In the process of enterprise operation, many expenses cannot be paid by cheque, and some small office expenses are difficult to be temporarily withdrawn from the finance for many times. Therefore, many corporate offices often set up petty cash for temporary expenses. This petty cash is mainly used to pay for local transportation, postage, refreshments, parking fees and the purchase of a small amount of office supplies. Generally, after approval by business leaders and financial leaders, it is kept and used by the secretary. The amount depends on the size of the enterprise and the number of times it is pointed out in peacetime. After receiving petty cash, the secretary should put the cash in the safe and be responsible for keeping and paying it.