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对企事业单位收费用的连号票据由于复写错误而作废的个别号据,一般的处理办法是把作废号据的后二联(除商业零售用发票外)放在存根联一起保管。这样处理给记帐、查帐带来诸多不便。可以采用如下方法:对作废的个别号联单除加盖“作废”章外,把“收据联”、“记帐联”各一分为二,即分成左右两半或左下与右上(成对角形)各半。前半截随存根联,后半截按号码次序,按月粘贴在“记帐凭证”中收款联最末一号后,作为附件订入凭证内备查。这样处理,一是保证存根联不断号,记帐联不缺号;二是证明该作废联确实已经作废。
The common method to deal with the serial number bills of enterprises and institutions that are invalidated due to the duplicating errors is to put the second group (excluding the invoices for commercial retail) of the obsolescence records on the stubs for safekeeping. This treatment to the accounting, audit caused a lot of inconvenience. You can use the following method: the individual number of canceled single addition to stamped “void ” chapter, the “receipt together ”, “accounting couple ” each divided into two, that is divided into about half or Lower left and upper right (diagonal) half. The first half with the stub, the second half according to the order of numbers, paste the month in “voucher ” in the last paragraph after the payment, as an attachment to the document for inspection. This approach, first, to ensure that stubs continue to number, accounting couplet is not missing number; second is to prove that the revocation of the Federation has indeed been invalidated.