在实际工作中,笔者发现这样一种情况:一些企业在填制付款凭证过程中,常常出现复制一式几份的付款凭证的现象。其原因是:企业按核算内容设置岗位,配备专人核算,在一张原始凭证牵涉到不同经济内容时,采取了复制一式几份的一贷多借付款凭证的办法。笔者认为,这种方法欠妥。第一,填制记帐凭证,要求不得把不同类型、不同内容的经济业务合并填制一张记帐凭证。虽然有些不 In actual work, I found such a situation: Some enterprises in the process of filling proofs of payment, there are often copies of a few copies of the phenomenon of payment vouchers. The reason is that enterprises should set up positions according to their accounting contents and allocate special accounts. When a raw document involves different economic contents, it adopts a method of duplicating multiple loans and borrowing vouchers. In my opinion, this method is defective. First, fill in vouchers, not required to fill in a voucher for the merger of different types of business with different contents. Although some do not