目的是掌握会计凭证填制与审核的方法,明确填制和审核会计凭证是会计核算工作的起点和基础。意义是审核、监督交易或者事项真实行、合理性和合法性的依据,是明确交易或者事项有关方面经济责任的依据,是登记会计账簿的依据。为了更好的填制会计凭证,准确、真实的提供相关的材料,在审核凭证中会出 The purpose is to master accounting voucher filling and verification methods, a clear fill and review of accounting vouchers is the starting point and basis for accounting. Significance is the basis for auditing, supervising the transaction or the truth, rationality and legitimacy of the transaction. It is the basis for clarifying the economic responsibility of the parties involved in the transaction or matter and the basis for registering the accounting books. In order to better fill in accounting documents, accurate and true to provide relevant materials, audit documents will be out