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目前,有些企事业单位发票、收据的公章使用较为混乱。除有“财务专用章”、“收款专用章”外,还有盖用“业务专用章”、“行政公章”的。 实际上,不同名称的公章有不同的用途和使用范围。“财务专用章”、“收款专用章”是用于发生购销业务,开出发票收据,证明某单位收款和付款的依据。而“业务专用章”或“行政公章”则是证明该业务部门或行政部门实体的存在,不能作为收、付款报销的依据。 为了防止“公章”乱用及盖有非“财务专用章”、“收款专用章”的发票的报销,财务人员
At present, some enterprises and institutions invoices, receipts, the use of the official seal more confusing. In addition to “financial seal”, “collection seal”, there are covered with “business seal”, “administrative seal.” In fact, the seals of different names have different purposes and scope of use. “Financial seal”, “collection seal” is used for the occurrence of buying and selling business, invoice issued, to prove a unit receipt and payment basis. The “business seal” or “official seal” is to prove that the business sector or the existence of administrative entities, can not be used as income, payment reimbursement basis. In order to prevent the “official seal” indiscriminate use and covered with non-“financial seal”, “Receipt Seal” invoice reimbursement, finance staff