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行政事业单位现时采用的记帐凭单格式分资金来源及运用类科目和资金结存类科目两部分,每一会计分录两个科目,一个数字,对应平衡.然而,这种记帐凭单格式无法填写明细科目及过帐页码,给查核帐目带来不便.如果收付事项涉及一个总科目的几个明细科目必须编制几张记帐凭单,显然增加了工作量.在过帐时,其金额是记入有关帐户的收方或付方,还必须看记帐凭单的收、付方科目.为了解决这些问题,特设计新的记帐凭单格式见后表:这种格式符合资金收付记帐法记帐规则的要求,凭单上的收方或付方栏与帐户结构一致,又能
The accounting voucher format currently used by the administrative institutions is divided into two parts, one is the source of funds and the other is the subject of accounts and the fund balance. Each accounting entry has two numbers, corresponding to the balance. However, this voucher format can not be filled out Detailed accounts and posting page numbers cause inconvenience to auditing the accounts. If several payment items involve a general ledger account, several accounting vouchers must be prepared, apparently increasing the workload. At the time of posting, the amount is Credited to the relevant account receivables or payer, but also must see the accounting vouchers received, paid subjects.In order to solve these problems, specially designed new accounting voucher format, see the table below: This format is consistent with the funds receipt and payment Law accounting rules, the receipt or payment box on the voucher with the same account structure, but also