Is the certificate issued by a foreign unit with an official seal an original certificate from outsi

belongs. External original vouchers refer to the original vouchers directly obtained from other units or individuals when economic transactions occur or are completed, or the initial certificates that can prove the origin of the goods. Foreign original documents are all one-time certificates.

For example, the invoices obtained by enterprises when purchasing, the vehicles and ships, accommodation tickets, cargo waybills, and bank collection notices provided by business travelers when reporting accounts are all foreign original vouchers.

It cannot be used as an invoice, but only as an auxiliary document.

External evidence refers to the relevant evidence provided by a third party other than the audited entity and has a certain connection with the matter under review. In addition to the business confirmation evidence and written evidence provided by the relevant units, external evidence also includes relevant physical evidence and statements of external personnel that are not within the scope of written evidence. Specifically, there are two types of external written evidence.

The first category includes the reply letter of accounts receivable, the letter of proof from the lawyer or other independent expert of the audited unit on the ownership or liability of the assets of the audited unit, the letter of the insurance company, the letter of the consignment enterprise or the consignment enterprise, and the certificate of the broker. These external written evidence are generally provided directly to the certified public accountant by a third party other than the audited entity, without going through the hands of the staff of the audited entity, and there is no possibility of alteration and falsification.

This is external evidence.

Answer]: 8 Analysis of Brother Wither] The original voucher obtained from an external unit must have the official seal of the unit that filled in the Qin, and at the same time, it should also have the signature of the person who is suspected of being corrupted.

The original voucher obtained from the outside must have the special financial seal of the filling unit. （）

a.That's right. b.Mistake.

Correct answer: B

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.

According to the provisions of Article 55 of the Ministry of Finance's "Accounting Basic Work Specifications", if the original external voucher is lost, the original issuing unit shall issue a certificate to prove the content of the economic business, the number and amount of the original voucher, and the certificate must be stamped with the official seal of the original issuing unit. Then the person in charge of the accounting institution, the accounting supervisor and the leader of the unit that accept the voucher shall go through the approval procedures, and the original voucher can be made on behalf of the applicant after the formalities are complete.

It is the person who receives the unit that handles the approval formalities, not the handling unit.

External original documents include invoices, bills of airplanes and trains, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase goods and materials, etc., such invoices must be changed to the other company's seal (not necessarily the official seal, but also the business seal, financial seal, invoice seal, etc.) does not necessarily require the signature of the person filling in, and the signature is to clarify the responsibility.

Original voucher, also known as document, is a kind of voucher directly obtained or filled in by business managers when an economic business occurs, which is used to indicate that an economic business has occurred or its completion and to clarify the relevant economic responsibilities. The original voucher is the original basis for filling in the accounting voucher or registering the account book, and is an important accounting information. When economic business occurs, each unit must not only obtain or fill in the original vouchers, but also send the original vouchers to the accounting institutions or full-time accounting personnel of the units in a timely manner, so as to ensure the smooth progress of the accounting work.

1) External original vouchers. Vouchers obtained by business managers from external units when the business occurs or is completed, such as ** unit invoices, bank collection notices, etc.

2) Self-made original vouchers. Vouchers formulated by the unit and filled in by relevant departments or personnel, such as material receipts, picking lists, wage settlement sheets, receipt receipts, sales invoices, cost calculation sheets, etc.

There are two sentences wrong, the first is not necessary, there are circumstances that cannot be obtained, such as train tickets, which are written down by the parties, and then approved by the person in charge of the accounting institution, the person in charge of the accounting, and the person in charge of the unit, which can replace the original voucher. Second, we need to know that the original words are approved by the person in charge of the accounting institution, the person in charge of accounting, and the person in charge of the unit. There are only two of them, and the person in charge of the accounting institution (the manager of the finance department), or the person in charge of accounting (if there is no finance department, the head of the accountant) and the person in charge of the unit (the legal representative) can approve it.

It cannot be without an official seal.

The reasons are as follows: 1. The original voucher is a written voucher obtained or filled in when the economic business occurs or is completed, and is used to record or prove the occurrence or completion of the economic business. It can be used not only to record the occurrence or completion of economic transactions, but also:Clarify financial responsibilityIt is the original data and important basis for accounting work, and it is the most legally effective document in accounting data.

2. The basic content of the original voucher:

The name of the original document; The date and number of the voucher was completed; Fill in the name of the voucher unit or the name of the person who filled in the voucher; The external voucher must have the name of the entity receiving the voucher; the quantity, unit of measure, unit price and amount involved in the economic transaction; a summary of the content of the economic business; Signature of the business department or person handling the business.

3. The original voucher obtained from other units shall use a uniform invoice, and the invoice shall be printed with a special tax seal; It must be stamped with the official seal of the filling unit.

"The original voucher obtained from a foreign unit must be stamped with the official seal of the unit that filled it out. In the actual operation process, there are also some special phenomena, out of habit or the use of the original voucher that the unit believes is not easy to forge, it is not stamped with the official seal. Such as:

Air, ferry, train, and bus tickets generally do not have an official stamp.