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原始凭证是证明经济业务已经发生,明确经济责任,并据以记帐的原始依据。其设计是否科学合理,对加强会计核算和监督有重大影响。目前原始凭证设计各行其是,花样百出,归纳起来,主要表现为四个“不”字。一、凭证要素不全。突出表明在有的单位设计的凭证缺少大写金额和凭证编号。二、格式设计不一。各类原始凭证,面积有大有小,格式有横有竖。有的同类性质发票格式也不一致。
The original voucher is the original basis for proving that economic business has taken place, a clear economic responsibility has been incurred, and the account has been billed accordingly. Its design is scientific and reasonable, to strengthen accounting and supervision have a significant impact. At present, the original voucher design is its own way, tricks, summed up, the main performance for the four “no” word. First, the voucher is incomplete. Highlights that the vouchers designed in some units lack the capitalization and voucher number. Second, the different format design. All kinds of original vouchers, large and small area, the format has vertical and horizontal. Some of the same nature of the invoice format is inconsistent.