记帐凭证附件张数怎样计算才对?在我们日常财会工作中,是经常发生的一个问题。由于财会制度上没有明确规定,会计教科书亦无具体阐述,所以在不同单位或者同一单位内部每位会计人员之间,对记帐凭证附件张数的计算,仍存在着不同的计算方法:一种做法是把有原始凭证汇总表所附的附件也计算在记帐凭证的附件张数之内;另一种做法是凡是附件的金额合计数与记帐凭证金额相符的,这些附件都应计算在附件张数以内。笔者认为,第二种计算方法符合于会计工作要求。理由 Accounting vouchers attached to how to calculate the number of sheets? In our daily accounting work, is a recurring problem. As the accounting system is not clearly defined, the accounting textbooks also did not elaborate, so in different units or within the same unit within each accountant, accounting vouchers attached to the calculation of the number of sheets, there are still different methods of calculation: a The practice is to have the original voucher attached to the annex is also included in the vouchers attached to the number of appendices; the other is that the total amount of all attachments and accounting vouchers amount, these attachments should be calculated at Annex number of sheets. The author believes that the second calculation method in line with accounting requirements. reason