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为了使财会工作适应国民经济调整和四化建设的需要,充分发挥财会工作的职能作用,三年多来,我们认真贯彻执行总社《会计基础工作基本要求》和省社《会计核算基础知识》,着重从记帐、算帐、报帐、用帐四个环节上进行整顿,并取得以下成效: 一、严密会计凭证的制审传递资金收付的原始凭证坚持做到:实物凭证必须写明用途,经手人签名或盖章;开支性的凭证必须有领导或指定人的批准意见并签名或盖章;现金收付凭证必须加盖现金收付戳记和出纳员印章。据检查原始凭证二万六千余张,符合上述要求的占98.5％。记帐凭证的编制,一般做到一个经济事项编制一张记帐凭证。编制记帐凭证的时间:现金、
In order to make the finance and accounting work adapt to the needs of the national economy adjustment and the four modernizations and give full play to the functions and functions of the finance and accounting work, we conscientiously implemented the “basic requirements for accounting work” of the head office and the “basic knowledge of accounting” , Focusing on the accounting, accounting, reporting, the use of accounts on the four links for rectification and achieved the following results: First, the tight accounting vouchers trial receipt and delivery of the original voucher to ensure that: Physical evidence must be stated Use, signed by the person or stamp; Expenses of proof must have the leadership or the approval of the nominee and sign or seal; cash receipts and payment must be stamped in cash stamps and cashiers seal. According to inspection of the original certificate twenty-six thousand Zhang, in line with the above requirements accounted for 98.5%. The preparation of accounting vouchers, generally a financial matters to prepare an accounting voucher. Time to prepare accounting documents: cash,