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会计凭证是记录经济业务、明确经济责任的书面证明,是登记账簿的重要依据。企业发生经济业务后,应当根据实际发生的经济业务事项,填制或取得真实、合法、准确、完整的原始凭证,会计人员根据审核无误的原始凭证及有关资料填制记账凭证。企业可以使用专门的收款凭证、付款凭证和转账凭证作为记账凭证,也可以不分收款凭证、付款凭证、转账凭证而使用通用记账凭证。
Accounting documents is a written record of economic business, a clear financial responsibility, is an important basis for registering books. After the occurrence of economic business, the enterprise shall fill in or obtain original, authentic, accurate and complete original vouchers according to the actual economic and business events. The accounting personnel shall fill in the vouchers according to the original documents and relevant materials that have been verified correctly. Enterprises can use a special collection voucher, payment voucher and transfer vouchers as accounting vouchers, you can also regardless of receiving vouchers, payment vouchers, transfer vouchers and use universal vouchers.