《会计人员工作规则》规定:“如果一张原始凭证所列支出需要几个单位共同负担的,应将其他单位负担的部分,开给对方原始凭证分割单,进行结算。”在实际工作中,由于没有一个“原始凭证分割单”的统一格式,各单位在执行中很不一致。有的单位用收款收据代替“原始凭证分割单”;有的单位用白纸写一证明加盖单位行政公章代替“原始凭证分割单”。这些做法易出漏洞。我认为“原始凭证分割单”应具有下列基本要素:1.填制“原始凭证分割单”的日 The Accounting Practitioners Regulations stipulate: “If the expenses listed in an original document require the co-payment of several units, the part borne by the other units shall be opened to the other party’s original voucher and settled.” In the actual work In the absence of a uniform format of “original document splitting form”, the units were very inconsistent in implementation. Some units use receipts instead of “original voucher division ”; some units write a proof with white paper instead of stamped with the administrative seal of the unit “original voucher division ”. These practices are vulnerable to loopholes. I think “original voucher ” should have the following basic elements: 1. Fill “day of the original voucher ” day