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原始凭证是经济业务发生所取得或填制的书面证明,是会计核算的重要依据,原始凭证分为自制原始凭证和外来原始凭证两种。为了正确地反映和监督各项经济业务,确保会计资料真实、正确和合法,必须对原始凭证进行严格认真的审核,各种原始凭证除由经办业务部门审核以外,还要由会计部门进行审核。
The original voucher is a written certificate obtained or filled in upon the occurrence of an economic business and is an important basis for accounting. The original voucher is divided into two types: original voucher and original voucher. In order to correctly reflect and supervise all kinds of economic activities and ensure that the accounting information is true, correct and legal, the original vouchers must be subject to strict and careful examination. All kinds of original vouchers shall be audited by the accounting department in addition to being reviewed by the business department .