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qi ye cai wu ren yuan ping zheng guan li ji qiao yu cuo bi fang fan
Author(s): 
Pages: 52-53
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  企业财务人员错弊凭证管理原始凭证会计科目财务费用现金日记账其他货币资金销售费用汇兑损益;
Abstract: <正>一、如何防范原始凭证的错弊1.原始凭证常规审查。原始凭证审查是指对接受的外来凭证或企业自制的原始凭证的真实性、完整性、合法性和合理性进行审查。例如,对发票审查而言,一般涉及发票印制环节、发票领购环节、发票使用和填开环节、发票保管环节、发票缴(注)销环节的审查。
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