记账凭证一般应附有原始凭证,在实际操作中应当注明附件的张数。在会计实务中,由于对《会计基础工作规范》的理解不同,不同的会计人员对记账凭证附件张数的填写也不同。笔者认为,凡属于收、付款业务的记账凭证都必须有附件,能取得原始凭证的,就不能用自制凭证;转账业务中,属于待摊和预提性质的经济业务也应有附件,只不过是自制的。附件的张数应用阿拉伯数字填写。记账凭证中的附件张数,如果不加以规范填写,也会造成会计核算中的漏洞 Accounting vouchers should generally be accompanied by the original voucher, in actual operation should indicate the number of annexes. In accounting practice, due to the different understanding of the “basic norms of accounting”, different accounting staff fill in the number of appendixes of accounting vouchers. The author believes that all accounts receivables and payment transactions must have attachments vouchers, can get the original voucher, you can not use self-made vouchers; transfer business, belongs to the prepaid and pre-qualified nature of the economy should also have an attachment, only But it is homemade. The number of attachments should be filled in Arabic numerals. Vouchers in the annex to the number of sheets, if not to fill in the norms, can also result in a loophole in accounting