原始凭证填制以后,为了保证其实真可靠,会计部门在填制记账凭证前,尤其对手工填制的原始凭证,必须进行严格的审核。审核主要围绕以下几个方面的内容进行:1.整体审核。在确认原始凭证是财政、税务部门允许使用的发票、收据、车船票以及内部自制凭证等反映经济业务发生书面证明有 After the original documents are filled in, in order to ensure that it is really reliable, the accounting department must strictly examine the original documents filled in by hand before filling in the accounting vouchers. Audit mainly around the following aspects: 1 overall audit. In the confirmation of the original document is the financial department, the tax department allows the use of invoices, receipts, train tickets and internal self-evidence such as a written statement of economic business have occurred