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在大力发展商品经济的今天,发票已成为当今人们从事各项经济活动中最常见、最普遍的一种商事凭证。随着商品经济的发展,发票在社会经济活动中,特别是在税收征管及财务核算中的地位和作用越来越显得重要。发票是记录各项经济交往活动中双方当事人收付款项的原始凭据,是会计核算的原始资料和重要依据。只有填制合法的、真实而详尽的发票,会计核算资料才会真实、可靠。同时,加强发票规范化管理,也
In vigorously developing the commodity economy today, the invoices have become the most common and the most common type of commercial document that people are engaged in in various economic activities. With the development of commodity economy, invoices become more and more important in the social and economic activities, especially in tax administration and financial accounting. The invoice is the original record of the receipts and disbursements of both parties involved in all economic activities and is the original source and important basis of accounting. Only fill legal, real and detailed invoices, accounting information will be true and reliable. At the same time, strengthen the standardized management of invoices, too