在会计监督工作中,笔者发现部分单位在偿还应付账款时,多未取得收款单位的收款凭证,认为对方在作贷记“应付账款”时,已取得发票等结算凭证,以后付款时无需再索要收款凭证,只附上经办人签字的转账支票存根即可。笔者认为这种做法欠妥。原因如下:1、在货、款两讫时,发票既是记录经营活动的证明,又是收款凭证;在发票一次开具,款项分次支付或者先取得发票、后支付货款时,发票只能作为经济业务实际发生的证明,而并不能作为收款单位的收款凭证。2、经办人签字的转账支票存根,不能作为收款单位合 In the accounting supervision, I found that some units in the repayments of accounts payable, but did not get the receiving unit receipt, that the other side in the creditor’s account “accounts payable ”, has obtained invoices and other settlement vouchers, After the payment no longer need to ask for proof of receipt, only attach the signature of the transfer operator check stubs can be. I think this practice is not proper. The reasons are as follows: 1, the goods, the money is completed, the invoice is both proof of business activities and records, but also proof of receipt; invoice once issued, the payment of sub-paid or first get the invoice, the payment after the invoice only as Proof of the actual occurrence of economic business, and can not be used as a receiving unit receipt of payment. 2, the manager of the check stub signed transfer, can not be used as a collection unit