The financial softnare has lightened accouting personnel s burden greatly,but now has not solved the original certificate to this automatic course of the accounting roucher yet.
财务软件大大减轻了会计人员的负担,但尚未解决原始凭证到记帐凭证这一自动化过程,所以,填制记帐凭证成为财务软件中的重中之重。
Perfection of China s Securities Registration System-From the Legal Perspective;
完善我国证券登记制度之法律思考
THE REALIZATION OF KEEPING ACCOUNTING DOCUMENT FROM ORIGINAL BILL BY USING COMPUTER
用计算机实现由原始凭证做记帐凭证
Recording documents: The documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping.
二记帐凭证：证明处理会计事项人员之责任，而为记帐所根据之凭证。
A Few Problems Should be Noticed in Compiling the Receipt of Keeping Accounts of the Summary;
编写记帐凭证摘要应注意的几个问题
Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system.
会计机构根据经过审核的原始凭证和记帐凭证，按照会计制度关于记帐规则的规定记帐。
failure to keep or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the relevant provisions;
未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的；
"Accounting Books, supporting vouchers for the accounts, tax payment receipts and other relevant information shall not Be forged, revised or damaged without approval."
帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。
Every accounting record must be complete and accurate, and has lawful vouchers as accounting certificate.
各项会计记录必须完整准确，有合法凭证作为记帐依据。
Review reimbursement application and account entries review.
对原始凭证、帐凭证等报销结算的审核。
Article 33 No accounting document shall be prepared and no record shall be entered in account books and statements unless based on true events.
第33条非根据真实事项，不得造具任何会计凭证，并不得在帐簿表册作任何记录。
vouching account
以付款凭单核对证明的帐户
"although accounting Books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit."
虽设置帐簿,但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查帐的
marketable securities carried at market value
按市价记帐的有价证券
"All vouches, account Book, statistic statements and reports of the joint venture company shall be written in Chinese. "
合营公司的一切凭证、帐簿、报表,用中文书写。
Such violations of the law as forging invoices and vouchers and falsifying accounts must be dealt with severely.
严厉打击伪造票据、凭证和做假帐等违法行为。
Article 22 Account books vouchers and statements shall be kept in the Chinese language.
第二十二条帐簿、会计凭证和报表，应当使用中文。
Original Documents and Methods of Handling Accounting Business of Stock Investment in the Secondary Market;
二级市场股票投资的原始凭证及帐务处理
Be responsible for managing accounting voucher making and verifying.
负责管理记账凭证的制单和复核工作。
Marketable securities shall be accounted for according to historical cost as obtained.
有价证券应按取得时的实际成本记帐。
