Correct answer: According to the spirit stipulated in Article 55 of the Accounting Basic Work Standard of the Ministry of Finance, after registration, accounting vouchers shall be kept in the order of classification and number, and shall not be scattered or lost. Therefore, accounting vouchers must be bound. The requirement is that the accounting vouchers should be neatly folded together with the attached original vouchers or their abstracts in numerical order, and bound into a book on schedule, with the contents to be filled in on the cover, and the bookbinder should sign or seal the sealing part of the binding line. When binding, first align all vouchers with the upper left corner, put a square kraft paper about 9 cm in Zhang Kuan on the front of the upper left corner, fold the kraft paper into four pieces, cut off the one in the upper left corner, and align the lower right corner with the upper left corner of the voucher; Secondly, drill two holes in the upper left corner of the voucher cover, put on the binding rope, wrap it around twice, and tie a knot on the back cover; Finally, two pieces of small kraft paper in the upper right corner and the lower left corner are folded back to the back cover of the voucher, pasted on the knotted knot and pressed inside (the binding area above is generally not more than 3.5 cm); Finally, the binding machine covers the riding seal and fills in the time and number on the back. The specific operation is as follows: 1. Accounting vouchers are generally bound once a month, and the bound vouchers are generally kept and filed monthly. II. Arrangement of accounting vouchers before binding: 1. Sort them in order and check whether the quantity and days are complete; 2. Determine the number of bound volumes according to the collection date of vouchers (for example, according to the initial, middle and late summary); 3. Take out metal objects (such as staples, pins and paper clips) from the voucher. For large pages or attachments, they should be folded to the same size as the accounting voucher, and the binding line should be avoided to facilitate reading and keep the figures complete; 4. Check the voucher serial number, rearrange it if it is upside down, and find out the reason if it is missing. Then check whether there is any omission in the attachment, and whether the picking list, receipt list, salary and bonus payment list are complete; 5. Whether the seals of relevant personnel (such as financial supervisor, recheck, bookkeeping, document preparation, etc.) are complete. ) on the accounting vouchers are complete. Three. Accounting voucher binding requirements: use "three-needle lead method" to bind. Binding vouchers should use cotton thread, three stitches in the upper left corner, three eyes and one thread, and the knot should be alive. And put it on the cover of the voucher, and take up as little space as possible when binding. Expose accounting vouchers and their attachments as much as possible for later reference; 2. A cover should be added outside the voucher, and the cover paper should be printed with good kraft paper, and the cover specification is slightly larger than the attached accounting voucher; 3. The thickness of the binding voucher is generally1.5cm. Only in this way can the binding be firm and beautiful. Four. Matters needing attention after binding the loading certificate: 1. Fill in the voucher type, start-stop number, voucher number, signature of accounting supervisor and bookbinder on the cover of each book; 2. Make up the volume number on the cover, put it into the cabinet according to the number sequence, and indicate the type number of the certificate in the exposed place for easy reference. Binding is to bind a bundle of accounting vouchers into a book, which is convenient for storage and utilization. Before binding, it is necessary to design how many volumes of accounting vouchers are bound in one month. The thickness of each volume should be basically the same, and several original vouchers that should be attached to one accounting voucher should not be opened and bound into two volumes, which is both beautiful and easy to read. The thickness of a voucher is generally 1.5-2.0 cm. Too thin, which is not conducive to the vertical placement of the stamp; It is too thick to read and view. Vouchers are bound into volumes, usually in months, and each month is divided into one or several volumes. Units with few vouchers can combine several months' vouchers into a book, and indicate the voucher month contained in this book on the cover. Because the original voucher is often larger than the bookkeeping voucher, it is folded too much, so that a voucher is thick in the middle and thin in the binding line, and the voucher is like a fish. At this time, some paper can be folded into many triangles and evenly padded at the position of the binding line. This kind of binding certificate is relatively neat. Before binding, take the top left of the accounting voucher as the standard, put it neatly, and prepare an iron cone, a binding machine or a small hand electric drill, as well as rope, iron clip, glue, voucher cover and corner wrapping paper. Here's a way to set the corner: (1) Cut out the front cover and back cover of the voucher and stick them on the front and back of the voucher respectively, and then take a piece of paper with the same texture (you can find another voucher cover to cut half and the other half for setting the voucher) and put it on the upper corner of the cover as a corner protector. On the next page (2), draw an isosceles triangle with a side length of 5cm in the upper left corner of the voucher, clamp it with a clamp, and evenly punch two holes on the bottom line with a binding machine. (3) Thread the rope through the two holes with a large needle. If there is no needle, you can straighten the clip, then fold both ends in the same direction, and clamp the rope when folding, so that the thread can be led in, because the holes punched by the general binding machine can pass through. (4) Tie a knot on the back of the voucher. It is best to tie the two ends of the certificate together with a rope. (5) Fold the corner protector to the upper left corner, cut one side to the upper left corner of the voucher, and then glue it. (6) Fold it up and stick the thread buckle on the side and back. See the picture below. (7) After drying, write the words "which volume * * * which volume in a month" on the side ridge of the voucher book. The binding machine signs or seals the binding line seal. Cash vouchers, bank vouchers and transfer vouchers should be numbered sequentially, and the serial numbers should be compiled from scratch once a month. If the company has few vouchers, it can be numbered sequentially throughout the year. Now, some accounts have subpoena boxes in our shop. Put the bound vouchers in the boxes and keep them neatly.