What are the processing skills of the original voucher attached to the accounting voucher

Answer] False Analysis] Except for the accounting vouchers for settlement and correction of errors, which can be left without the original vouchers, other accounting vouchers must be attached with the original vouchers.

Extension of relevant knowledge.

The basic requirements of Article 51 of the Accounting Basic Work Specification for accounting vouchers are:

1) The content of the accounting voucher must have: the date of filling in the voucher: the voucher number; Economic Business Summary; Ledger Subjects; Amount:

the number of original vouchers attached; Signature or seal of the person who fills in the voucher, the auditor, the bookkeeper, the person in charge of accounting, and the person in charge of accounting. The receipts and payment accounting vouchers shall also be signed or sealed by the cashier.

If the self-made original voucher or the original voucher summary table is used instead of the accounting voucher, it must also have the items that the accounting voucher should have.

2) When filling in the accounting vouchers, the accounting vouchers shall be numbered consecutively. If an economic transaction needs to fill in more than two accounting vouchers, the fractional numbering method can be used.

3) Accounting vouchers can be filled in according to each original voucher, or according to a number of original vouchers of the same kind of summary filling, or according to the original voucher summary table. However, it is not allowed to summarize the original vouchers with different contents and categories on one accounting voucher.

4) In addition to the accounting vouchers for settlement and correction of errors can not be attached to the original vouchers, other accounting vouchers must be accompanied by the original vouchers. If an original voucher involves several accounting vouchers, the original voucher can be attached to a main accounting voucher and the number of the accounting voucher to which the original voucher is attached or a copy of the original voucher can be indicated on the other accounting vouchers.

If the expenses listed in an original voucher need to be borne jointly by several units, the part borne by the other units shall be issued to the other party for settlement. The original voucher division form must have the basic content of the original voucher: the name of the voucher, the date of filling in the voucher, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, the signature or seal of the person in charge, the name of the unit accepting the voucher, the content of the economic business, the quantity, the unit price, the amount and the cost allocation, etc.

5) If there is an error in filling in the accounting voucher, it should be filled in again.

If an accounting voucher that has been registered in the account is found to be filled in incorrectly within the current year, an accounting voucher with the same content as the original can be filled in in red, and the words "cancel a certain number voucher on a certain day of a certain month" are indicated in the summary column, and at the same time, a correct accounting voucher is filled in again with blue characters, indicating the words "a certain voucher of a certain day of a certain month and a certain day" can be re-filled. If there is no error in the accounting account, but only the amount is wrong, you can also make an adjustment voucher for the difference between the correct number and the wrong number, and use blue for the increase and red for the decrease. If it is found that there is an error in the accounting voucher of the previous year, a corrected accounting voucher shall be filled in in blue.

6) After the accounting voucher is filled in with economic business matters, if there is a blank line, it should be written off from the blank line under the last amount of the amount column to the blank line on the total.

According to the accounting voucher registration of the sub-ledger, but the type of account book of the sub-ledger is different, the general asset class registration three-column type, the cost class registration multi-column test, profit and loss class depending on the situation, the T-shaped account is only used to summarize the account summary table 983354209 my q has something to do not understand can ask me again.

Accounting vouchers are original vouchers, and the basis for filling in them is the procedure and purpose.

The original voucher is the basis for the preparation of accounting vouchers, and the accounting vouchers are the basis for registering account books. In accounting treatment, the original voucher is the most basic voucher that records the occurrence and change of economic transactions, and it reflects the truthfulness, legality and accuracy of economic transactions. By reviewing and verifying the original vouchers, the authenticity and reliability of the accounting records can be ensured, so as to provide accurate financial information for the business decision-making of the enterprise.

The preparation of accounting vouchers must be based on true, legal and accurate original vouchers, which is the basis for the preparation of accounting vouchers. Accountants ensure the authenticity and legitimacy of the original vouchers through the review, verification and verification of the original vouchers.

and use it as the basis for the preparation of accounting vouchers. When compiling accounting vouchers, it is necessary to determine the accounting subjects and amounts, fill in the accounting vouchers and sign and seal them according to the economic transactions recorded in the original vouchers, so as to ensure the accuracy and reliability of the accounting vouchers.

What does an accountant do:

1. Prepare accounting vouchers, prepare accounting vouchers according to the original vouchers, and ensure the accuracy of accounting subjects and amounts. Register accounting books, and register all kinds of accounting books according to accounting vouchers, including general ledger, sub-ledger, cash journal and bank deposit journal.

2. Preparation of financial statements, according to the requirements of the accounting system and accounting standards, prepare various financial statements, including balance sheets, income statements and cash flow statements. Financial statement analysis, data analysis of the prepared financial statements, to provide financial information for business decision-making. Tax declaration, responsible for the tax declaration and payment of enterprises, to ensure that the declaration and payment of taxes on time and in accordance with regulations.

3. Audit and annual report, according to the requirements of relevant national and regional laws and regulations, audit and annual report work to ensure the truthfulness, accuracy and completeness of the accounting records and financial status of the enterprise. Financial management, participate in the financial management of the enterprise, including budgeting, cost control, capital operation and financial decision-making.

1. The basic contents of the original voucher are:

1. The name of the original voucher;

2. The date and number of the voucher;

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

4. The external voucher must have the name of the unit that accepts the voucher;

5. The quantity, unit of measurement, unit price and amount involved in economic business;

6. Summary of economic business;

7. Signature of the business department or personnel.

Accounting vouchers have the following basic contents:

1. The name of the accounting voucher;

2. The date of filling in the accounting voucher;

3. The number of the accounting voucher;

4. Summary of economic and business matters;

5. The accounting subjects involved in economic and business matters and their bookkeeping directions;

6. The amount of economic and business matters;

7. Bookkeeping marks;

8. The number of original vouchers attached;

9. Signature and seal of accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant personnel.

According to the original document, you have to distinguish whether the original document is an expense or a cost. If it is a cost account, it must be included in the cost of the account of the asset class, the account of the liability class, or the account of the profit and loss class. If it is an expense, what kind of expense is also scored, such as management expenses, financial expenses, etc.

