Whenever disbursements are made from the fund, a petty cash voucher should be filled out by the custodian of the fund to show amount paid, the purpose of the expenditure, the date, and the signature of the person receiving the money.

• 每当支出零用现金时,现金保管人应填制一张零用现金付款凭单以显示支付金额、开支的目的、日期以及收款人的签名等内容。