论文部分内容阅读
近年来,各专业银行相继采用了单联式的转帐支票和现金支票。针对单联式支票存在的诸多缺点,我们设计使用了一种“支票存根粘贴单”。这种“支票存根粘贴单”解决了四个矛盾。其一,解决了会计凭证左厚右薄的矛盾。由于单联式支票存根的面积只是普通记帐凭证的五分之一,使装订成册的会计凭证左厚右薄,既不整齐,又不规范。使用“支票存根粘贴单”后,待支票存根从会计凭证的左方移到了右方,解决了这一矛盾。其二,解决了不便检查会计凭证的矛盾。单联式支票存根在会计凭证装
In recent years, various specialized banks have successively adopted the single-type transfer check and cash check. In view of the many disadvantages of single-check, we designed a “check stub paste single.” This “check stub paste single” solves four contradictions. First, it solves the conflict between accounting documents left right and right thin. Since the area of a single check stub is only one-fifth of the general accounting voucher, the booked accounting voucher is left-right and left-right, neither neat nor irregular. This discrepancy was resolved by using the check stub pasted sheet to move the check stub to the right from the left of the accounting document. Second, to solve the inconvenience to check the accounting documents of the conflict. Single check stubs in the accounting voucher installed