In the area of cash management, audit observations included incomplete petty cash books, replenishments exceeding limits, custodians not designated in writing and independent cash counts not conducted.
51． 在现金管理方面，审计结果发现有零用金的帐目不完整、补发的钱超过限额、没有书面指定管理人以及没有对现金帐户进行独立清点。