First, the economic business reflected in the original documents must be legal and true, that is, it meets the requirements of relevant state policies, decrees, regulations and systems; The contents and figures listed in the original vouchers must be true and reliable, and conform to the actual situation of the relevant economic business. Fraud is not allowed, let alone forgery of vouchers. ?

Second, the contents of all kinds of original documents must be filled in item by item and must not be omitted; Must meet the requirements of complete procedures, relevant departments and handling business personnel should carefully review, sign and seal. ?

Three, all kinds of original documents should be written in blue or black ink (ballpoint pen), and the check must be filled in with carbon ink pen. The words should be concise, the handwriting should be neat, clear and easy to identify, and simplified characters that have not been published by the State Council should not be used. Several copies of the certificate shall indicate the purpose of each copy; When you write, you must write thoroughly to avoid being clear above and vague below. ?

Iv. If the amount in words and figures is filled in the original voucher, the amount in words and figures must be consistent, and the amount writing must meet the following requirements:?

(1) All capitalized numbers of Chinese characters shall be written in block letters or running script, and simplified characters shall not be created randomly, 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 100,/kloc-

If the amount expressed in words reaches yuan or jiao, you should write "whole" or "positive" after "yuan" or "jiao"; Quantities expressed in words are separated, and "whole" or "positive" is not written after the word "separated". If the currency name is not printed before amount in words, the currency name should be added, and there should be no space between the currency name and the amount figure.

When there is a "0" in the middle of Arabic numerals, the number of Chinese characters in the text should be written as "zero";

When there are several zeros in Arabic numerals, only one zero can be written for the amount of Chinese characters expressed in words; When the number of digits in Arabic numerals is "0", or there are several zeros in the number, or the number of digits is "0" but the angle is not "0", the number of Chinese characters in a word can only be written as a "zero" or not.

For example, when ￥ 66,065,438+0, ￥ 70,054.16, ￥ 89,665,438+00 and ￥8900. 15 are written as Chinese characters amount in words, they should be: six hundred and one yuan only and seventy thousand Wu Bai four respectively. ?

(2) Arabic numerals should be written one by one, not by Lian Bi. Before the amount of Arabic numerals, the currency symbol or the abbreviation of currency name and currency symbol should be written. There must be no space between the currency symbol and the Arabic numeral amount. If the currency symbol is written before the Arabic numerals, the monetary unit is no longer written after the numerals. ?

(3) All Arabic numerals in yuan, except the unit price, shall be filled to the corner; If there is no angle division, you can write the angle and division as "00" or the symbol "one"; If there is no angle, the position should be written as "0" and cannot be replaced by the symbol "1". ?

Fifth, all kinds of original documents shall not be altered, scratched or repaired at will. When it is necessary to change the voucher due to an error, the wrong words or numbers should be crossed out with a red ink pen, and then the correct words or numbers should be written in the crossed-out part with a blue ink pen, and signed and sealed. ?

Sixth, all kinds of original documents must be numbered consecutively for checking. All kinds of original documents have been numbered in advance, and those that are poorly written should be stamped with the "invalid" chapter, properly kept and not torn up. ?

Seventh, all kinds of original vouchers should be filled in in time, sent to the accounting department in time according to the prescribed procedures, and audited by the accounting department, and accounting vouchers should be filled out accordingly.