The authenticity, reasonableness, legitimacy, correctness and completeness of the accounting documen

Authenticity means that the voucher must be based on real economic business;Reasonableness and legitimacy refer to accounting documents.

It can be used as a basis for supervising and examining whether economic operations are reasonable and legal;Correctness means that the accounting vouchers should be filled in in accordance with a certain format, and the text and amount should correctly reflect the economic and business mattersCompleteness means that the accounting documents should be completely reflected in the corresponding matters.

Summary. First, the parties and parties involved in the economic business must be genuine. The unit that issued the original voucher, the unit that accepted the original voucher, the person responsible for filling in the original voucher, and the person responsible for obtaining the original voucher must fill in the original voucher truthfully, and must not assume the name of another person or other unit, nor shall it fill in a false name.

Second, the time, place, and date on which the economic transaction occurred must be genuine. The real time of the economic transaction shall not be changed to a previous or future time;It is not allowed to change the economic transaction that occurred in place A to occur in place B, nor to change the true date of filling in the original voucher to a date before or later.

Hello dear, glad to answer for you. How can we ensure the authenticity and legitimacy of the original documents?

1. Authenticity review The so-called authenticity, the first grinding of things means that what should be reflected on the original voucher should be the original face of the economic business, and the real situation shall not be concealed, distorted and reversed.

First, the parties to the economic business must be genuine. The unit that issued the original voucher, the unit that accepted the original voucher, the person responsible for filling in the original voucher, and the person responsible for obtaining the original voucher must fill in the original voucher truthfully, and must not assume the name of another person or other unit, nor shall it fill in a false name. Second, the time, place, and date on which the economic transaction occurred must be genuine.

The real time of the economic transaction shall not be changed to a previous or future time;It is not allowed to change the economic business that occurs in place A to the occurrence of filial piety in place B, nor to change the true date of filling in the original voucher to the date before or after the quarrel.

It has the right not to accept it, and to report it to the person in charge of the unit, requesting that the reasons be ascertained and the relevant parties held accountable.

Accounting institutions and accounting personnel have the right not to accept untrue and illegal original vouchers, and report to the person in charge of the unit, request to find out the reasons, and investigate the responsibility of the relevant parties. This is the embodiment of the accounting oversight function.

Accountants have the right to refuse to accept untrue and illegal original vouchers. Personal opinion, for reference.

Hello, the relevant information we have inquired about this question for you is: whether the economic business reflected in the original voucher complies with the current laws and regulations of finance, taxation, economy, finance and other relevant laws and regulations, and whether it conforms to the current financial accounting system. To verify the legitimacy of the original voucher, it is necessary to review the original voucher.

Check whether the appearance of the inner shed filled in by the original voucher is consistent with the type of the original voucher. For example, the content of a commercial invoice should be filled in the wholesale, retail and department store sales and other goods, if the product name column is filled in the processing fee 、..Check whether the seal stamped on the original voucher matches the type of bill.

For example, the seal stamped on the invoice of a business chain is the seal of a certain printing house, a certain organ, a certain automobile repair factory, and a certain typing and copying agency.

Hello dear, 1Check whether the content of the original voucher is consistent with the type of the original voucher. For example, if the product name column is filled in with processing fees, maintenance fees, leasing fees, service fees, printing fees, etc., which obviously does not match the type of bill, this kind of reimbursement bill is a non-compliant bill.

2.Check whether the seal stamped on the original voucher matches the type of bill. For example, the seal stamped on a commercial invoice is the seal of a certain printing house, a certain organ, a certain automobile repair factory, and a certain typing and copying agency, obviously such an original voucher, the stamped seal does not match the type of bill, and it is also a violation of the bill.

The seal of the reimbursement invoice is generally the special seal of the original invoice, and according to the "Invoice Management Measures", the seal of the reimbursement bill can be a special seal for the invoice or a special seal for finance. <>

Accounting institutions and accounting personnel have the right not to accept untrue and illegal original vouchers, and report to the person in charge of the unit.

Accounting Law of the People's Republic of China

Article 14 Accounting vouchers include original vouchers and accounting vouchers.

To handle the economic and business matters listed in Article 10 of this Law, it is necessary to fill in or obtain original vouchers and send them to the accounting institutions in a timely manner.

Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right not to accept the untrue and illegal original vouchers, and report to the person in charge of the unitThe original vouchers with inaccurate or incomplete records shall be returned, and they shall be required to be corrected and supplemented in accordance with the provisions of the national unified accounting system.

The contents of the original voucher shall not be altered;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, it shall be reopened by the issuing unit and shall not be corrected on the original voucher.

Accounting vouchers should be prepared on the basis of the original vouchers and relevant information that have been audited.

Article 15 The registration of accounting books must be based on the audited accounting vouchers and conform to the provisions of the relevant laws, administrative regulations and the national unified accounting system. Accounting books include general ledgers, subsidiary ledgers, journals, and other auxiliary books.

Accounting books shall be registered in the order of consecutive numbered pages. If there is an error in the accounting book or there is a page gap, a missing number, or a line skipping, it shall be corrected in accordance with the method prescribed by the national unified accounting system, and the accountant and the person in charge of the accounting institution (accounting supervisor) shall affix the seal of the correction.

Where electronic computers are used for accounting, the registration and correction of their accounting books shall conform to the provisions of the unified accounting system of the state.

Article 16 All economic and operational matters arising from each unit shall be uniformly registered and accounted for in the accounting books set up in accordance with the law, and shall not be registered and accounted for in private accounting books in violation of the provisions of this Law and the unified accounting system of the State.

Article 17 Each unit shall regularly check the accounting books and records with the physical objects, payments and relevant materials to ensure that the accounting books and records are consistent with the actual amount of physical objects and funds, the relevant contents of the accounting books and accounting vouchers, the corresponding records between the accounting books, and the relevant contents of the accounting statements are consistent.

Article 18 The accounting treatment methods adopted by each unit shall be consistent with each period before and after, and shall not be changed at will; If it is really necessary to make a change, it shall be changed in accordance with the provisions of the national unified accounting system, and the reasons, circumstances and impact of the change shall be explained in the financial accounting report.