petty cash的中文意思为“备用金”，是企业、机关、事业单位或其他经济组织等拨付给非独立核算的内部单位或工作人员备作差旅费、零星采购、零星开支等用的款项。企业拨付的备用金,根据管理需要,可以采用一次性备用金或定额备用金制度,在“其他应收款一一备用金”明细账户中进行核算。备用金应指定专人负责管理，按照规定用途使用，不得转借给他人或挪作他用。

预支备作差旅费、零星采购等用的备用金，一般按估计需用数额领取，支用后一次报销，多退少补。前账未清，不得继续预支。对于零星开支用的备用金，可实行定额备用金制度，即由指定的备用金负责人按照规定的数额领取，支用后按规定手续报销，补足原定额。实行定额备用金制度的单位，备用金领用部门支用备用金后，应根据各种费用凭证编制费用明细表，定期向财会部门报销，领回所支用的备用金。对于预支的备用金，拨付时可记入“备用金”（或“其他应收款”）科目的借方；报销和收回余款时记入该科目的贷方。在实行定额备用金制度的单位，除拨付、增加或减少备用金定额时通过“备用金”科目核算外，日常支用报销补足定额时，都无须通过该科目而将支用数直接记入有关成本类科目、费用类科目。

为了更好的理解该词，以下是其英文释义：A petty cash is a small amount of cash kept on hand to pay for minor expenses, such as office supplies or reimbursements. A petty cash will undergo periodic reconciliations, with transactions also recorded on the financial statements. There might be a petty cash, which can be a drawer or box, in each department for larger corporations.

双语例句：

（1）境外机构应设立备用金台账，根据借款、报销及还款情况及时进行登记；涉及现金支付的，出纳人员还应序时登记现金日记账（附件3），日清月结，现金的账面余额要与库存现金核对相符。

An overseas institution shall set up a ledger for petty cash and timely register such petty cash in accordance with the situation of borrowing, reimbursement and repayment; if cash payment is involved, the cashier shall also register it in the Cash Journal (Attachment 3) in order, and such cash payment shall be cleared on the daily basis and settled on the monthly basis, and the book balance of cash shall be consistent with the inventory cash upon check.

（2）根据实际工作需要，员工可填写xxx借支备用金。员工工作交接、离职或退休的，应主动归还备用金。各境外机构应对个人备用金登记台账管理，并定期进行清理，年度终了必须结清。

Employees may fill in xxx to borrow and withdraw petty cash. Employees who conduct work handover, resign or retire shall take the initiative to return the petty cash. All Overseas Institutions shall manage the registration ledgers of the personal petty cash, regularly liquidate the ledgers, and must settle them at the end of the relevant year.