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江苏省扬州市重工业局针对基层单位会计基础工作薄弱的情况,组织了一次会计凭证和会计帐簿(现金日记帐和银行存款日记帐)的单项观摩友谊赛.参加这次活动的有扬州市重工系统的27个企、事业单位,还有市工艺、粮食系统的会计人员共一百多人.他们上午观摩,下午评议,从凭证的填制、审核、装订到帐簿的记载、结算一一进行评比,评出了八个单项的优胜单位.通过观摩,发现多数单位的会计凭证、帐簿记载清楚,内容完整,科目运用正确,帐面整洁;现金日记帐、银行日记帐做到日清月结.也有部分单位的会计凭证装订得长长短短,凭证内容的填制不完整、摘要太简或以“代号”表示,现金日记帐未能逐笔逐日登
Yangzhou City, Jiangsu Province, Heavy Industries Bureau of grassroots units for the basic accounting work in the weak situation, organized an accounting voucher and accounting books (cash journal and bank deposit journal) single to observe the friendly match.To participate in this event, Yangzhou Heavy Industry System Of the 27 enterprises and institutions, as well as the city of technology, accounting system of food staff a total of more than 100. They morning to observe, the afternoon comments, from the voucher to fill, review, book binding to the records, settlement one by one Appraisal, the winner of the eight individual units.On the basis of observation, found that most units accounting vouchers, accounting records clearly, the content is complete, the subjects used correctly, neatly tidy; cash journal, bank diary Nissan month Knot.Also some units of the accounting vouchers binding long and short, voucher content is not complete fill, the summary is too brief or “” code said cash journal failed to step by step day by day