财政部颁发的《会计人员工作规则》 (以下简称《规则》),对于如何填制会计凭证作了较为详细的规定。现就其中的几个具体问题,谈谈个人看法。一、会计凭证的内容及合法性 1.合法的会计凭证应该具备哪些内容。根据《规则》规定,原始凭证必须具备七项基本内容:(1)凭证的名称;(2)填制凭证日期:(3)填制凭证单位名称或填制人姓名;(4)经办人员的签名或盖 The Accounting Working Rules (hereinafter referred to as the “Rules”) issued by the Ministry of Finance provide more detailed rules on how to fill in accounting vouchers. Here are a few specific issues to talk about personal opinion. First, the contents of the accounting documents and legitimacy 1. Legal accounting documents should have what content. According to the “Rules”, the original certificate must have seven basic elements: (1) the name of the certificate; (2) fill in the voucher date: (3) fill in the name of the voucher or fill in the person’s name; (4) handling personnel Signature or cover