Joke Collection Website - Talk about mood - How to write accounting vouchers
How to write accounting vouchers
0 1
Let me talk about my own experience first. These vouchers must be very standardized. For example, they cannot be changed. If there is an error, you can rewrite it directly. The amount involved must be in figures, otherwise it will be filled in again; Words should be written at the top, otherwise it may lead to different consequences according to different needs of people; The content must be concise and to the point, and no nonsense.
02
Fill in the abstract:
The abstract of the economic business content in the voucher must be true. When filling in the "Summary", focus on the problem. Writing should have name, quantity and unit price: writing should have a process; The bank settlement voucher shall indicate the check number, destination, deposit items, cash, check, draft, etc. If it is a reversal business, you should not only write the reversal business, but also specify the year, month, day, economic business and voucher number of the reversal business, not just the opposite account. It is required that the "abstract" can correctly and completely reflect the ins and outs of economic activities and capital changes and avoid ambiguity.
03
Fill in the subject:
According to the content and accounting system, determine the subjects that should be borrowed and lent. The account is correct, the account name cannot be changed or simplified at will, and the relevant secondary or subsidiary accounts must be filled in completely.
04
Debit and credit to fill in:
In accounting vouchers, the accounts that should be borrowed and the accounts that should be loaned must correspond to each other.
05
Fill in the inspection:
After the accounting voucher is completed, it should be checked according to the accounting method, and the total amount should be added to check the balance relationship of the corresponding subjects.
06
Voucher number:
Bookkeeping vouchers must be numbered consecutively for future reference.
07
Attachment:
Bookkeeping vouchers need to indicate the number of attachments to facilitate future inquiries.
08
Digital filling requirements:
1. Arabic numerals should be written one by one, and currency symbols (such as RMB symbol "RMB") or abbreviations of currency names and commodity symbols should be written before Arabic numerals. There must be no spaces between currency symbols and Arabic numerals. Where the currency symbol is written before the Arabic numerals, the monetary unit (such as RMB "Yuan") is no longer written after the numerals.
2. Except the unit price, all Arabic numerals in yuan (other currencies are the basic units of currency, the same below) shall be filled in to the corner after the decimal point of yuan. If there is no angle, the angle and position can be written with "00" or the symbol "-";if there is no angle, the position should be written with "0" instead of the symbol "-".
3. The amount of Chinese characters and figures in words should be written in block letters or running script, such as one, two, three, four, five, land, seven, eight, nine, pick up, hundred, thousand, ten thousand, one hundred million, yuan, angle, minute, zero, whole (positive) and other words that are easy to identify and difficult to alter, and zero is not allowed.
4. If the amount expressed in words reaches Yuan or Jiao, the word "whole" or "positive" should be written after Yuan or Jiao; Numbers expressed in words are separated, and the word "whole" is not written after separation.
5. If the currency name is not printed before the number of amount in words, the currency name (such as "RMB") should be added, and there should be no space between the currency name and the number of currencies.
6. When there is a "0" in Arabic numerals, amount in words should write the word "zero", such as RMB 10 1.50, and the amount of capital Chinese characters should be written as 101 yuan and 50 cents. When there are several zeros in Arabic numerals, only one zero can be written for the amount of Chinese characters in words, such as ¥ 1004.56, and the amount of Chinese characters in words should be written as ¥ 1040.56. When the digit of Arabic sum is "0", or there are several zeros in the middle of the number, and the digit is also "0", but the angular position is not "0", the number of Chinese characters in a word can only be written as a "0" or not.
- Related articles
- A brief summary of life insights and feelings.
- I wish you all a Happy New Year 2019 in advance. And don’t forget, thank you for 2017
- What is the wedding ceremony of tea?
- Talk about the mood of power failure in summer
- Poetry about encouraging patients
- What is the ending of the novel Happy Ji Cheng?
- Daughter praised her father.
- The price is 200-30 1 bottle, but you can put 15-20 years of liquor. What do you recommend?
- Talk about the space of injustice
- Listen to CFA holder: How high is the gold content of CFA?