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对会计凭证附件的处理,会计教材很少提到,因此,在实际工作中各自为政,以致有些应附的附件没有附进去,不需附的某些资料却又作为附件在凭证里,造成工作上的混乱。什么是会计凭证的附件呢?由于各种会计凭证的内容不同,隶属于它们的附件也是不同的。(1)原始凭证是在经济业务发生时取得或填制的,原始凭证的附件应是上述原始资材的必要证明材料,例如职工调整工资时发放工资的名册,应附有人事部门的调资通知;预算拨款单据应附有单位填写的拨款申请书;旅差费报销单须附有车船费、住宿费单据和会议伙食补助等证明;基本建设完工结算应附有工程决算清册,购置国家专控商品应附有控购审批书等。凡有关业务发生和完成情况的必要证明材料,都应作为原始凭证的附
As for accounting vouchers, the accounting teaching materials are seldom mentioned. Therefore, in the practical work, some attachments are not attached. Some information that is not attached to them is attached as an attachment in the voucher, mess. What is an annex to accounting documents? Because of the different types of accounting documents, attachments attached to them are also different. (1) The original vouchers are obtained or filled in upon the occurrence of economic business. The attachments to the original vouchers shall be the necessary supporting materials for the original materials mentioned above. For example, a roster of wages paid by the staff members when adjusting their wages shall be accompanied by a notice on the transfer of funds by the personnel department; Budget appropriation documents should be accompanied by the unit to fill out an application for funding; travel claims reimbursement shall be accompanied by travel expenses, accommodation fees documents and meeting food subsidies and other proofs; completion of the capital works should be included in the final accounts of the project, the acquisition of state-controlled commodities Should be accompanied by purchase control approval. Where necessary proof of business operations and the completion of the situation, should be attached as the original document