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《财会通讯》1985年第5期刊出《介绍借贷记帐法的一种记帐凭证格式》和第11期《对记帐凭证格式的浅见》两文很有意义,现也补充几点意见: 1、记帐凭证的金额“合计”没有必要大写,但是应在紧靠金额的左边写上人币元的符合“￥”,以防止在金额前增添数字。 2、记帐凭证“附原始单××张”,应填自然张数。 3、记帐凭证的填制日期,不一定是实务中执笔填制的那一天,应填写经济业务发生引起资金运动和处理会计事项的那一天。(1)现金收支业务以出纳员收、付现金的日期为编制记帐凭证的日期;(2)月末结算损益以月末最后一天为编制记帐凭证日期;(3)企业内部转帐事项(如领用原材料和低值易耗品等)以业务发生的日期为编制记帐凭证日期;(4)提取折旧费、福利基金、大修理基金等,一般以月度最后一天为编
The publication of the “Accounting Voucher Format for Lending and Billing” and the “Preliminary Opinion on the Voucher Format for Accounting Vouchers” published by China Securities Journal, No. 5, 1985, are of great significance. We also add a few comments: 1, the amount of the voucher “total” is not necessary capitalization, but should be close to the left side of the amount of money to write the “¥” to prevent the increase in the figure before the amount. 2, accounting voucher “with the original single × × Zhang”, should fill in the natural number of sheets. 3, accounting voucher filling date, not necessarily filled in the practice of practice that day, you should fill in the financial business occurred during the capital movements and accounting matters that day. (1) The cash receipts and disbursements are received by cashier and the date of cash payment is the date of preparation of the vouchers; (2) The closing date of the month-end of the month is the last day of preparation for the vouchers; (3) Use of raw materials and low-value consumables, etc.) to date of business for the preparation of vouchers date; (4) extraction of depreciation expenses, welfare funds, overhaul funds, etc., usually the last day of the month as a series