有的单位把复印件作为原始凭证入帐,我认为这种做法不符合《会计法》第11条、第17条的规定。作为会计核算的原始凭证。是指经济业务发生时的书面证明文件,如经济合同书、采购材料发货票、铁路运输货票、各种收据等。顾名思义,所谓原始凭证只能是原始的,而不是复印的。如果允许用复印件代替原始凭证,势必产生许多弊端。因 Some units accounted for the original copy of the photocopy, which I think does not meet the “Accounting Law” Article 11, Article 17 of the provisions. As the original accounting documents. Refers to the written documents of economic operation, such as economic contracts, purchase materials invoices, railway transport tickets, all kinds of receipts. As the name suggests, the so-called original voucher can only be the original, rather than copy. If you allow a photocopy to replace the original document, there are bound to be many drawbacks. because