我在对大中型国有企业进行财务收支审计中,发现有相当一部分会计人员对另行装订的记帐凭证附件的处理不够规范:一是,有的对从记帐凭证上抽出来另行装订的附件,未在封面上注明是何年、何月、记帐凭证为何号的附件;二是,有的对抽出另行装订的附件,未在原记帐凭证和装订了的凭证封面上注明:“××号记帐凭证附件另行装订”字样;三是,有的将记帐凭证及其附件单独装订后,未使用凭证封面和会计凭证统一编号,统一管理,看起来这不属于另行装订的附件; In my audit of large and medium-sized state-owned enterprises for financial revenue and expenditure, I found that quite a few accountants did not handle the separately bound accounting vouchers and attachments. First, some attachments that were drawn separately from vouchers , Did not indicate on the cover is the year, month, accounting vouchers as an attachment number; the second is that some of the attachment for the separate binding, not in the original voucher and binding voucher cover indicate: Third, some will voucher and its annex separately binding, unused voucher cover and accounting voucher unified number, unified management, it seems that this does not belong to a separate binding Accessories;