关于记帐凭证的分类、内容和填写要求,财政部颁发的《会计基础工作规范》(以下简称《规范》)中有比较详细的规定。笔者现以《规范》为依据,结合具体实践情况,介绍记帐凭证的填制方法,并就《规范》中有关事项提出自己观点。一、关于记帐凭证内容的一般规定《规范》规定,记帐凭证必须具备下列内容:“填制凭证的日期;凭证编号;经济业务摘要;会计科目;金额;所附原始凭证张数;填制凭证人员、稽 With regard to the classification, content and filling requirements of accounting vouchers, there are more detailed provisions in the Basic Accounting Practice (hereinafter referred to as ”the Code“) issued by the Ministry of Finance. The author is based on ”norms“, combined with the specific practice, describes the accounting voucher filling method, and ”norms“ in the matter put forward their own views. First, the general provisions on the contents of the voucher voucher ”regulation“ provides that the voucher must have the following contents: ”voucher date; voucher number; economic business summary; accounting subjects; amount; the number of original vouchers attached; Filling certificate staff, Ji