What are the original vouchers and what are the original vouchers

The original voucher is a voucher obtained or filled in at the time of the occurrence of an economic transaction to record and prove the occurrence or completion of an economic transaction. The basic contents of the original voucher include: the name of the voucher, the date of filling, the voucher number, the name of the unit that fills in and accepts the voucher, the business content, the number and amount of the business, the unit that fills in the voucher, the person who fills in it, the signature and seal of the person who handles it or the person who accepts it.

It refers to the voucher obtained from the foreign unit when there is an economic transaction with a foreign unit. For example, invoices, bills of airplanes and trains, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase goods and materials, etc.

2) Self-made original voucher refers to the voucher filled in by the internal handling department or personnel of the unit when the economic business event occurs or is completed. Such as material receiving list, picking list, start order, cost calculation order, outbound order, etc.

2. Classification according to the filling procedures and contents

According to the different procedures and contents, self-made original vouchers can be divided into one-time vouchers, cumulative vouchers and summary vouchers.

1) One-time voucher: A 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.

"Warehousing lists" for purchased materials and accounting vouchers prepared according to the needs of account books and economic operations.

For example, "material cost allocation table" and so on 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 events. 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.

3. Classification according to different formats:

1) General voucher: the original voucher with a unified format and method of use that is uniformly printed by the relevant departments and used within a certain range. (Nationwide VAT invoices, bank transfer settlement vouchers, etc.).

2) Special voucher: the original voucher printed by the unit itself and used only within the unit. (Receipts, Picking Lists, Payroll Expense Allocation Sheets, Depreciation Calculation Sheets, etc.).

Train tickets, invoices, check stubs, receipts.

1. Self-made original vouchers. Also known as internal original voucher, it is a voucher filled in by the departments and personnel who handle the business by the unit when notifying, executing, and completing an economic business. Such as material receipt list, picking list, limit picking list, product warehousing list, product delivery list, loan form, travel expense reimbursement form, cash receipt, depreciation calculation table, salary calculation sheet, etc.

The content of the original self-made voucher will be different for different economic businesses.

2. External original vouchers. Also known as external original vouchers, it refers to the original vouchers directly obtained from external units or individuals when economic business occurs or is completed. For example, the enterprise purchases materials and receives the ordinary invoice or special invoice for value-added sales and tax change from the supplier, the Sakurafu bank settlement voucher for the payment of the purchase unit for product sales, the receipt obtained when the payment is made to the external unit, and the air ticket and train ticket obtained by the employee on a business trip.

1. According to the different types obtained, it is divided into self-made original vouchers and external original vouchers.

2. According to the different formats, it is divided into general vouchers and special vouchers.