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第七节会计凭证与账簿一、会计凭证的作用与分类会计凭证是各级工会记录经济业务、明确经济责任的书面证明，也是登记账簿的依据。１会计凭证的作用。正确地填制和严格地审核会计凭证，具有以下几个方面作用：首先，它可以正确、及时地反映工会各项经济业务的执行和完成...
Section VII Accounting Vouchers and Books I. The Function and Classification of Accounting Vouchers Accounting vouchers are documentary evidence of economic responsibility and economic responsibility recorded by trade unions at all levels and are also the basis for registering books. 1) The role of accounting documents. Correctly filling in and rigorously reviewing accounting vouchers has the following functions: First, it can correctly and promptly reflect the implementation and completion of all economic activities of trade unions.