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银行会计制度明确规定:会计经办人员在受理开户单位提交的支款凭证时,必须认真核实凭证所加盖的印章是否真实。通常是采用“折角核印”的办法来核对支款凭证的印章与开户单位预留给银行的印鉴是否一致,以鉴别印章的真伪,防止差错和经济案件的发生。笔者作为银行的一名会计
The bank accounting system clearly stipulated that when handling accounting documents submitted by the account-issuing unit, the account-handling personnel must carefully verify the authenticity of the seal affixed by the document. Generally, the method of “folding the corner of the nuclear seal” is used to check whether the seal of the supporting document is consistent with the seal reserved by the account-opening agency for the bank to identify the authenticity of the seal and prevent mistakes and economic cases from occurring. The author as a bank accountant