<human>: I work for a small company in the accounts department, part of my job is to maintain collections so the cash keeps coming in, the other is to maintain payments, ie pay the bills.  

The only problem is we don't usually have enough to pay the bills.  This is don't mind, we are working on the sales and things are improving, but not at the pace I would like to maintain regular payments.

The hard part of the job is that everyday I usually have at least 3-4 phone calls from suppliers who are chasing money, the majority of them are good about it, however there is usually one call every 2-3 days that the person on the other end chasing payment is unreasonable, rude and downright condescending.  These calls don't really do much for my mental stability.  

So here comes the major gripe in all this.  My boss is the person who authorises the payments.  Each week he usually overrules my plans and payments to suit him. 

The worst part is that he pays himself first whenever a payment is due to him even when employees and suppliers are due for payments to be paid to them, some of which have been waiting over 12 months.  e.g. The boss just came back from a trip and paid himself the reimbursement due to him within 5 days of being back.  He is the only one in the company with nothing due to him, except me, because I know better than to spend money I am not going to get back.

My question to you is, how do I approach this with the boss and tell him that I am uncomfortable with his behaviour and I feel it is detrimental to the health of not only the company, but me, without, a) getting him off side, he can be temperamental, b) making an arse of myself, c) losing my job, and by d) getting my point across and resolving the issue for the better of everyone.

p.s being a small company, there is no one above him I can go to.

Can you condense the text into three sentences or less?
<bot>: Boss pays himself above everyone else, including suppliers to the detriment of the company and my mental stability, how do I stop it?