出纳人员在会计工作中是一项特别重要的内容，出纳人员的工作岗位可以按管理要求来进行设置，出纳人员的工作必须要完成于整个会计循环的工作当中，可以说在进行出纳岗位工作的人员，必须要具有较强的责任心的细心。特别是刚刚接触出纳的工作人员，必须要做到勤于对帐，日清月结是份内的工作，特别要对现金的收支情况进行细心记录，对于与银行的一些往来帐款或是传票等方面特别容易出错的业务进行准确处理，出纳工作是整个会计工作进行良性发展提供了必要的支持。
Cashier is a very important content in the accounting work. The work position of cashier can be set according to the management requirements. The work of cashier must be completed in the whole accounting cycle. It can be said that the person who works in the cashier position must have a strong sense of responsibility and care. Especially for the staff who just contacted the cashier, they must be diligent in checking the accounts. It is a part-time job to settle accounts on a daily basis, especially to record the cash receipts and payments carefully, to accurately handle some transactions with the bank, such as accounts or subpoenas, which are particularly prone to errors. The cashier work provides necessary support for the sound development of the whole accounting work.