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《广西会计》1991年第6期刊登欧阳良文同志《记帐凭证附件张数如何计算》一文(以下简称欧阳文),对原始凭证附件张数的计算方法的阐述如下:“凡是直接根据附件的金额加计编制记帐凭证的,附件张数按实际附有数填写。如果原始凭证先通过汇总填制原始凭证汇总表的,记帐凭证的附件张数应按原始凭证汇总表的张数填写,原始凭证汇总表所附的原始凭证只是装订在汇总表后面,而不再作为记帐凭证的附件。例如……差旅费报销单……”。笔者对此,有不同看法。理由如下: 一、“欧阳文”举例差旅费报销单作为原始单据汇总表不够确切,因为差旅费报销单包括在途伙食费和住勤费在内,而此两费并无原始凭证,所以差旅费报销单报销总金额并非所附原始凭证金额之和,算不得“原始凭证汇总表”。
“Guangxi Accounting” No. 6, 1991 published a text Ouyang Liangwen “accounting vouchers attached to how to calculate the number of sheets,” a text (hereinafter referred to as Ouyang Wen), the calculation of the number of original voucher annex number is as follows: “All directly under the annex If the original voucher is filled in the original voucher summary sheet first, the number of attachments in the voucher shall be filled according to the number of original voucher summary sheets, The original voucher attached to the original voucher summary sheet is simply stamped behind the summary sheet and is no longer an attachment to the voucher, eg ... Travel Claim ... ”. In this regard, I have different views. The reasons are as follows: First, the “Ouyang Wen” example travel claims as a summary of the original document is not precise enough, because the travel claims including travel expenses and accommodation, including, and these two charges do not have the original certificate, so travel claims reimbursement The total amount is not the sum of the original amount of attached documents, can not be “original voucher summary.”