会计凭证是记录经济业务的原始记录和记载帐务的依据。然而企业会计在填写凭证的时候,往往发生漏填、错填或模糊不清等情况。象漏填帐号、地址,错填大小写金额、款项与用途写得模棱两可等。有的企业会计在异地委托收款凭证上只写收款单位名称和开户行名称,而收款单位和开户行还对不上,这样,付款单位开户行在划付款项时就难以断定收款单位所在的省、市或县,严重影响了银行的工作效率。按规定,各种结算凭证上的阿拉伯数字金额前面,均 Accounting documents are the original record of economic business records and records the basis for accounting. However, when accounting documents are filled in, accounting leaks, mistakes or ambiguities often occur. Like fill in the account number, address, the wrong amount of capital, the amount and use of ambiguous writing. Some enterprises in the field of commissioned receipt of payment vouchers only write the name of the receiving bank and the name of the bank, and the receiving bank and the bank is not up, so that the issuing bank in the payment of money is difficult to determine the collection The province, city or county where the unit is located seriously affected the work efficiency of the bank. According to regulations, various settlement vouchers on the amount of Arabic numerals before, both