I don t know when to use transfer vouchers, payment vouchers and payment vouchers

Proof of payment, which is used when paying with monetary funds; Proof of receipt, to be used when receiving monetary funds; For other businesses that are not related to monetary funds, transfer vouchers are used.

Accounting vouchers, also known as accounting vouchers, are accounting vouchers filled in by accountants according to the content of economic and business items according to the original vouchers that are audited and correct, and based on which the accounting entries are determined. It is the direct basis for registering the books of accounts.

Accounting vouchers can be divided into special accounting vouchers and general accounting vouchers according to their uses.

Among them, special accounting vouchers refer to accounting vouchers that reflect economic business in a classified manner. This kind of accounting voucher can be divided into receipt voucher, payment voucher and transfer voucher according to the different contents of its economic business.

1) Proof of receipt. Receipt voucher refers to the accounting voucher used to record the receipt of cash and bank deposits.

2) Proof of payment. A payment voucher is an accounting voucher used to record cash and bank deposit payment transactions.

3) Transfer voucher. A transfer voucher is an accounting voucher used to record transactions that do not involve cash and bank deposits.

When using special accounting vouchers, there is a special situation, that is, to withdraw cash from the bank or deposit cash into the bank business, in order to avoid duplicate bookkeeping, this business has become customary to use payment vouchers.

If cash and bank deposits are received, make a receipt voucher (a payment voucher for cash check withdrawal).

If you pay cash and bank deposits, make proof of payment.

If cash and bank deposits are not involved, transfer vouchers will be made.

All bank cash accounts must be included in the receipt voucher or payment voucher, and all bank cash accounts that are not involved must be recorded in the transfer voucher.

Transfer vouchers, no checks, cash vouchers.

Proof of receipt, receipt of money, cash, cheque, etc.

Proof of payment, proof of payment by check, cash, etc.

Cash cheque cash withdrawal as proof of payment.

It's more convenient to use double-entry accounting.

From the content point of view, the receipt voucher refers to the cash received by the enterprise and bank deposits.

Vouchers made at the same time; The payment voucher is the voucher made by the enterprise when it pays cash, bank deposits, etc.; Proof of transfer.

It does not involve monetary funds such as cash and bank deposits.

When making a voucher.

In terms of format, the debit side of the receipt voucher is all cash or bank deposit; The payment voucher is cash and bank deposits, which are all on the credit side; In the transfer voucher, the borrower and the borrower do not have cash or bank deposits. The receipt voucher format is red, the payment voucher is blue, and the transfer voucher is black. Nowadays, enterprises basically no longer use receipt, payment, and transfer vouchers and use general accounting vouchers.

First of all, there are generally only three kinds of vouchers: receipt, payment and transfer, and the way to distinguish them is to see whether the relevant vouchers involve the receipt and payment of cash and bank deposits. If there is an account involving cash or bank deposit in the voucher, it is a receipt or payment voucher, otherwise it is a transfer voucher;

Secondly, the original voucher is obtained after preliminary processing. Accounting vouchers are the basis for registering books and account summaries. (It is generally believed that there are three types of accounting vouchers: receipt, payment and transfer vouchers).

In addition, if you look at the accounting process, you can know the starting point and time of preparation of various vouchers

The difference between receipt voucher, payment voucher and transfer voucher.

1. The difference between payment vouchers, receipt vouchers, and transfer vouchers.

1. The concept is different: the payment voucher is an accounting voucher used to record the payment business of cash in hand and bank deposits. The receipt voucher is an accounting voucher used to record the receipt of cash in hand and bank deposits.

The transfer voucher is an accounting voucher used to record other economic operations other than cash and bank deposits.

2. Different nature: the payment voucher is used for payment. The receipt voucher is used to collect payments. A transfer voucher is a transfer to someone else.

3. Different filling methods: the format and filling method of the payment voucher are basically the same as the receipt voucher, the debit account and the credit account column of the voucher are exchanged, and the cash or bank deposit account of the credit account is filled in first, and then filled in as the first-level subject and the second-level account corresponding to the cash or bank deposit. The transfer voucher is to fill in all the accounting accounts involved in the economic business in the voucher under the credit and debit accounting method, with the debit account first and the credit account last.

Payment vouchers, receipt vouchers, and transfer vouchers.

2. Requirements for filling in payment vouchers.

1) According to the original vouchers of cash and bank deposit payment business, the accounting vouchers specially used to fill in the accounting entries of the payment business.

2) The payment voucher is not only the basis for registering the cash journal, the bank deposit journal and the general ledger of the relevant sub-ledgers, but also the basis for the cashier's payment.

1. Cash payment voucher The payment voucher prepared according to the original voucher of the cash payment business.

2. Bank deposit payment voucher is a payment voucher prepared according to the original voucher of bank deposit payment business.

3) The payment voucher needs to be signed by the financial supervisor, bookkeeping, cashier, review, and document maker.

3. Requirements for filling in the transfer voucher.

1. To record the transfer business that is not related to the receipt and payment of monetary funds, the accountant shall fill in the original voucher of the transfer according to the audit and correctness.

2. The transfer voucher is used to prepare accounting entries that do not involve "cash" and "bank deposit" accounts.

3. Under the credit and debit accounting method, all the accounting subjects involved in the economic business are filled in the voucher, the debit account is first, the credit account is the last, and the amount of debit and credit recorded in each accounting account is listed in the column of "debit amount" or "credit amount". The total amount of debits and credits should be equal.

4. The single maker shall sign and seal after filling in the voucher, and fill in the number of original vouchers attached to the right or left side of the voucher.

Look at where the money goes. If the funds are inflowed, it is a receipt voucher; The expenditure of funds is a payment voucher; If there is no capital flow, it is a transfer voucher.

If cash and bank deposits appear at the same time, cash shall prevail first.

If the economic business involves cash or bank deposits, you need to use the receipt voucher and payment voucher to see whether you have received the funds or paid the funds, and confirm the receipt or payment, and the other is the transfer voucher.

Fill in the receipt voucher for income business such as cash and bank deposits, fill in payment vouchers for business involving cash and bank deposit expenditure, and fill in transfer vouchers for business that does not involve cash and bank deposits.

The receipt voucher and the payment voucher are not only the basis for the bookkeeper to register the journal and the relevant general ledger and sub-ledger, but also the basis for the cashier to collect and make payments. Therefore, cashiers must handle the collection and payment business according to the collection vouchers and payment vouchers examined and approved by the accounting supervisors, so as to supervise the receipt and payment of cash and bank deposits of enterprise units through the accountants filling in and examining the receipt and payment vouchers, and strengthen the management of monetary funds.

The concept is different: a transfer voucher refers to an accounting voucher used to record cash in hand and bank deposit business.

Receipts and payments vouchers refer to the accounting vouchers used to record the receipts and payments of cash in inventory and bank deposits.

The filling requirements are different:

The transfer voucher is usually filled in on the basis of the original voucher of the transfer transaction. It is the basis for the registration of books such as sub-ledgers and general ledgers.

The receipt and payment voucher is filled in according to the original voucher of the cash in stock and the receipt and payment business of bank deposit, which is the basis for registering the cash in inventory journal, the bank deposit journal and the relevant detailed ledger and general ledger, and is also the basis for the cashier to receive and pay the money.