a luxury-goods group, sent most of its cash hoard to shareholders in Bulgari, an Italian firm, to close its purchase of the company.