The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
xiao yi yuan shi ping zheng she ji
Author(s): 
Pages: 43
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  原始凭证类性质签章领料单税务机关制票任者竖式;
Abstract: <正> 原始凭证是证明经济业务已经发生,明确经济责任,并据以记帐的原始依据。其设计是否科学合理,对加强会计核算和监督有重大影响。目前原始凭证设计各行其是,花样百出,归纳起来,主要表现为四个“不”字。一、凭证要素不全。突出表明在有的单位设计的凭证缺少大写金额和凭证编号。二、格式设计不一。各类原始凭证,面积有大有小,格式有横有竖。有的同类性质发票格式也不一致。
Related Articles
No related articles found