目前使用的会计凭证,在设计上存在着以下一些通病,影响凭证的使用效果。一、不留装订角。目前对会计凭证普遍采用订角装订方法,而凭证设计者一般不留出装订角,往往把购货单位名称、发票日期、货物名称等重要内容设计在装订角及其附近,使得凭证装订后这些内容难以查年,有时只有拆开检查,容易引起凭证散失和损坏。二、不留记载业务事项和履行审批手续的空白。接受凭证单位在履行审批手续时,因没有适当空 Currently used accounting vouchers, there are some common problems in the design, the impact of the use of vouchers. First, no binding corners. At present, accounting booklets are widely used in bookbinding methods, while voucher designers generally do not leave bookbinding corners, and often design important parts such as the name of the purchasing unit, the date of the invoice, the name of the goods, and the like in the vicinity of the binding corners so that the vouchers bind these Difficult to check the contents of the year, and sometimes only open inspection, easily lead to vouchers and damage. Second, do not leave blank records of business matters and to fulfill the examination and approval procedures. Acceptance of evidence units in the examination and approval procedures, due to lack of proper space