The basic contents that the accounting voucher must have are as follows:

The name of the accounting voucher; the date of the accounting voucher; the number of the accounting voucher; the summary of the economic business matters; the economic business The accounting subjects involved in the matter and its accounting direction; the amount of economic business matters; accounting marks; the number of attached original vouchers; signatures of relevant personnel such as certificate making, review, accounting, and accounting supervisors, receipt vouchers and The payment voucher should also be signed or stamped by the cashier.

Accounting vouchers are filled out by accountants based on the original vouchers or summary original vouchers that have been reviewed and verified to determine the accounting subjects and amounts that should be borrowed or loaned for economic business, and are used as the direct basis for registering account books. Accounting documents. Accounting vouchers should have the following basic contents: the name of the filling unit, the name and number of the voucher, the date of filling in the voucher, summary of economic business content, accounting subjects and amounts, the number of attached original vouchers and the signature of relevant personnel, etc. .

Accounting vouchers are filled in based on the original vouchers or summary original vouchers that are verified to be correct, used to determine the accounting accounts and amounts that should be borrowed and loaned for economic business, and serve as the direct basis for registering account books. Accounting vouchers should have the following basic contents: the name of the filling unit, the name and number of the voucher, the date of filling in the voucher, summary of economic business content, accounting subjects and amounts, the number of attached original vouchers and the signature of relevant personnel, etc. .