会计凭证的“摘要”拦要写得简明扼要,通俗易懂,表达全面。并注意以下几点。第一、收付款凭证的“摘要”栏要写收、付款人的单位和姓名。同时出纳要按“摘要”栏内容记帐,不能省略。这样责任清楚,给以后的稽核工作会带来方便。第二,凭证内容如涉及具体财产、物质,“摘要”栏所写内容要与所附的原始凭证一致。如果品种较多。可选写其中一种数量或金额较大的。第三、如果只涉及一种物资,“摘要”栏要写出数量。第四、按月或按年发放的费用,“摘要”栏要写出所发费用的月份或年度。第五、报销差旅费时,如报销致大于借款数, Accounting documents “summary” bar to write a concise, easy to understand, fully expressed. And pay attention to the following points. First, the “summary” of receipt and payment voucher to write, payer’s unit and name. At the same time cashier according to the “Summary” column billing, can not be omitted. This responsibility is clear, to the future audit work will bring convenience. Second, voucher content, such as the specific property, material, “abstract” column to write the contents of the accompanying original voucher. If more varieties. Optional write one of the larger or larger amount. Third, if there is only one type of material involved, write the number in the “Summary” column. Fourthly, on a monthly or annual basis, the “Summary” column will indicate the month or year for which the expenses were incurred. Fifth, reimbursement travel expenses, such as reimbursement greater than the number of loans,