编制凭证、登记帐簿是一项繁琐复杂的基础工作。多少年来,广大财务人员曾作过多方面的探讨,力求寻找一个既简便易行,又能避免差错的制证记帐途径,然而会计核算必须连续、系统、全面和综合地反映企业的经济活动,要按会计核算特有的方法进行,不可随意省简。在此,谈谈我们在买践中应用三联复制凭证的一点体会。几年来,我厂一直采用这种三联复制记帐凭证,一式三联一次复写。第一联随原始凭证装订封存;第二,三联分别为“借方凭证”和“贷方凭证”,我们习惯称为汇总记帐凭证。在一定的汇总期内(一般按日历天数或凭证顺号),将借、贷凭证按其总帐科目分类整理,经登记明细帐之后,按总帐 The preparation of vouchers, registration of books is a tedious and complicated basic work. Over the past few years, the vast numbers of financial officers have made many discussions and sought to find a simple and easy way to avoid mistakes. However, accounting must be continuous, systematic, comprehensive and comprehensive reflection of the economic activities of enterprises , According to the accounting-specific methods, not free to save money. Here, to talk about our experience in the application of triple copy voucher. Over the past few years, our factory has been using this triple copy vouchers, a triple copy. The first together with the original voucher binding storage; second and third were “debit voucher” and “credit voucher”, we used to call the summary voucher. In a certain summary period (usually calendar days or voucher number), the loan and credit vouchers classified by general ledger subjects, after the registration of the subsidiary ledger, according to the general ledger