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记帐凭证按顺序编号,这是无容置疑的,也是我们每个会计人员在会计工作中必须坚持这样的。但是对于附件单据是否也应按顺序编号,这倒是一个被忽视的问题。目前许多企业的记帐凭证后所付的原始单据都没有按顺序编号。这样做附件单据少的记帐凭证还可以,但附件单据多的记帐凭证,就不然了。一、它不利于今后记帐凭证的使用。二、它不利于发现丢失或短缺。
Accounting vouchers in order numbers, which is beyond doubt, but also each of our accounting staff in accounting must adhere to this. However, it is a neglected issue whether attachment documents should also be numbered in sequence. Many of the original documents that are paid after the enterprise voucher are not numbered sequentially. There are fewer attachment vouchers for attachment documents, but more vouchers for attachment documents do not. First, it is not conducive to the future use of vouchers. Second, it is not conducive to finding lost or shortages.