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一、发票,人们经常接触,市场天天出现。从广义上说,发票是在商品及技术、劳务、产权等交易中,卖方给买方的一种主要写明商品名称、数量、价格、时间、经办人等项内容的凭证。从管理的角度说,发票是则务收支的法定凭证,是会计记帐、核算的原始凭据,是国家税务稽查的重要依据。在商品交易和经济交往中,一切单位和个人在销售商品、提供劳务服务、转让产权和技术而取得收入时,所提供给购买者或接受方支付款项的各种票据,都属于发票和发票管理的范围。发票的作用:(一)、起财务收支和会计记帐的法定凭证作用。
First, the invoice, people are often exposed, the market appears every day. In a broad sense, the invoice is a voucher for the seller, which mainly states the name, quantity, price, time and manager of the commodity in the trade of goods and technologies, labor services and property rights. From the management point of view, the invoice is the statutory voucher receipts and payments, accounting records, accounting of the original credentials, is an important basis for national tax audits. In the commodity trading and economic exchanges, all the units and individuals in the sale of goods, providing labor services, transfer of property rights and technology to obtain revenue, the purchasers or recipients to pay the various bills, all belong to the invoice and invoice management Range. The role of the invoice: (a), from the financial receipts and payments and accounting records of the legal voucher role.