First, there is an error in filling in the original voucher. The name of the voucher is inconsistent with its record, the company is not a company, the amount is altered at will, the amount in words and figures is inconsistent, the quantity, unit price and amount are inconsistent, and the sum of detailed amounts is inconsistent with the total amount.

Second, the content of the original voucher is incomplete. For example, the name of the voucher, the date of filling in, the name of the company that accepts the voucher and the name of the filling-in company, the brief content of the transaction or article, the specification and model, the unit of measurement, the quantity, the unit price and the amount, and the signatures and seals of relevant personnel (managers, department heads, etc.). ) not filled in.

Third, the original documents were not filled in in time. After some transactions or events occur or are completed, the original vouchers are not obtained or filled in in time; Some delayed or overstocked after obtaining the original documents, and failed to submit them to the accounting department for reimbursement procedures in time.

Fourth, the contents of the transactions or events recorded in the original vouchers are not in compliance. The listed contents are inconsistent with the relevant national policies and systems, and those that violate the provisions of the financial system will be misused.

Fifth, the procedures are incomplete. If the original voucher produced by the unit has not been signed and sealed by the leader of the handling unit or other designated personnel, etc.

Sixth, the contents recorded in the original documents have been altered, scratched and repaired, and the corrections have not been stamped with the seal of the issuing unit.

Seventh, the original vouchers are not true, they are forged false vouchers, such as real tickets, pseudonyms, imaginary expenditures, public and private tickets, etc.

Eighth, if the original voucher is lost, it should be reissued. For example, due to improper custody of vouchers, tickets such as train tickets or travel reimbursement tickets are often lost. Because it can't be redeemed, only the approver who supplemented the certificate with the iou signed and sealed it instead.