Translate the follewing passage into Chinese.

Cash is more susceptible to theft than any other asset. Furthermore, a large portion of the total transasctions of a business involves the reccip or disbursement of cash. For both these reasons, intermal control over cash is of great importance to management and also to the cemployees of a busines An Adequate system of intermal control over cash would include the following features:

(1)Cash is handled separately form. the recording of crash transactions. Employees who handle cash should not have access to the accounting records except for cash journal and hank deposit journal, and accounting personnel should not have access to crash.

(2) Prepare for cach department within the organization a cash budget of planned cash receipts cash payments, and cash balance, scheduled month-by-month for the coming year.

(3) All cash rceipts are deposited intact in the bank each day.

(4) Make all the payment by check The only conception should be for small payment to be made in cash from a petty cash fund.

(5) Promptly reconcile bank statements with the accounting records.