Definition of common vouchers and what vouchers include

Commonly used documents refer to documents that can be used to prove that economic transactions have occurred. Commonly used vouchers include invoices, checks, contracts, and time records. Under the pre-numbering system, all invalidated vouchers must be kept properly.

Ensure that the operators prepare relevant vouchers in a timely manner when executing transactions. Completed vouchers should be sent to the accounting department as early as possible so that the transaction can be recorded. The vouchers that have been registered should also be filed in order.

The determination of common vouchers is to set up the vouchers that are often to be done, fix the summary, fix the account, and select the commonly used vouchers to enter the amount when needed, and you can directly generate the vouchers.

Vouchers, also known as accounting vouchers, refer to written certificates that can be used to prove the occurrence of economic and business matters, clarify economic responsibilities, and register account books accordingly, and have legal effect. Vouchers can be divided into original vouchers and accounting vouchers.

Commonly used vouchers include invoices, checks, contracts, and time records. Under the pre-numbering system, all invalidated vouchers must be kept properly. The voucher procedure should be able to ensure that the operator prepares the relevant vouchers in a timely manner when executing the transaction.

Completed vouchers should be sent to the accounting department as early as possible so that the transaction can be recorded. The vouchers that have been registered should also be filed in order.

It is to set up the vouchers that are often to be done, fix the summary, fix the account, and select the commonly used vouchers to enter the amount when needed, and you can directly generate the vouchers.

Silver payment: the borrower must have nothing, the credit must have.

Silver receipt: There must be a borrower, and there must be no credit.

Pay-as-you-go: There must be no debit, there must be a credit.

Cash-as-you-go: There must be a borrower, and there must be no credit.

Transfers: Debits and credits must be available, banks and cash must be none.

Vouchers can be divided into original vouchers and accounting vouchers.

1. The original voucher, also known as the document, is filled in when the economic business event occurs or is completed, and is used to prove that the economic business event has occurred or completed, so as to clarify the economic responsibility and be used as the original basis for bookkeeping.

1) Foreign original vouchers refer to the vouchers obtained from foreign units when economic transactions occur with foreign units. For example, invoices, bills of airplanes and trains, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase goods and materials, etc.

2) Self-made original voucher refers to the voucher filled in by the internal handling department or personnel of the unit when the economic business event occurs or is completed. Such as selling blind bridge receiving list, picking list, start order, cost calculation order, outbound order, etc.

2. Accounting vouchers refer to the accounting vouchers that are classified according to the content and nature of economic and business matters according to the original vouchers and related information that are audited and correct, and the accounting entries are determined as the basis for the registration of accounting books.

Accounting vouchers can be divided into special accounting vouchers and general accounting vouchers according to their uses.

1. Special accounting vouchers refer to accounting vouchers that reflect economic business in a classified manner. This kind of accounting voucher can be divided into receipt voucher, payment voucher and transfer voucher according to the different contents of its economic business.

1) Proof of receipt. Receipt voucher refers to the accounting voucher used to record the receipt of cash and bank deposits.

2) Proof of payment. A payment voucher is an accounting voucher used to record cash and bank deposit payment transactions.

3) Transfer voucher. A transfer voucher is an accounting voucher used to record transactions that do not involve cash and bank deposits.

2. The general accounting voucher refers to the accounting voucher used to reflect all business spirits. Usually a font size.

Accounting vouchers refer to written proofs that record the occurrence or completion of economic operations, and are the basis for registering account books. Every enterprise must fill in and review the accounting vouchers according to certain procedures, and register the account books according to the audited accounting vouchers, so as to truthfully reflect the economic business of the enterprise. The Accounting Law stipulates the types, acquisition, review, and correction of accounting vouchers.

Accounting vouchers are divided into original vouchers and accounting vouchers according to their preparation procedures and purposes, the former is also known as documents, which are the original written proofs that are filled in at the time of the initial occurrence of economic transactions, such as sales invoices, payment receipts, etc. The latter, also known as accounting vouchers, is based on the original vouchers that have been verified and correct.

The accounting vouchers are classified according to the content of economic business items and filled in after the accounting entries are determined. It is the direct basis for logging into the account book, and the commonly used accounting vouchers include receipt vouchers, payment vouchers, transfer vouchers, etc.

1. Voucher, a Chinese word, pinyin is píng zhèng, and the interpretation is the root certificate of credentials.

2. Credential source:

Song Wangyan's "Tang Yulin Literature": "And Li is not detailed, he will want to write, it is advisable to have evidence, and carefully search for relatives and look at it, which is nothing more than a rash." ”

The third fold of Yuan Anonymous's shirt cracked "Mandarin Duck Quilt": "It is clear that the white paper taught me to draw black characters or leaks, how to leave it as a certificate for other families." ”

Vouchers, also known as accounting vouchers, refer to written certificates that can be used to prove the occurrence of economic business matters, clarify economic responsibilities and register account books accordingly, and have legal effect. It can be divided into two main categories: original vouchers and accounting vouchers.

The so-called original voucher, also known as the document, is filled in when the economic business event occurs or is completed, and is used to prove that the economic business event has occurred or completed, so as to clarify the economic responsibility and be used as the original basis for bookkeeping, and it is an important information for accounting. The so-called accounting voucher refers to the accounting voucher that the accounting personnel classify according to the content and nature of the economic and business matters according to the original vouchers and relevant materials that are verified and correct, and determine the accounting entries as the basis for the registration of accounting books. In the whole accounting process, the accounting voucher is the first pass, if the voucher used is false or not illegal, then the entire accounting can not be true.

Cashier is a general term for handling the cash receipt and payment, bank settlement and related accounts of the unit in accordance with the relevant regulations and systems, and keeping cash in stock, valuables, financial seals and related bills. Zao Meng In a broad sense, as long as it is the receipt, payment, custody and accounting of bills, monetary funds and valuable **, they all belong to the cashier. It includes not only the handling of bills, monetary funds, and valuable receipt and payment business of the accounting department of each unit, the sorting and custody of bills, monetary funds, and valuable funds, the accounting of monetary funds and valuable funds, but also the receipt and payment of monetary funds and the custody of various business departments.

In the narrow sense, cashier only refers to the work of the accounting department of each unit to set up cashier positions or personnel.