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发票是在经济交流活动中财务收支的法定凭证,是会计核算的原始凭据,也是税务稽查的重要依据。随着市场经济的不断发展,发票在整个社会经济活动中的地位和作用将会越来越重要。因此,发票在使用过程中必须注意以下几点:①发票只限于用票单位(或个人)业务发生时自己使用,不得转借、代开发票;②填开发票时应本着先购先领先用的原则,按发票上的编号顺序填开,不得跳号开票;③填开发票时字迹
Invoices are the legal vouchers for financial revenues and expenditures in economic exchange activities, the original vouchers for accounting purposes, and an important basis for tax audits. With the continuous development of the market economy, the status and role of invoices in the entire social and economic activities will become more and more important. Therefore, the invoice in the use of the process must pay attention to the following points: ① invoice is limited to units (or individuals) business use their own, not to borrow, on behalf of the invoice; ② fill out the invoice should be based on the lead first purchase Principle, according to the order number on the invoice fill open, not hopping number billing; ③ fill in the invoice when writing