CASHIER

cashier

glossary /

cashier, n. 1. One who receives and records payments at a business. 2. A bank’s or trust company’s executive officer, who is responsible for banking transactions. [Cases: Banks and Banking 105(3)–109(3), 314. C.J.S. Banks and Banking §§ 252–256, 264–265, 631–632.] cashier, vb. To dismiss from service dishonorably (after three such incidents, Jones was cashiered).

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cashier

glossary / , ,

cashier n. (1)司库；出纳主任 指银行或信托公司内负责财务的高级行政管理人员〔executive officer〕，而非一般的财务僱员。 (2)收银员；出纳员 在商店、餐馆及其他商业场所的现金出纳台或收银台负责收取货款的僱员。 (3)出纳员 企业的会计部〔accounts department〕或出纳部〔cash department〕中的僱员，负责管理企业的全部收支，包括现金和支票等形式，出具收据，在现金出纳簿〔cash book(s)〕上登录全部现金收支状况，在票据簿〔bill book(s)〕上登录所有应收和应付的汇票，将现金和支票解入银行，在必要时从银行提取现金，并经管小额现金。

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