按照会计基础工作规范化的要求,企业在对记帐凭证编号时,既要按凭证种类分类编号,又要按总号顺序编号。所谓分类编号即按现金收入、现金支出、银行存款收入、银行存款付出和转帐等5类进行编号。在这种情况下,记帐凭证的编号应分为现收字第×号,现付字第×号,银收字第×号,银付 In accordance with the standardization of the accounting basis of the requirements of enterprises in the voucher number, it is necessary to classify the number of vouchers, but also according to the total number sequence number. The so-called classification code that is based on cash income, cash expenditures, bank deposit income, bank deposits and transfer, and other five categories of numbers. In this case, the voucher number should be divided into the current collection of words No. ×, pay the word No. ×, Silver received word No. ×, silver to pay