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记帐凭证的附件是否齐全,是指记帐凭证所附的原始凭证是否足以证明记帐凭证上所反映的经济业务的发生和完成情况。也就是说记帐凭证上所编制的会计分录与所附的原始凭证反映的内容是否一致,金额是否正确。原始凭证是证明经济业务完成情况,具有法律效力的书面证明,它是会计核算和监督的依据;但在编制记帐凭证之后。它则是记帐凭证的附件。由于经济活动和财务收支很复杂,涉及财产、物资和资金的具体形态多种多样,而原始凭证又千差万别,所以各种不同的记帐凭证所附的原始凭证也就有所不同。有时尽管都是付款记帐凭证,其附件有的是发票,有的却是收款收据。究竟记帐凭证应附有什么样的原始凭证才符合会计核算的要求呢?这个问题对于初学者常感到困惑。故笔者认为有必要总结一下它的规律,使会计核算能够符合于规范化的要求。
Whether the attachment of the voucher is complete means that the original voucher attached to the voucher is sufficient to prove the occurrence and completion of the economic business reflected in the voucher. In other words, the accounting entries prepared on the accounting voucher are the same as the attached original vouchers, and the amount is correct. The original voucher is a written proof proving the completion of the economic operation and having legal effect. It is the basis for accounting and supervision; however, after the voucher is prepared. It is an attachment to the voucher. Due to the complexity of economic activities and financial revenues and expenditures, the varied forms of property, goods and capital involved, and the varying amounts of original vouchers, the original vouchers attached to the different vouchers are different. Sometimes, though both are payment vouchers, some attachments are invoices, others are receipt receipts. After all, what kind of original voucher should be attached to the accounting voucher meet the accounting requirements? This question is often confused for beginners. Therefore, I think it is necessary to summarize its laws so that accounting can be in line with the requirements of the standardization.