最近,到一些单位参加会计工作达标升级验收,发现有将自制的原始凭证——“借款单”替代会计记帐凭证使用的情况。众所周知,原始凭证是记载经济业务的发生或完成情况、明确经济责任的书面证明,是进行会计核算的原始依据;而记帐凭证则是会计人员根据原始凭证,按照经济性质、运用会计科目编制的、用以记帐的依据。两者不能混淆,等同起来。借款单是本单位职工借款的收据,虽然有的单位印制的借款单与记帐凭证的格式基本相似,有会计科目的名称、方向和金额等,但这也不符合原始凭证必须附在有关记帐凭证后面作为附件,以便保管查阅的规定。 Recently, to some units to participate in accounting standards upgrade acceptance, found that there will be a self-made original voucher - “borrowing” instead of accounting vouchers to use. As we all know, the original voucher is a written record of the occurrence or completion of the economic business and a clear financial responsibility, which is the original basis for accounting. The voucher is the accounting certificate prepared by the accounting staff according to the original vouchers, according to the economic nature and using the accounting subjects , The basis for accounting. The two can not be confused, equated. Borrowing list is the receipt of employees’ borrowing. Although the format of the borrowing list and account voucher printed by some units are basically the same with the name, direction and amount of the account title, etc., this also does not conform to the original voucher attached to the relevant Accounting vouchers are provided as attachments to keep the rules of inspection.