In practice, what is the accounting voucher called and what is the carrier?

Accounting vouchers are one of the most common and commonly used accounting vouchers. The accounting voucher is the original voucher that the accounting practitioner audits and corrects, and uses the voucher for unified bookkeeping in accordance with the specified filling specifications.

Entry vouchers, also known as accounting vouchers.

Accounting vouchers, accounting professional terms, are accounting vouchers that are filled in by the finance and accounting department according to the original vouchers, record the brief content of economic business, determine the accounting entries, and serve as the basis for bookkeeping. A record that determines the name of the account, the direction of the bookkeeping, and the amount in accordance with the requirements of the registration book, is the basis for the registration of the sub-ledger and the general ledger.

The accounting voucher must have the following basic contents:

1. The name of the accounting voucher and the name of the filling unit;

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.

Accounting vouchers, also known as accounting vouchers or entry vouchers, are accounting vouchers filled in by accountants according to the content of economic and business matters according to the original vouchers that are audited and correct, and based on which the accounting entries are determined.

Accounting vouchers need to be filled in on the basis of the regular original invoice, the debit and the credit, the loan amount must be consistent, the total amount must be filled in with the currency symbol to prevent them from changing, and the blank part of the unfilled amount is filled with a slash to prevent them from adding numbers. Write the time, number and then sign your name in the column of the document, and then review and bookkeeping.

Accounting vouchers or entry vouchers.

The accounting voucher method uses the accounting voucher as the data for the preparation of the cash flow statement**, and directly reflects the cash inflow and cash outflow by dividing the accounting voucher into several categories.

The data is directly linked to the accounting voucher. Whether the amount recorded in an accounting voucher should be listed in the cash flow statement should be judged in accordance with the principle of priority of accounting accounts, that is, according to the accounting subjects involved in the voucher. A complete accounting document contains the four most basic elements, accounting accounts, accounting directions, amount data, and summary.

The cash flow statement is mainly prepared based on these four elements.

Accounting vouchers can be divided into three types: receipt vouchers, payment vouchers and transfer vouchers according to the different economic transactions they reflect.

A receipt voucher is an accounting voucher used for cash and bank deposit income transactions.

A payment voucher is an accounting voucher used for cash and bank deposit payments.

A transfer voucher is an accounting voucher used for other transfer transactions that do not involve cash and bank deposit receipt and payment transactions.

According to the content, it is divided into three types: receipt, payment and transfer.

Answer] :d analysis: option A reflects that the original voucher and the accounting voucher are different from each other; Option B reflects that the original voucher and the accounting voucher are filled in in different ways; Option C reflects that the original certificate and the accounting voucher are different from the person who filled in the form.

According to the different contents of the economic business they reflect, the special accounting vouchers can be divided into receipt vouchers, payment vouchers and transfer vouchers.

1. The receipt voucher refers to the voucher prepared to reflect the increase in monetary funds.

The accounting vouchers for the collection of cash and bank deposits shall be filled in by the cashier after receiving the payment based on the original vouchers that have been verified and correct.

2. The payment voucher is an accounting voucher prepared according to the original voucher of cash and bank deposit payment business and specially used to fill in the accounting entries of the payment business.

3. The transfer voucher is a voucher used to record the transfer business unrelated to the receipt and payment of monetary funds, which is filled in by the accountant according to the original transfer voucher of Zheng Mo.

Accounting voucher is an accounting voucher that the accounting department fills in according to the original voucher, records the brief content of economic business, determines the accounting entries, and serves as the basis for bookkeeping.

Answer]: B Accounting vouchers are compiled by the accounting department based on the original vouchers or original voucher summary tables that are audited and correct.