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第五节会计凭证和账簿一、会计凭证会计凭证是记录经济业务，明确经济责任的书面证明，是用来登记账簿的依据。单位发生每一笔经济业务都应按规定的程序和要求，由经办人填制或取得会计凭证。一切会计凭证都必须经过严格审核，只有审核无误后才能作为登记账簿的依据。会计...
Section V Accounting Vouchers and Books I. Accounting Vouchers Accounting vouchers are written evidence of the economic business and a clear financial responsibility and are used as a basis for registering books. Each unit of economic business units should be filled according to the prescribed procedures and requirements, or obtain accounting vouchers. All accounting vouchers must undergo a rigorous review, and only after the audit is correct can be used as the basis for registering books. accounting...