Accounting vouchers include transfer vouchers, collection vouchers, and payment vouchers. When specific economic business occurs, if there is expenditure in cash or bank deposits, it is classified as a payment voucher. Similarly, if there is cash bank deposit income, it is classified as a receipt voucher, and the rest is a transfer voucher.

When economic business occurs, the original voucher from elsewhere (such as an invoice obtained for purchasing goods) is a basis for selecting accounting accounts in the accounting voucher, and is paid as a voucher attachment at the end of the accounting voucher. Bound into a book.

Transfer vouchers, receipt vouchers and payment vouchers are all accounting vouchers. Some units use general accounting vouchers, that is, all businesses are filled in with general accounting vouchers, and they are not divided into transfer vouchers, collection vouchers and payment vouchers according to the characteristics of the business.

Some units will use transfer vouchers, collection vouchers and payment vouchers respectively according to the nature of the business. As long as the business involves cash payment and bank deposits, payment vouchers must be filled out. There is the word "payment voucher" on the voucher, or the voucher type is set in the computerized system as receipt, payment, or transfer.

If the business involves collecting cash or bank deposits (if the loan or borrowing involves cash or bank deposits, then it is classified as a payment voucher), fill in the receipt voucher.

Extended information:

The attachment to the accounting voucher is the attached original voucher. The original voucher based on which the accounting voucher is filled in must be attached to the corresponding accounting voucher and Indicate the number of original vouchers attached on the accounting voucher. According to Article 51 of the "Basic Accounting Work Standards" of the Ministry of Finance, attachments should be processed according to different situations:

1. The original vouchers that need not be attached are: accounting vouchers for settlement; correction of errors accounting vouchers.

2. If one original voucher only corresponds to one accounting voucher: attach the original voucher directly to the back of the accounting voucher.

3. If one original voucher involves several accounting vouchers, there are two methods that can be used: ① Attach the original voucher to the back of one main accounting voucher. Then indicate the number of the accounting voucher to which the original voucher is attached on other accounting vouchers for easy search; ② Attach the original voucher to the back of a main accounting voucher, and then attach the original voucher to other accounting vouchers copy of.

4. If the expenses listed in an original voucher need to be shared by several units: the original voucher shall be retained by the unit. Attached to the relevant accounting vouchers of this unit, original voucher split orders will be issued to other units that share the expenses for settlement.

The original voucher split sheet must have the basic contents required by the original voucher, including: the name of the voucher, the date when the voucher was filled in, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, and the signature or stamp of the person in charge. chapter, the name of the unit that accepts the voucher, the content, quantity, unit price, amount and cost allocation of the economic business.

Baidu Encyclopedia-Accounting Vouchers