How to distinguish which are receipt vouchers, payment vouchers, and transfer vouchers?

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.

1. The receipt voucher refers to the accounting voucher used to record the cash and bank deposit collection business. In other words, the debit account is a receipt voucher for cash and bank deposits.

<>2. Payment vouchers refer to accounting vouchers used to record cash and bank deposit payment business. In other words, the credit account is a receipt voucher for cash and bank deposits.

<>3. Transfer vouchers refer to accounting vouchers used to record business that does not involve cash and bank deposits.

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.

There is a word on the voucher that will state it. For example, the receipt voucher has the words "receipt voucher" at the top of the paper, and then look at it. In the upper right corner of the box of the receipt voucher there is a "Debit Account" (increase in assets) and a "Credit Account" in the box.

The proof of payment is reversed. The transfer voucher is in the box between the borrower and the borrower!

Accounting vouchers are divided according to the content of the economic business they reflect, and can usually be divided into receipt vouchers, payment vouchers and transfer vouchers.

1) The receipt voucher refers to the accounting voucher used to record the cash in hand and the collection of bank deposits. The receipt voucher is filled in according to the original voucher of the cash in hand and bank deposit income business, which is the basis for registering the cash in inventory journal, the bank deposit journal and the relevant account books such as the detailed ledger and the general ledger, and is also the basis for the cashier to receive the payment.

2) Payment voucher refers to the accounting voucher used to record the payment business of cash in hand and bank deposit. The payment voucher is filled in according to the original voucher of the payment business of cash in hand and bank deposit, which is the basis for registering the cash in inventory journal, the bank deposit journal and the account books such as the relevant sub-ledger and the general ledger, and is also the basis for the cashier to make payments.

3) Transfer voucher refers to the accounting voucher used to record the business of cash in hand and bank deposits. The transfer voucher is filled in according to the original voucher of the transfer business, and is the basis for registering the relevant sub-ledger and general ledger books.

For units with less economic business, general accounting vouchers can be used instead of separate receipts, payments, and transfers.

Subject, the receipt voucher, payment voucher, and transfer voucher can be directly seen from the literal sense that they are the vouchers that record the receipt, payment, and transfer types of the enterprise. But in fact, the three have more meanings.

The receipt voucher is an accounting voucher that records the receipt of bank deposits and cash in hand.

The payment voucher is an accounting voucher that records the payment of bank deposits and cash in hand.

A transfer voucher is an accounting voucher that records economic transactions other than bank deposits and cash in hand.

In practice, many enterprises no longer set up three types of vouchers separately, and only set up general accounting vouchers to record all economic transactions.

1.Proof of payment is that the lender must have cash or bank deposits.

2.The transfer account is that there is no cash on both the borrower and the borrower, and there is no bank deposit.

3.There is a special case, that is, the money is withdrawn from the bank, or the cash is deposited in the bank, and the borrower has cash or bank deposit, which is the payment voucher.