How To Deal With The Original Voucher Related To Asset Management

For a large number of original vouchers, such as receipts and delivery orders, they can be separately bound and kept. The date, number and type of bookkeeping vouchers are noted on the cover. Meanwhile, the words "attachments separately", original vouchers and numbers are marked on the accounting vouchers.

Of course, if an enterprise has to pay for large scale equipment or construction projects, it is necessary to provide the amount of each household's payment in advance, and set up three levels, multilevel details or related functions of using financial software to meet the needs.

I. The contents of the original voucher must be: the name of the original voucher; the date of filling the voucher; the name of the unit and the name of the filling person; the signature or seal of the managing personnel; the name of the voucher unit; the contents of the economic business; the quantity, the unit price and the amount.

Two, foreign original vouchers (such as invoices, receipts, etc.) must be stamped with the financial special seal or invoice special seal of the filling units, with the special seal of the tax department or the authorized supervision department as well as the signature or seal of the filling personnel; the original voucher obtained from the individual must have the signature or seal of the filling personnel, and the address should also be specified, and the ID card number should be specified.

Three, self-made original vouchers (such as warehouses, requisitions, etc.) must be signed or sealed by the responsible person (or designated personnel) of the managing unit.

Four. If you need to fill in the original vouchers for capitalization and lowercase, capitalization and lowercase amount must be consistent.

The original voucher for buying physical objects must have a physical acceptance certificate; the original voucher for payment must be collected by the receiving unit and the payee.

Five. The original vouchers should be marked together for the purposes of each joint. Only one union must be used as a reimbursement voucher. They must be written in double sided carbon paper (except for the receipt and receipt itself, except for the function of carbon paper), and be numbered consecutively.

When cancelled, it should be stamped "invalid" and kept together with the stub.

Six, in case of sales return, in addition to filling out the invoice, there must be a certificate of return acceptance. When a refund is made, it must obtain the receipt of the other party's receipts or the certificate of the remittance bank and the certificate of withdrawal or withdrawal from the local tax authorities.

Seven, the employee's borrowing for public loan must be attached to the account voucher.

When recovering the loan, separate receipts should be issued or a copy of the loan receipt should be returned.

Eight, the economic documents approved by the relevant departments at the higher level shall be approved as the annex of the original certificate.

If the approval documents need to be filed separately, the name, date and file number of the approval authority should be specified on the voucher.

Nine. If the original voucher is found to be wrong or unrecognizable, it should not be altered or patrolled.

The original receipts that are not accounted for should be returned to the filling units or filling personnel to fill in or correct. The corrections office should be stamped with the official seal of the units. If any violation of financial discipline and accounting system is found, they should be rejected. Fraud, fraud and forgery should be withheld.

The original vouchers that have been accounted for shall not be drawn out, and shall be corrected with the correct original vouchers.

Ten. Original vouchers should not be borrowed.

If other units need to use original vouchers for special reasons, they can be duplicated by the approval of the leaders of the unit.

Duplicates of original vouchers provided by outward units should be registered in the special register and signed or stamped jointly by the providers and the recipients.

Eleven. If the original foreign voucher is lost, it should obtain the seal proof of the original filling unit, and indicate the amount and content of the original voucher number. After the approval of the unit leader, the original voucher can be made.

If it is impossible to obtain certificates, such as trains, cars, ships, air tickets, etc., the parties shall write detailed information, and be approved by the leaders of the units, and replace the original vouchers.

Twelve. Under normal circumstances,

Original voucher and number of sheets must be attached.

The number of original vouchers is calculated according to the natural number of sheets (the original voucher summary table should be included, and the original voucher paper should not be calculated).

If an original voucher involves several bookkeeping vouchers, the original voucher can be attached to one of the main bookkeeping vouchers, and the number of the voucher attached with the original voucher or the original voucher attached to the other voucher is also indicated.

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If the expenses listed in the original voucher need to be shared by several units, the portion of other units should be paid to the other party's original voucher for splitting.

The split list must have the basic contents of the original voucher: the name of the certificate, the date of filling the certificate, the name of the filling unit, the name of the filling person, the signature or seal of the operator, the name of the unit of acceptance, the contents of the economic business, the quantity, the unit price, the amount and the apportionment of the expenses.

Correction of errors or checkout and reconciliation of account receipts may not be accompanied by original vouchers.

Thirteen, the original voucher attached to the receipts and payments of receipts and disbursements must be stamped "paid" and "paid" stamped.

Fourteen, the original voucher attached to the voucher should be folded and pasted neatly, and the original voucher less than the voucher (for example: train, car, plane, ship ticket, etc.) should be pasted on the original voucher sheet of the same size as the bookkeeping voucher.