最近参加食品系统的帐务检查,发现有不少会计人员忽视对原始凭证的审核,造成不必要的帐务混乱。一种情况是,填制记帐凭证时,没有以原始凭证为依据。如有的商品损失上万元,没有任何原始凭证和附件为依据;有的门市部商品短少,没有原始凭证,就虚提商品损耗数百元;有的没有调拨单,也填制了记帐凭证,将上千元的商品调到门市部;甚至个别会计乘机混水摸鱼,没有原始凭证,仍然填制记帐凭证冲减银行借 Recently participated in the food inspection system, found that many accounting personnel ignore the audit of the original certificate, resulting in unnecessary accounting confusion. In one case, the original voucher was not used to fill in the voucher. If there is a loss of goods on the yuan, there is no basis for any original documents and attachments; some shops lack of goods, there is no original voucher, on the virtual mention of goods loss of several hundred dollars; some do not transfer orders, but also fill in the accounting Vouchers, thousands of dollars will be transferred to the store sales department; and even individual accounting opportunity to catch fish, no original voucher, still fill the voucher to offset the bank voucher