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读了《财务与会计》1989年第11期邓南湘同志的《对记帐凭证中附件的浅见》,深受启发。的确,在当前对记帐凭证附件张数的确定,争论较多,除该文涉及到的“部分”与“全部”之争外,还有“有”“无”附件之争。所谓“有”“无”附件,是指部分转帐凭证所附原始凭证的张数可有可无。例如:待摊或预提某项费用,更正或补充原有记帐凭证,调整一级科目所属明细科目(串户情况下)等。部分人认为上述情况下可以采用无原始凭证的记帐凭证。其理由:一是在摘要栏中已有简要说明无需重复;二是在无原始凭证的情况下也能反映该项经济业务的全貌。笔者认为,所有的记帐凭证都应附原始依据,并计列附件张数,其理由如下:
Read the “Finance and Accounting” 1989 the eleventh Comrade Deng Nanxiang’s “vouchers attached to the vouchers,” inspired by. Indeed, in the current debate on the determination of the number of attachments to vouchers, there is much debate, except for the dispute between the “part” and the “all” involved in the article, as well as “ Annex dispute. The so-called ”“ ” “ ”attachment, refers to the partial vouchers attached to the original voucher of the number of sheets optional. For example: to be amortized or withholding a fee, to correct or supplement the original vouchers, adjust the level of subjects belonging to the details of the subject (serial case) and so on. Some people think that the above circumstances can be used without the original voucher credentials. The reasons: First, there is a brief summary in the summary column without duplication; Second, in the absence of the original document can also reflect the overall situation of the economy. The author believes that all the accounting vouchers should be attached to the original basis, and counted the number of annexes for the following reasons: