《广西会计》91年第6期所刊登的欧阳良文《记帐凭证附件张数如何计算》一文,拜读后,本人有不同的看法。众所周知,记帐凭证附件张数的计算,历来在我们财会工作中是经常发生的,在会计人员中也有人持欧阳良文的看法;但本人觉得,记帐凭证附件,只是记载这张记帐凭证所附的单据张数,所以附件有几张,记帐凭证上就应填写几张。象出差人员所报的差旅费报销单或工作人员所报的医药费报销单,记帐凭证上应包括全部的附件张数。也就是包括医药费,出差车船票等原始单据,当然也包括报销的汇总单在内。这样才体现附件张数的真实情况,如 “Guangxi Accounting” No. 91 of 91 published in Ouyang Liangwen “accounting vouchers attached to how to calculate the number of sheets”, after reading, I have different views. As we all know, accounting vouchers attached to the calculation of the number of sheets, which has always been in our accounting work is often happen, there are people in accounting also holds the view of Ouyang Liangwen; but I think, accounting vouchers annex, just record this voucher The number of attached documents, so there are a few attachments, accounting vouchers should be filled out a few. Such as travel expenses reported by staff travel claims or staff reported medical expenses reimbursement, accounting vouchers should include all the number of annexes. That is, including medical expenses, travel tickets and other original documents, of course, including reimbursement summary list included. This reflects the true number of attachment sheets, such as