The difference between a one time voucher, a cumulative voucher, and a summary original voucher

A voucher refers to the original voucher that has been filled in at one time, such as an invoice or a receipt for payment. Normally, a voucher can only reflect one economic transaction event, or several similar economic business events that occur at the same time. One-time vouchers are convenient and flexible to use, but the number of vouchers is large.

Such as: receipts, picking lists, invoices, loan notes, bank settlement vouchers, etc. Cumulative voucher refers to the self-made original voucher that can be used multiple times within a specified period of time (such as one month) with the multiple and continuous occurrence of economic business, filled in in batches, continuously reflecting a certain kind of economic business, and can be used many times

Limit picking lists, expense registers, etc. It is also known as the original document remittance table.

A voucher compiled based on a number of original vouchers reflecting the same type of economic business within a certain period of time (e.g., one sentence, one month). For example, according to the "material receipt list" and "material issuance list" of all the "material receipt list" and "material issuance list" respectively compiled according to the ten years or a month, the "material receipt voucher summary table" and "material issuance voucher summary table" are compiled separately.

Feel that the words in the textbook are difficult to understand.

The simple point can be distinguished in this way.

A voucher generally has a fixed format.

It's like invoices, receipts, or whatever.

Accrual vouchers are self-made original vouchers that do not have a fixed format.

Like picking lists, expense registers, etc.

The summary of the original voucher is to classify and summarize the two vouchers mentioned above according to the business type.

The key point of the difference between the two is that the cumulative voucher is completed multiple times, while the summary voucher is completed all at once.

Cumulative vouchers refer to the original vouchers of the same type of economic transactions that have been recorded multiple times within a certain period of time.

Its characteristic is that the economic business of the same nature can be continuously registered in a voucher, the accumulated number and the balance can be carried out at any time, and the cost control is carried out according to the expense limit, and the actual amount incurred is recorded at the end of the period. A cumulative voucher is an original voucher that is valid multiple times. The formalities for the preparation of such documents can only be completed after several times.

It is generally a self-made original voucher, and the most representative cumulative voucher is the "quota picking list".

Summary voucher (summary table of original vouchers) refers to the original vouchers that are comprehensively filled in according to certain standards for several original vouchers that reflect the same economic business content in a certain period of time. It is also a kind of self-made original voucher, such as the summary table of receipt vouchers, the summary table of issued materials, the summary table of wage settlement, and the travel expenses.

Reimbursement forms, sales**, etc.

Accounting documents. According to the filling procedure and purpose, it can be divided into original vouchers and accounting vouchers.

The original voucher can be divided into self-made original voucher and foreign original voucher according to the ** obtained. Original vouchers can be divided into general vouchers and special vouchers according to different formats. The original voucher can be divided into a one-time voucher, a cumulative voucher and a summary voucher according to the procedures and contents of the filling.

The format and content of the original voucher vary according to the different economic business and business management, but it should have the following basic content (also known as the elements of the original voucher):

1) The name of the voucher;

2) the date on which the voucher was filled;

3) Fill in the name of the voucher unit or the name of the person who filled in the voucher;

4) The signature or seal of the handling personnel;

5) The name of the entity accepting the voucher;

6) economic business content;

7) Quantity, unit price and amount.

The original voucher must be filled in with the following requirements:

1) The record is true;

2) The content is complete;

3) Complete formalities;

4) Write clearly and standardly;

5) Sequential numbering;

6) shall not be altered, scratched, dug up;

7) Fill in in timely.

1. The role is different

The summary of original vouchers is very widely used in large and medium-sized enterprises, because it can simplify accounting procedures and improve accounting efficiency; It can make the accounting data more systematic and the accounting process more organized; Ability to provide certain comprehensive metrics directly for management.

The accumulation voucher can not only be used to record the occurrence or completion of economic business, but also clarify the economic responsibility, is the original data and important basis for accounting work, and is the most legally effective document in accounting data.

2. The production method is different

The original vouchers are compiled on a regular basis by the persons responsible for the work in accordance with the needs of economic management. The "Issuance Voucher Summary Table" is taken as an example to illustrate the compilation method of summarizing the original voucher. "Summary of original vouchers" is a summary of the material accounting according to the picking list filled in by various departments to the warehouse when receiving materials, prepared every month, and sent to the accounting department for accounting processing.

The cumulative original voucher "is issued by the production and planning department according to the production task and material consumption quota issued by each material use, a material and a single order, in duplicate, a joint delivery warehouse according to the material, a joint delivery of the material picking department according to the material. When the picking unit picks the material, indicate the requisitioned quantity in the list, and after the signature and approval of the person in charge, it will be held to the warehouse for picking.

3. Different functions

The establishment of the accumulated original voucher can share the risk of the manufacturer, so that the manufacturer and the first merchant can jointly pull the market and reduce the business risk of the manufacturer. At the level of the first business, in addition to the establishment of the general agent, the first business can also be based on the channel model of the manufacturer, under the first level or region, and at the same time with the terminal sellers.

In addition to business management, the first business has brand management, first management, service docking, financial management and other functions.

Encyclopedia - Summarize the original documents.

Encyclopedia - Cumulative original vouchers.

Answer] :d original vouchers are classified according to the filling procedure and content, and are divided into one-time vouchers, cumulative vouchers, etc. Therefore, choose D.

According to the different procedures and contents of the self-made original vouchers, they can be divided into four categories: primary vouchers, cumulative vouchers, summary original vouchers and bookkeeping vouchers.

(1) One-time voucher: One-time voucher refers to the original voucher that only reflects one economic business or records several economic transactions of the same nature at the same time, and its filling procedures are completed at one time. For example, all kinds of foreign original vouchers are one-time vouchers; The relevant departments of the enterprise receive the "material list" of materials and the "loan list" of employees.

The "warehousing list" of purchased materials and the accounting vouchers prepared according to the needs of account books and economic operations, such as: "material cost allocation table" are all one-time vouchers.

(2) Accumulation vouchers: Accumulation vouchers refer to the self-made original vouchers of the same kind of economic business that occur continuously within a certain period of time (generally limited to one month), and the filling procedures are carried out in batches with the occurrence of economic business matters. For example, the Limit Picking List is a cumulative voucher.

(3) Summary voucher: Aggregate original voucher refers to the self-made original voucher compiled by summarizing multiple original vouchers reflecting the same economic business in a certain period of time, so as to reflect the occurrence of a certain economic business in a centralized manner. The summary of original vouchers can not only simplify the accounting work, but also facilitate the analysis and comparison of economic operations.

As. "Salary Summary Table", "Cash Income Summary Table", "Issuance Voucher Summary Table", etc. are all summary original vouchers.

The classification of the types of original documents is classified according to different classification standards, and its classification:

2.According to the different filling procedures and contents: it is divided into three categories: one-time vouchers, cumulative vouchers and summary vouchers.

3 According to different formats: it is divided into general vouchers and special vouchers.

4. According to the different economic business: it is divided into payment and receipt business vouchers, cost and expense vouchers, purchase and sale business vouchers, fixed assets business vouchers, and transfer business vouchers.

The original voucher is classified into one-time voucher, cumulative voucher and summary voucher according to the classification of self-made original vouchers.

It varies according to the filling procedure and content.