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《中华人民共和国会计法》规定,会计机构、会计人员应“对记载不准确、不完整的原始凭证,予以退回,要求更正、补充”。在会计实务中,我们常常可发现当事人在原始凭证上只签姓氏或把姓名写得龙飞凤舞,使人难以辨认,而财会人员在审核凭证时却又往往不当一回事予以忽视。笔者认为不妥。因为审核原始凭证,既要看凭证的各基本要素是否齐全、合法,也不能忽视凭证在报批过
The Accounting Law of the People’s Republic of China stipulates that accounting institutions and accounting personnel should “return the original vouchers with inaccurate and incomplete records, and request them to be corrected and supplemented.” In accounting practice, we often find out that the parties only name surnames or surnames on the original voucher, making it illegible, while the financial and accounting personnel tend to ignore the often inappropriate ones when examining the vouchers. I think wrong. Because of the examination of the original voucher, it is necessary to see whether the basic elements of the voucher are complete and valid, nor can the voucher be approved