记账的重要性

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记账的重要性

发布时间：2017-02-23 16:06:44 ▏作者：admin ▏阅读: 次

又称单据，是在经济业务发生或完成时取得或填制的，用以记录或证明经济业务的发生或完成情况的文字凭据。它不仅能用来记录经济业务发生或完成情况，还可以明确经济责任，是进行会计核算工作的原始资料和重要依据，是会计资料中最具有法律效力的一种文件。工作令号、购销合同、购料申请单等不能证明经济业务发生或完成情况的各种单证不能作为原始凭证并据以记账。

Also called documents, is to obtain or fill in economic operations or at the completion of the use of economic business proved to record or the completion of the writing. It can not only be used to record business operations or completion, can also be a clear economic responsibility is the source of accounting work and the important basis, is a kind of accounting information in the document with legal effect. The work order number, purchase and sale contract, purchase requisition form and so on, which can not prove the occurrence or completion of the economic business, shall not be regarded as the original certificate and shall be accounted for.

原始凭证的基本内容包括：原始凭证名称、填制原始凭证的日期、接受原始凭证单位名称、经济业务内容（含数量、单价、金额等）、填制单位签章、有关人员签章、凭证附件。

The basic content of original documents including: original certificate name, fill in the original certificate of the date and accept the original certificate of unit name, business content (including quantity, price, amount etc.), fill in the relevant personnel unit signature, signature, vouchers.

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