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填制记账凭证是会计核算工作的前哨,是管理企业经济活动的重要关口。它能把各种经济事故,消灭在记帐之前,减少和避免不必要的经济损失和帐务混乱。因而填制记帐凭证有着严格的要求。一、在技术操作上遵守会计制度的规定 1、填制记帐凭证,要有合法的原始凭证为依据,在受理原始凭证时,要把住审核关,坚持做到:“二不”、“三全”、“四符”、“五有”,即:不合法、不合格的原始凭证不受理。要具备日期全、内容全、手续全。要求品种符、数量符、价格符、金额符。原始凭证要有对方公章、有开票人签章、有验收人签章、有审批人签章、有经手人签章。
Filling accounting vouchers is an outpost of accounting work, is an important gateway to manage the economic activities of enterprises. It can eliminate all kinds of economic accidents before accounting, reduce and avoid unnecessary economic losses and accounting chaos. Thus fill in vouchers have strict requirements. First, the technical operation of the accounting system to comply with the provisions of 1, fill accounting vouchers, to have a valid basis for the original certificate, when accepting the original voucher, should live examination and clearance, insist on doing: “No,” “ Three full ”,“ four symbols ”,“ five have ”, namely: illegal, unqualified original voucher is not accepted. To have a full date, the whole content, procedures for the whole. Requirements variety symbols, number of characters, price symbols, the amount of money. The original voucher must have the seal of the other party, the signature of the biller, the signature of the recipient, the signature of the approver, and the seal of the handlers.