原始凭证是在经济业务发生时直接取得或填制的,是记录经济业务内容和完成情况的具有法律效力的书面证明文件。原始凭证除应具备它的基本内容,还要求字迹工整、清晰、易于辨认。目的是保证原始凭证能够正确、及时、清晰地反映各项经济业务的真实情况,便于财会部门和有关部门对经济业务的审核把关,并作为编制记帐凭证和登记帐簿的依据,防止不法分子搞贪污盗窃等违法乱纪行为。我厂在会计工作达标验收中,验收小组通过认真检查,给我们指出了一些不“规范化”的地方,其中,记帐凭证所附的原始凭证单据没盖附件章。他们提出整改要求:今年元月份以来,记帐凭证所附的原始凭证及有关资料全部要补盖附件章。盖附 The original voucher is obtained or filled in directly upon the occurrence of economic business and is a legally binding documentary document recording the contents and completion of economic business. In addition to the original document should have its basic content, but also requires writing neat, clear, easy to identify. The purpose is to ensure that the original voucher can correctly, promptly and clearly reflect the realities of various economic operations and facilitate the examination and verification of economic operations by the financial departments and relevant departments and as a basis for compiling vouchers and registering books to prevent criminals Engage in corruption and theft and other illegal activities. I factory acceptance of accounting standards, the inspection team through careful examination, we pointed out that some do not “normalize” where the voucher attached to the original voucher document did not cover the attachment chapter. They put forward the rectification request: Since January this year, the original vouchers attached to the vouchers and related materials should be supplemented with an attachment. Cover attached