论文部分内容阅读
一、转帐凭证的产生过程 会计凭证是记录经济业务、明确经济责任,按一定格式编制的据此登记会计帐簿的书面征明。按其用途和编制程序不同分为原始凭征和记帐凭证。原始凭证多数来自企业外部,因此形式、内容不统一,它是会计人员编制记帐凭证的惟一原始依据;而记帐凭证是会计人员根据原始凭证按复式记帐的有关要求根据经济业务内容归类整理后按会计分录所编制的凭证,它是登记会计帐簿的惟一合法依据,具有一定的规范性。 借贷记帐法的记帐凭证一般分为收款凭证、付款凭证和转帐凭证三类。 转帐凭证是不包含银行存款(或现金)科目,由某些核算业务通过分配和归集而产生的一类凭证。例如:工资核算、材料核算、固定资产核算、成本核算、销售核算等均产生转帐凭证。手工记帐时,转帐凭证全凭会计人员手工来完成。会计电算化后,转帐凭证则可以由计算机来自动完成。
First, the transfer vouchers generated accounting vouchers is a record of economic operations, a clear economic responsibility, according to a certain format prepared by the accounting books written requisitions. According to their use and preparation procedures are divided into different original vouchers and vouchers. The majority of the original vouchers come from the outside of the enterprise, so the form and content are not unified. It is the only original basis for accounting staff to prepare vouchers for vouchers. Accounting vouchers are classified according to the economic business content by the accountants according to the original vouchers. After finishing the accounting entries prepared by the voucher, it is the only legal basis for registration accounting books, has a certain standard. The debit and credit accounting voucher is generally divided into collection vouchers, payment vouchers and transfer vouchers three categories. The transfer voucher is a type of voucher that does not include a bank deposit (or cash) account and is distributed and collected by some accounting services. For example: payroll, material accounting, fixed assets accounting, cost accounting, sales accounting, etc. have generated transfer vouchers. Manual accounting, the transfer vouchers accounting staff entirely by hand to complete. After accounting computerization, transfer vouchers can be done automatically by the computer.