Question 2: What are the original vouchers used within the enterprise Self-original vouchers, refers to the occurrence or completion of economic transactions, by the internal departments or personnel to fill out the vouchers. Such as material receipt, material receipt, start single, costing single, out of stock single, material receipt", employees "borrowing single". Purchase of materials, "warehousing", "wage summary", "cash income summary", "voucher summary table.
1, the original business voucher format is indeterminate, attached to the accounting vouchers after the documents are called original vouchers, there are enterprises homemade warehouse receipts, warehouse receipts, payroll, etc., as well as purchase invoices, sales invoices, the sales invoices, bookkeeping joints.
2, enterprise sales business will use the following original documents: (1) sales invoices (2) collection vouchers (3) the unit out of the warehouse ticket, etc. 4, the purchase of equipment, the enterprise will obtain the purchase of equipment invoices, transportation invoices, labor invoices and other original documents. The format of each type of invoice is different.
Question 3: What are the original documents in the bank? Checks, bills of exchange, cashier's checks, interest bill, cash payment orders, and so much to go
As long as the bank stamped are counted
Problem 4: Accounting vouchers inside what to put in? Please explain carefully! Is the content of the original documents attached to the accounting vouchers include those contents?
Accounting vouchers are attached to the original voucher summary sheet, depending on the specific business: If it is a receipt (or payment) business, the calculation of the number of attachments, should be attached to the summary sheet and the original vouchers or annotated information are calculated sheets, the travel expenses, public medical expenses and other reimbursements, can be all pasted on a reimbursement claim, in the calculation of the number of its sheets, as an original voucher attachments; If it belongs to the transfer business, the number of sheets of the original voucher summary table shall prevail in calculating the number of sheets of its annex, and the original vouchers attached to the summary table shall only be treated as an annex to the annex.
When there is no summary table attached to the bluffing voucher, the calculation of the number of original vouchers for the receipt (or payment) business is based on the natural book; the calculation of the number of original vouchers for the transfer business is based on the number of vouchers constituting the amount of the vouchers, and the information on the nature of the record notes is generally handled as an annex to the annexes, without calculating the number of vouchers.
In practice, often encountered by the leadership of the approval of the article or by the relevant departments of the higher level of approval of the economic operations, the approval of the article and the approval of the document is not counted, and will be used as an original document of the annex to the role of the economic operations of the role of how to spend.
Question 5: What should be put in the accounting vouchers. In addition to the original bill, what else? There are check stubs, bank bills, information fee receipts, tax bills, loan notes and so on
Question 6: Is the outgoing and incoming orders original documents? What are the original documents? Yes, it is a self-made original documents.
Original vouchers
1, according to the source of different classifications: (1) foreign original vouchers, refers to the occurrence of economic transactions with foreign units, vouchers obtained from foreign units. Such as invoices, airplanes and train tickets, bank receipt and payment notices, enterprises to buy goods, materials, from the supply unit to obtain the delivery note and so on. (2) self-made vouchers, refers to the occurrence or completion of economic transactions, by the unit's internal departments or personnel to fill in the vouchers. Such as receipt of materials, material orders, bill of materials, costing sheets, warehouse receipts, and so on. 2, in accordance with the filling procedures and content of different classifications: Self-supported original documents according to the filling procedures, can be divided into a voucher, cumulative vouchers and summary vouchers. Original vouchers
(1) a voucher: a voucher refers to only reflect an economic operation or at the same time to record a number of economic operations of the same nature of the original voucher, the filling procedures are completed once. Such as a variety of external vouchers are a voucher; the relevant departments of the enterprise to receive materials, "collaterals", "borrowing single". Purchased materials, "warehousing" and according to the books and records and the economic needs of the preparation of vouchers, such as: "material cost allocation table" and so on is a voucher. (2) cumulative vouchers: cumulative vouchers refers to a certain period of time (generally limited to one month) of the same type of economic operations occurring in a row of self-made vouchers, and its filling procedures are with the occurrence of economic business matters in stages. Such as the "limit of material receipt" is a cumulative voucher. Original vouchers
(3) summary vouchers: summary vouchers are based on a certain period of time to reflect the same economic business of a number of original vouchers, summarized from the preparation of homemade vouchers to focus on reflecting the occurrence of a particular economic business in general. Summary vouchers can be used to simplify the accounting work, but also to facilitate the comparison of economic operations sub-power. Such as. "wage summary table", "cash income summary table", issued vouchers summary table "and so on are summarized original documents. 3, according to the format of different classifications: (1) general vouchers: printed by the relevant departments, within a certain range of use with a uniform format and use of the original vouchers. (National common value-added tax invoices, bank transfer settlement vouchers, etc.) (2) special vouchers: printed by the unit itself, only in the unit's internal use of the original vouchers. (Receipt, material receipt, wage cost allocation sheet, depreciation calculation form, etc.)
Question 7: What is the original voucher for the imprest to fill in the cash/bank deposit journal to formulate, but as long as you do a voucher on the line. All the original documents attached to the voucher. Journal for accounting books bound. Journal vouchers are bound separately and independently. All
Question 8: Accounting vouchers bound, what is included 1, a certain period of accounting vouchers, can be by time, such as a month; can also be numbered, such as 1 ~ 50; can also be based on the type of vouchers, such as receipt vouchers, payment vouchers, transfer vouchers.
2, the cover, the main content: the name of the unit, the name of the voucher, the number of books (this month ***** book, the ** book), the custody period, the treasurer
3, binding requirements: the vouchers should be accompanied by the original vouchers or original vouchers attached to the summary table, in accordance with the numbering sequence, neatly folded, and bound into a book in a period of time, and with a cover, indicating the contents of the should be filled in by the binding man Signed or stamped at the binding line seal.
Question 9: corporate cash receipts and payments, with what to do the original vouchers ah? 1, the new company from the start-up to the official business period into the start-up costs accounting, to be transferred to the company's official business management fees. Subsequent costs into the administrative expenses, financial expenses, selling expenses for accounting.
2, cash receipts and payment receipts are the original documents can be recorded, but can only be used for current account accounting, such as cash
Borrow: cash
Credit: other receivables or accounts receivable.
To sell goods or refund cash back, such as the issuance of goods invoiced
Borrow: Accounts Receivable Credit: Sales Revenue
Taxes Payable - VAT sales tax
3, the check stub is the original voucher, with the check stubs accounted for
Question 10: What is the relationship between original vouchers and vouchers categories in the accounting profession? The first is that it is not a good idea to use it. How to come out of a voucher category it, what is it for ah? 10 points The original voucher is filled out by the operator, and the voucher is filled out by the personnel of the unit's accounting department.
The original voucher can be self-use, is used in the future as the basis for the preparation of vouchers; can also be issued to the other side of the use. (For example, sales invoices, the seller to open out a joint is to give each other, there is a joint to stay with their own bookkeeping)
Bookkeeping vouchers are the future of the enterprise as the basis for the preparation of accounting books, is their own use.