原始记录是记载企业经济活动的最初的书面资料。它通过一定的单、表、卡片、台帐等形式反映生产经营活动,是企业核算中最原始、最基本、最经常、数量最大的资料,是进行经济核算的重要依据。每个企业都必须具有完备的原始记录制度及管理办法,如:格式设置、内容、填写、签署、传递、汇集、反馈、归档保存等。 The original record is the first written information that records the economic activities of the enterprise. It reflects the production and business activities through certain forms, forms, cards, accounts and other forms. It is the most primitive, the most basic, the most frequent and the most abundant data in business accounting. It is an important basis for economic accounting. Each enterprise must have a complete record of the original system and management practices, such as: formatting, content, fill in, sign, pass, pool, feedback, archive and so on.