According to the relevant provisions of the Basic Accounting Work Standard, if the original voucher obtained from other units is lost, it shall obtain the certificate of the official seal of the original issuing unit, and indicate the number, amount and content of the original voucher. After the approval of the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit leader, it can be used as the original voucher. Therefore, only the copy of the invoice cannot be used as the original voucher for bookkeeping.
The basic contents of the original voucher include: voucher name, filling date, voucher number, name of the unit that filled in and accepted the voucher, business content, business quantity and amount, and signature of filling unit, filling person, handler or inspector. There are many kinds of original vouchers, such as invoices, receipts, bills of lading, bank settlement vouchers and various reimbursement documents.
Extended data:
The original vouchers should pay attention to the following issues:
1. Original vouchers obtained from other companies must be stamped with the official seal of the filling unit (generally stamped with the special official seal for finance), and original vouchers without official seal cannot be used as the basis for reimbursement. Some special original vouchers are not easy to forge because of habits and users, and do not need to be stamped with official seals.
2. The original vouchers obtained from individuals shall be signed or sealed by the filling personnel.
3. Self-made original vouchers also have legal effect. Although the official seal is not required, there must be a complete signature and review procedure. The person in charge, the manager, the auditor and the signatory must sign or seal; The signature or seal of the person designated by the person in charge of the handling unit is also regarded as valid.
4. The original vouchers issued to the outside world must be stamped with the official seal of the unit, and the special financial seal is generally used. The original voucher without official seal is invalid.
5, the purchase of the original documents, there must be physical acceptance instructions; The original voucher for payment must have the payee and the payee's payment voucher.
6. The original voucher is in duplicate, and must be copied with double-sided carbon paper and numbered consecutively. If it is invalid due to filling errors or other reasons, it shall be stamped with the "invalid" seal and kept intact, and there shall be no omission. The copied original voucher cannot be used as the basis of accounting voucher.
7. The goods that have been sold are returned, and the physical objects should be checked and put into storage or other treatments. When you refund money, you must fill out the return invoice first. When refunding cash, you must obtain the other party's receipt; Bank deposits are returned. Take the bank settlement voucher as the voucher, and don't use the return invoice instead of the other party's receipt.
8. When employees borrow money on business, they should fill in a formal debit note as an attachment to the accounting voucher.
Baidu Encyclopedia-Original Accounting Voucher
Shanghai Finance Network-Can the copy of the invoice be used as the basis for entry?