单式记帐凭证,由于一张凭证只反映一个会计科目的增减变化,因而具有便于分类整理汇总和传递记帐的优点,但单式记帐凭证制证工作量较大,而且一张凭证不能反映经济活动全貌,审核不方便。复式记帐凭证则恰恰相反,一张复式凭证能反映一笔完整的会计事项,既清楚,制证工作量又较小,但不便于传递、汇总、记帐,以及填制工作的分工。对这两种记帐凭证,能否用其所长、避其所短,结合使用呢?我认为是可以的。一个单位经济业务无论怎样复杂,不外乎涉及货币收支和不涉及货币收支两大类。涉及货币收支的称之为收付会计事项,不涉及货币收支的称之为转帐会计事项。一个单位可以规定:一切收付会计事项填制复式记帐凭证,一切转帐会计事项填制单式记帐凭 Single voucher, because a voucher only reflects the changes of an accounting change, which has the advantage of sorting and sorting the summary and transfer accounting, but a single voucher for a large amount of work permits, and a voucher Can not reflect the overall picture of economic activity, audit is not convenient. On the contrary, a double voucher can reflect a complete set of accounting matters. It is clear that the workload of making a card is relatively small, but it is not convenient for delivery, aggregation, accounting, and division of work. For both types of accounting vouchers, can we use their strengths and avoid shortcomings, combined? I think it is possible. No matter how complex a unit of economic business, nothing more than involved in monetary revenue and expenditure and does not involve the two major categories of monetary revenue and expenditure. Involving monetary revenue and expenditure referred to as accounting matters, does not involve the currency revenue and expenditure referred to as transfer accounting matters. A unit may provide that: all payments accounting matters filled double entry vouchers, all transfer accounting matters filled single entry