Two. Specific requirements for filling in accounting vouchers:
1. In addition to closing accounts and correcting errors, accounting vouchers must be accompanied by original vouchers, and the number of the attached original vouchers must be indicated. The calculation of the number of attached original vouchers is generally based on the natural number of the original vouchers. All kinds of evidence related to economic business records in accounting vouchers shall be used as annexes to the original vouchers. If the accounting voucher is attached with an original voucher summary table, the numbers of the attached original voucher and the original voucher summary table shall be included in the attachment number. However, scattered bills for reimbursement of travel expenses can be pasted on a piece of paper as original vouchers. If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a main accounting voucher, indicate the number of the main accounting voucher on other accounting vouchers, or attach a copy of the original voucher.
2. When the expenses listed in the original voucher need to be shared by more than two units, the unit that keeps the original voucher shall issue the original voucher to other units that should bear it. The original voucher splitting document must have the basic contents of the original voucher, including the name of the voucher, the date of filling in the voucher, the name of the company or person filling in the voucher, the signature or seal of the handling person, the name of the company collecting the voucher, the content of economic business, quantity, unit price, amount and cost allocation.
3. There are many ways to number accounting vouchers, which can be numbered according to three categories: cash receipt and payment, bank deposit receipt and payment and transfer business, or five categories: cash income, cash expenditure, bank deposit income, bank deposit expenditure and transfer business, or transfer business can be divided into several categories according to specific contents. Each unit should choose a simple, strict and convenient numbering method for bookkeeping, auditing and internal auditing according to the complexity of its business, the number of personnel and the division of labor. No matter which numbering method is adopted, it should be numbered in monthly order, that is, from 1 to the end of the month. If an economic business needs to fill in two or more accounting vouchers, it can be numbered by fractional numbering. For example, if you need to fill in three accounting vouchers in the accounting entry number. 1, which can be compiled into numbers no. 1( 1/3)， 1 (2/3)%， 1(3/3)。