Through analyzing the genesis of the nonstandard source document and its harmfulness,this paper expounds how to strengthen the audit of the source document and guarantee the reality of the financial information.
通过分析原始凭证不规范的成因及所带来的危害,阐述了如何加强原始凭证的审核,保证财务信息的真实性。
An original voucher records concrete business contents and is the essential proof and information source for accounting verification.
会计原始凭证是经济业务发生时填制和取得的,它是反映经济业务最基本的证据。
On the basis of describing what is original voucher,the article makes elaborations in the following three aspects:what to be filled in & related requirements,approaches for examination & verification and the existing problems and countermeasures in examining & verifying original voucher.
在说明什么是原始凭证的基础上 ,从原始凭证的填制内容和要求、原始凭证的审核方法、原始凭证审核中存在的问题及对策等 3个方面进行了阐
Great attention should be paid to the principle of "Observing, Auditing and Probing" in the auditing of original documents.
加强原始凭证的审核是保证会计资料真实的前提,在原始凭证的审核中要重视"一看二审三探"。
This article discusses in greater detail the original documents and methods of handling accounting business of stock investment in the se condary market.
文章详细论述了二级市场股票投资的原始凭证和会计帐务处理方法，对现行股票投资的会计核算方法进行了补充和完
This paper expounds the important functions of the original evidences in enterprise\'s economic activities,briefly introduces the classification of the original evidences,emphatically describes the contents and procedures of the auditing of the original evidences and the treatment of the original evidences after auditing.
阐明了原始凭证在企业经济活动中的重要作用,简要介绍了原始凭证的分类方法,重点叙述了原始凭证审核的内容、步骤以及审核后原始凭证的处理办法。
Review reimbursement application and account entries review.
对原始凭证、帐凭证等报销结算的审核。
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
Research on the Special Original Document and its Standardization under new Accounting Standards environment;
新准则环境下的特殊原始凭证及其规范化探讨
To Perfect Exmining and Approving Procedures of Original Evidences,To Strengthen Internal Controls of Accountants;
完善原始凭证审批程序 强化会计内部控制
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
Primitive proof creates evidence of charge to an account have lag sex commonly, for instance we should obtain bill ability to submit an expense account first.
原始凭证生成记账凭证一般都是有滞后性的，比如我们要先取得发票才能去报销。
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。
Identify the transactions from source documents, such as bank deposit slips, sale receipts, and check stubs.
根据原始凭证,如银行账单、销货发票、支票存根等确认交易的发生,
An original voucher records concrete business contents and is the essential proof and information source for accounting verification.
会计原始凭证是经济业务发生时填制和取得的，它是反映经济业务最基本的证据。
For an accounting event for which the source document cannot be obtained, the responsible person of the business may order the personnel handling and in charge of the matter to severally or jointly prove such event.
无法取得原始凭证之会计事项，商业负责人得令经办及主管该事项之人员，分别或连带负责证明。
Zhang: Hello, Ms Liu. This is Li. I found that we had left out a payout during checking the voucher.
李：刘小姐您好，我是小李啊。我查了原始凭证，发现是我们漏记了一笔支出。
In handling the economic transaction and operational matters stipulated in Article 10 of this Law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices.
办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。
Prepaid freight drawn in excess of L/ C amount is acceptable against presentation of original charges voucher issued by shipping Co/ Air Line/ or it's agent.
凭船公司出具的原始收费凭证，可接受金额较信用证规定为多的预付运费。
A copy of the original bank receipt voucher evidencing payment of the registered capital or working capital.
（二）注册资本或者营运资金的银行原始入账凭证的复印件。
The following categories of documents shall be taxable documents:
下列凭证为应纳税凭证：
Original ideas, absolutely independent of previous knowledge and experience, are necessarily few in number.
绝对不以旧有的知识和经验为凭借的原始观念必然为数很少。
original policy or insurance certificate and the original commercial invoice.
保险单或保险凭证(大、小保单)原件以及商业发票原件。
Doc(s) [documents]
凭证、单据、文件［
