LT What are the requirements for the original document in the Accounting Fundamentals Work Specifica

Answer]: Friends a, c, d

According to the "Accounting Basic Work Specification", the original voucher shall include the following contents: the name of the original rotten and bent voucher; the date on which the original voucher was issued; The name of the unit or the name of the person who filled in the original voucher; The unit that accepts the original voucher; the name of the economic business matter; the quantity, unit price and amount of economic business transactions; Signatures or seals of persons handling economic and business matters.

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.

a Quantity, unit price and amount of economic transactions.

c Fill in the name of the unit from which the original voucher was made.

d Units that accept original vouchers.

Answer: a c d

A is chosen because the quantity, unit price and amount are the quantitative proof of the occurrence of economic business and the basis for ensuring the authenticity of accounting information. In particular, the uppercase and lowercase amounts must be filled in completely according to the regulations to prevent fraud. C was chosen because it was necessary to prove whether the economic transaction was indeed carried out by the unit, so as to facilitate bookkeeping and auditing.

It is important to note that the name of the unit must be the full name and must not be omitted. The reason for choosing D is that the unit that fills in the voucher is the certifier of the occurrence of the economic business, which is conducive to understanding the ins and outs of the economic business.

The requirements for filling in the original voucher are:

1. Fill in timely.

All kinds of original vouchers must be filled in in a timely manner, and sent to the accounting department in a timely manner according to the prescribed procedures, and the accounting department shall be audited, and on this basis to fill in the accounting vouchers, shall not be delayed for any reason, so as to avoid delaying the normal progress of accounting, to ensure the effectiveness of accounting information.

2. The content is complete.

The basic content required to be filled in in the original voucher should be complete and should not be omitted or abbreviated. The relevant departments and personnel handling the business should conscientiously examine and sign and affix their seals.

3. The record is true.

The contents and figures of the economic operations listed in the original vouchers must be true and reliable, and conform to the actual situation, and it is not allowed to falsify or alter the original vouchers by any means, nor can the figures be arbitrarily estimated.

4. Complete procedures.

The original voucher must meet the requirements of complete formalities to clarify the economic responsibility and ensure the authenticity of the voucher.

5. Serial numbering.

All original documents must be numbered consecutively for verification. If it is an original voucher that has been pre-printed and numbered, such as invoices, checks and other important vouchers, when it is written as bad and invalid, it should be stamped with a "void" stamp, and it should be properly kept together with the stub and should not be torn up.

6. Write clearly and standardly.

When filling in the original voucher, it should be filled in with black or blue ink, the text is brief, the handwriting is correct, the filling is neat and standardized, easy to read, and the simplified text that has not been published shall not be used.

1. Authenticity and reliability, that is, fill in the economic business content truthfully, do not deceive, do not alter and make up.

2. The content is complete, that is, the items that should be filled in should be filled in one by one, and there should be no shortage.

3. Fill in in timely, that is, when the economic business occurs or is completed, the original voucher should be filled in immediately, so that there is no backlog, no delay, and no supplementation after the fact.

4 Write clearly.

5. Sequential use, that is, use in the order of numbering when filling, and the voucher of the skip number should be stamped with the stamp of "invalid" and shall not be torn.

1.The record is true; 2.The content is complete; 3.The formalities are complete; 4.Write clearly and standardly; 5.Sequential numbering.

Summary of matters, amount, signature.

The original voucher is a legally effective supporting document and the basis of accounting, and should meet the following basic requirements:

1) Keep your records true. The date, business content, quantity, and amount filled in on the original voucher must be fully consistent with the actual situation to ensure that the content of the voucher is true and reliable.

2) The content should be complete. The original voucher must be filled in in accordance with the prescribed format and content, without any omission, and must be signed and sealed by the personnel handling the business, and the authenticity and correctness of the voucher shall be fully responsible. If the content is incomplete, it cannot be used as a legal proof of economic business or as a valid accounting document.

3) Fill in in timely. The original vouchers shall be filled in in a timely manner according to the implementation and completion of economic operations.

4) Write clearly. The words and numbers on the original voucher should be filled in carefully, and the handwriting should be clear and easy to read, and should not be arbitrarily altered, scratched or deleted. If an error is found in the general voucher, it must be crossed out and corrected, that is, the wrong words or numbers should be crossed out with a red line, and then the correct number or text should be written above the red line, and the seal of the person handling it should be stamped.

5) The format should be standardized. The original voucher should be written with a blue or black pen, and the writing should be clear and standardized. Fill in the check must use a carbon pen, which is a voucher that needs to be written, and must be written clearly at one time, and the total lowercase amount should be preceded by a currency symbol, such as"￥""hk""us"Wait.

If there is a "cent" in the capitalization amount, the word "whole" is not added after it, and the rest are all added with the word "whole" at the end, and the currency value unit should be added before the capitalization amount, indicating the words "RMB", "US dollar", "Hong Kong dollar", etc., and there shall be no space between the currency value unit and the amount figure and between the amount figures.