What should be done if the original voucher obtained from an external unit is lost?

Original vouchers obtained from outside units.

If it is lost, it shall obtain a certificate with the official seal of the original issuing unit, and indicate the number, amount and content of the original voucher, etc., and the original voucher can only be made on behalf of the person in charge of the accounting institution, the accounting supervisor and the leader of the unit after approval.

If it is really impossible to obtain a certificate, such as a train, ship, or plane ticket.

and other credentials. The parties shall write out the details, and the person in charge of the accounting institution, the accounting supervisor and the leader of the unit shall make the original voucher on behalf of the person in charge.

If the original voucher obtained from the outside unit is lost, it should first be announced that it is invalid, and then reissued, and the certificate that cannot be reissued is a normal procedure, and if the loss is caused, it should bear the liability for compensation. The details are as follows:

The certificate with the official seal of the original issuing unit shall be obtained, and then the number, amount and content of the original voucher shall be indicated, and the original voucher shall be approved by the person in charge of the accounting institution, the accounting supervisor and the leader of the unit.

If it is really impossible to obtain the certificate, such as train, ship, plane ticket and other vouchers, the party concerned shall write out the details, and the person in charge of the accounting institution, the accounting supervisor and the leader of the unit shall approve the original voucher on behalf of the handling unit.

The original unit has issued relevant original vouchers, and will file tax returns in a timely manner, so the unit issued a certificate to prove that the unit has issued the original vouchers, and the original invoice ticket number, amount, and other related content attached, with legal probative force, if possible, it is best to copy the stub of the original invoice, so that it is more probative.

Therefore, only after the leader of the unit signs and approves can the original voucher of the accounting be made, which can be recorded in the accounts and comply with the accounting regulations.

Go to the original billing unit to find the copy of the bookkeeping. A copy of the certificate shall be stamped by the issuing unit.

Article 42 of the new Accounting Law stipulates that:

1. If the information is not kept in accordance with the regulations, resulting in the damage or loss of the accounting data, the people's financial department at or above the county level shall order it to make corrections within a time limit, and the unit may be fined not less than 3,000 yuan but not more than 50,000 yuan;

2. The person in charge and other persons directly responsible for it may be fined not less than 2,000 yuan but not more than 20,000 yuan.

3. If the accounting personnel have the above behaviors and the circumstances are serious, the accounting qualification certificate shall be revoked by the people's financial department at or above the county level;

4. Where the above acts constitute a crime, criminal responsibility shall be pursued in accordance with law.

The custody of accounting documents mainly has the following requirements:

1. Accounting vouchers should be bound into books regularly to prevent loss. When the original voucher obtained from a foreign unit is lost, a certificate stamped with the official seal of the original issuing unit shall be obtained, and the number, amount, and content of the original voucher shall be indicated, and the original voucher shall be made on behalf of the person in charge of the accounting agency of the handling unit, the person in charge of accounting, and the person in charge of the unit. If it is really impossible to obtain the certificate, such as the ticket is lost, the party concerned shall write down the details, and the person in charge of the accounting institution, the person in charge of the accounting department and the person in charge of the unit shall approve the original voucher on behalf of the person.

2. The cover of the accounting voucher should indicate the name of the unit, the type of voucher, the number of vouchers, the number of starting and ending numbers, the year, the month, the accounting supervisor, the binding personnel and other related matters, and the accounting supervisor and the custodian should sign and seal on the cover.

3. Accounting vouchers should be sealed to prevent the vouchers from being replaced. According to the regulations formulated by the Ministry of Finance: the original voucher shall not be borrowed, if the original voucher needs to be used for special reasons, it can be copied with the approval of the leader of the unit.

4. When there are many original vouchers, they can be bound separately, but the date, number and type of the accounting voucher should be indicated on the cover of the voucher, and the name and number of the original voucher should be indicated on the accounting voucher for reference.

5. The accounting vouchers bound into a book every year can be temporarily kept by the accounting institution of the unit for one year at the end of the year, and shall be transferred to the archives of the unit for unified custody after the expiration of the period; Where no archival institution has been established, a special person shall be designated within the accounting institution for safekeeping. Cashiers are not allowed to concurrently manage accounting files.

6. Strictly abide by the requirements of the storage period of accounting vouchers, and shall not be arbitrarily destroyed before the expiration.

Answer]: cIn accordance with the relevant regulations, if the original voucher obtained from a foreign unit is lost, a certificate stamped with the official seal of the original unit should be obtained, and the number, amount and content of the original voucher should be indicated, which shall be approved by the person in charge of the accounting institution, the accounting supervisor and the leader of the unit. Substitute for the original documents.

Therefore, C.

Answer]: a, b, c, d

This question assesses the handling of lost original vouchers. If the original voucher obtained from a foreign unit is lost, it is necessary to obtain a certificate with the official seal of the original issuing unit, and indicate the amount, content and number of the original voucher, etc., and the original voucher can be made on behalf of the leader of the handling unit, the person in charge of the accounting institution and the person in charge of accounting before the original voucher can be made on behalf of the person. If it is proved that it is really impossible to obtain, such as the vouchers of airplanes, trains and ships, the parties concerned shall indicate the specific circumstances, and the leaders of the handling units, the person in charge of the accounting institution and the person in charge of the accounting agency shall approve the original vouchers on their behalf.

Answer]: c, d

This question examines the handling of the loss of external original vouchers. If the original voucher is lost, the certificate with the official seal of the original issuing unit shall be obtained, and the number, amount and content of the original voucher shall be indicated, and the original voucher shall be approved by the person in charge of the accounting institution, the accounting supervisor and the leader of the unit before the original voucher can be made on behalf of the person. If it is confirmed that the key cavity cannot be obtained, the party concerned shall write out the details, and the person in charge of the accounting institution, the accounting supervisor and the leader of the unit shall make the original voucher on behalf of the person in charge of the accounting institution, the accounting supervisor and the leader of the unit.

When the original voucher obtained from another unit is lost, it is necessary to obtain a certificate with the official seal of the original issuing unit, and indicate the number of the original voucher to be reviewed and signed by the person in charge of the accounting institution and the accounting supervisor of the handling unit before the original voucher can be made on behalf of the original voucher. This sentence is wrong, and it is necessary to indicate the number, amount and content of the original voucher, etc., and it can only be approved by the leader of the handling unit.

According to Item 8 of Article 1 of the Detailed Rules for the Implementation of the Accounting Basic Work Standards, if the original voucher obtained from a foreign unit is lost, a certificate with the official seal of the original issuing unit shall be obtained, and the number, amount and content of the original voucher shall be indicated, and the original voucher can only be made on behalf of the leader of the handling unit after approval. If it is really impossible to obtain a certificate, such as train, ship, plane ticket and other certificates, the party concerned shall write out the details, and the leader of the handling unit shall approve it and make the original certificate on behalf of the party.