咨询目前实务工作中的虚假发票令财务人员防不胜防,请问这些虚假票据有哪些主要特征和表现形式?(北京市孙磊)解答目前在实务工作中比较常见的虚假票据的特征有:(1)“大头小尾”票据。这种发票是购物者与商家串通不写品名、大写位不封顶,小写位不写“$”字的,然后在“百、千、万”位上再自填数额,从正面看有时可以以假乱真。对此的鉴别办法是从发票背面看笔迹、笔画轻重、数字排列是否整齐,从这些方面是能看出破 Consult the current practice of false invoices so that financial officers are hard to detect, what are the main features of these fake notes and manifestations? (Beijing Sun Lei) answer At present, more common practice in the practice of false bills are: (1) “Big tail” bills. This invoice is a collusion between the shopper and the merchant does not write the name, uppercase is not capped, lowercase does not write “$ ” word, and then in the “hundreds, thousands, million” bit and then recalculate the amount from the front Look sometimes can be true. The identification of this approach is to look at the back of the invoice handwriting, stroke severity, the number is arranged neatly, from these areas can be seen broken