在经济往来活动中,时常有这样一种现象:即某主管部门因某种原因需要集中收取下属各单位的现金(也包括部门本身应交现金)支付给另一部门,另一部门向某主管部门开具一份总的发票(收据),某主管部门再用本部门发票(收据)分别向下属各单位开具发票(收据)。笔者将此简称为总分发票(收据)现象。 In economic activities, there is often a phenomenon that an administration needs to receive cash collected from subordinate units for some reason (including the fact that the department itself should pay cash) to another department, while another department reports to a supervisor Department issued a total invoice (receipt), an administration department and then invoice (receipt) were issued to the subordinate units invoices (receipts). The author referred to as the total points of the invoice (receipt) phenomenon.