在日常会计业务操作中,银行转账支票存根与发票一同作为原始凭证,附在会计凭证后面。由于转账支票存根因属于单位自制原始凭证,操作随意性很强,有些单位便乘机在其上面做文章,“收款人”张冠李戴,“经办人”胡乱填写,“用途”视情况而定等,严重扰乱了国家金融秩序,违反了相关财经法规。为使会计工作进一步规 In day-to-day accounting business operations, the bank transfer check stub together with the invoice is used as the original document attached to the accounting voucher. Because the transfer of check stubs belong to the unit of origin of the original voucher, the operation is arbitrary, some units will take the opportunity to make an fuss above it, “Payee ” Zhang Guan Li Dai, “manager ”As the case may be, seriously disrupted the country’s financial order and violated the relevant financial laws and regulations. To make accounting work further rules