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现今,伪造发票、回笼发票、过期发票、外地流入发票等非正规发票在被审计单位的会计凭证中较为常见,严重地影响了会计信息的真实性、合法性。笔者现提供三招鉴别“问题”发票的方法,供大家参考。第一招——发票外观鉴别“问题”发票发票联(含抵扣联)中有一定数量和种类的防伪纤维,其彩色纤维在自然光下目视可见,分布密度为每平方分米25～50根,纤维长度为3～4mm,发票联的正反两面均可观察到彩色纤维,效果基本一致。
Today, informal invoices such as forged invoices, returned invoices, overdue invoices, and inflows from abroad are more common in accounting vouchers in audited units, seriously affecting the authenticity and legality of accounting information. The author is to provide three strokes to identify “question ” invoice method for your reference. The first one - the invoice appearance identification “question ” invoice invoice (including deduction Union) there are a certain number and types of anti-counterfeit fibers, the color of the fiber visible under natural light, the distribution density of 25 per square decimeter ~ 50, fiber length of 3 ~ 4mm, both sides of the invoice can be observed color fiber, the effect is basically the same.