In fact, it is not so complicated and difficult to make a certificate, just be proficient.

Here's how:

1) The contents of the accounting voucher must be complete.

2) Accounting vouchers should be numbered consecutively. If an economic transaction needs to fill in more than two accounting vouchers, the fractional numbering method can be used.

3) The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.

4) Accounting vouchers can be filled in according to each original voucher, or compiled according to a number of similar original vouchers, or can be filled in according to the summary table of original vouchers. However, it is not allowed to summarize the original vouchers of different contents and categories on a single accounting voucher.

5) Except for the accounting vouchers for settlement and correction of errors, the original vouchers must be attached to other accounting vouchers.

Doing a good job of accounting is an important project of an enterprise, especially as a competent accountant, according to the spirit of Article 51 of the Ministry of Finance's "Accounting Basic Work Specification", the accounting voucher must have the following contents: (l) the date of filling in the voucher: the date of filling in the receipt voucher and the payment voucher should be filled in according to the actual income date and the actual payment date of the monetary funds; The date of preparation of the transfer voucher can be filled in according to the date of receipt of the original voucher or the date of preparation of the accounting voucher.

2) Voucher number: The accounting voucher must be numbered, which is conducive to finding. (3) Summary of economic business:

An abstract is a brief description of an economic business. (4) Accounting subjects: Accounting subjects are the names of accounts, and the correct use of accounting subjects is the basic link for accounting processing.

5) Amount: The amount listed in the accounting voucher is the basis of accounting, which is related to the correctness of accounting books and accounting statements. For this reason, the calculations must be accurate, clearly written, and in accordance with the requirements.

6) The number of attached original vouchers: The original vouchers are the basis for the preparation of accounting vouchers, and the number of attached original vouchers must be filled in on the accounting vouchers, and the two must be consistent. (7) Signatures or seals of voucher makers, auditors, bookkeepers, persons in charge of accounting institutions, and accounting supervisors

In order to facilitate the clarification of financial responsibility. (8) Fill in the accounting voucher according to the original voucher that is correct. I hope your work goes well and your performance soars!

Do you know that accounting entries are based on the transactions that occur in the original vouchers?

1. The basic contents of the original voucher are:

1. The name of the original voucher;

2. The date and number of the voucher;

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

4. The external voucher must have the name of the unit that accepts the voucher;

5. The quantity, unit of measurement, unit price and amount involved in economic business;

6. Summary of economic business;

7. Signature of the business department or personnel.

Accounting vouchers have the following basic contents:

1. The name of the accounting voucher;

2. The date of filling in the accounting voucher;

3. The number of the accounting voucher;

4. Summary of economic and business matters;

5. The accounting subjects involved in economic and business matters and their bookkeeping directions;

6. The amount of economic and business matters;

7. Bookkeeping marks;

8. The number of original vouchers attached;

9. Signature and seal of accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant personnel.

1.Keep your records true.

The economic business content and figures filled in the original voucher must be true and reliable, and conform to the actual situation.

2.Be complete.

The items required to be filled in in the original voucher must be filled in one by one, and shall not be omitted or omitted.

3.The formalities should be complete (signature, seal: who issues the ticket will seal it, and who will handle it will sign).

1) The original voucher made by the unit must be signed and sealed by the leader of the handling unit or other designated personnel;

2) The original voucher issued by the outside world must be stamped with the official seal of the unit;

3) The original voucher obtained from the outside must be stamped with the official seal of the filling unit;

4) The original voucher obtained from the individual must be signed and stamped by the person who filled it out.

4.Writing should be clear and standardized. Key resistance.

1) Do not use simplified Chinese characters that have not been published.

2) The upper and lower case amounts must match and be filled in properly.

Lowercase amounts should be written one by one in Arabic numerals, and ligatures should not be written.

Before the amount, fill in the RMB symbol, "RMB symbol", and Arabic numerals, and there should be no blanks;

The amount and number are all filled in to the corners and points, and if there are no angles and points, write "00" or the symbol "-" if there are angles and no points, write "0" in the quantile, and do not use the symbol "-".

The capitalized amount shall be written in block letters or line calligraphy in Chinese characters such as one, two, three, four, wu, lu, qi, 捌, jiu, pick, hundred, thousand, thousand, million, billion, yuan, angle, minute, zero, whole, etc.;

If the word "RMB" is not printed before the capitalized amount, the word "RMB" should be added in three drafts of Ming Chun, and there shall be no blank space between the word "RMB" and the capitalized amount;

If the uppercase amount reaches the yuan, the word "whole" or "positive" should be written after it; up to the corner, you can write the word "whole" or "positive"; If there are points, do not write the word "whole" or "positive". If the lowercase amount is , the uppercase amount should be written as "RMB 10000000000000000000000000000000000000000000000000000000000000

5.The numbering should be consecutive. (Important).

If the original voucher has been pre-printed and numbered, it should be stamped with a "void stamp" when it is written as invalid, and it should be kept properly and should not be torn up.

6.It shall not be altered, scratched, or repaired. (Correction, important) If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit.

If there is an error in the amount of the original voucher, the issuing unit shall reopen the Huaiqiao Bridge, and shall not be corrected on the original voucher.

7.Fill in in timely.