填制和审核会计凭证(一)（Fill and check the accounting documents (a)）.doc

填制和审核会计凭证(一)（Fill and check the accounting documents (a)） The significance of accounting documents: record economic transactions, provide accounting basis, clear economic responsibility, strengthen internal control, supervise economic activities and control economic operation. Types of accounting vouchers: 1: original documents (documents) to obtain or fill in business operations or completion, by writing economic business occurs or the certificate of the record or to. It has legal effect, is the original data for accounting vouchers, but also an important basis for the. (1) from different sources: the self-made vouchers (internal use), such as, material receipt, requisition, receipt, invoice, bill of lading, payroll and other documents; foreign original: for example, tickets from the bank receiving the notification of payment notice and settlement vouchers, etc.. (2) fill in the procedures and contents of different: a document: all external documents and most of the homemade original documents, such as requisition, receipts, bank settlement vouchers; cumulative documents: vouchers, such as industrial enterprise quota requisition; summary document: a certain period of time response of the same kind of economic business, compiling a summary of income material or material, the wage distribution summary table. 2, accounting documents: (accounting vouchers), accounting personnel based on the original certificate of verification, used to record the brief content of economic transactions, determine the accounting entries and register the basis of the account book. (1) the range of use is different: Special vouchers, receipts (specifically for the accounting documents, record cash and bank deposit receivables, including cash receipts and bank deposit receipts, vouchers, cashier receipt payment basis); payment voucher (special recording vouchers, inventory of cash and bank deposit business including cash payment voucher and bank deposit payment vouchers, vouchers, cashier p