江苏盐城市郊区大同粮油经营所重视会计基础工作,在全市粮食系统会计基础工作评比中荣获一等奖。他们的具体做法是: 一、狠抓会计工作制度化、规范化。(1) 每张原始凭证都经过“五审”:一审接受单位名称是否对头;二审凭证的日期是否与购买日期相符;三审凭证的经济内容是否与事实相符;四审实物的名称、数量、单价和金额是否正确,有无经手、验收人签名盖章或验收入库手续;五审填制单位和填制人员的章印,批报手续是否完备。对手续内容不完备的原始凭 Datong, a suburb of Yancheng City, Jiangsu Province, has attached great importance to basic accounting work and won the first prize in the appraisal of the basic accounting system of grain system in the city. Their specific practices are: First, pay close attention to institutionalized accounting work, standardization. (1) Each original voucher passes the “fifth trial”: whether the name of the unit accepting the first instance is the right one; whether the date of the second trial voucher matches the purchase date; whether the economic content of the third trial voucher is in conformity with the facts; the name, quantity, Unit price and amount are correct, with or without the signatory, signature, stamping or acceptance of storage procedures; the fifth trial filled units and fill personnel stamp, approval procedures are complete. The original procedure with incomplete contents