In the debit account in the upper left corner of the voucher, fill in the account of "bank deposit" or "cash on hand" according to the business content; In the "year, month and day" above the voucher, fill in the date when the accounting department accepted the economic and business matters and made the voucher; Fill in the words "silver receipt" or "receipt" and the serial number of the completed voucher at the "1" in the upper right corner of the voucher;

Fill in the "Summary" column with a brief description that can reflect the nature and characteristics of economic business; "Creditor's first-level account" and "second-level account" columns fill in the number of original vouchers attached to the bank deposit or cash income corresponding to the first-level account and its second-level account;

The lower part of the voucher shall be signed or sealed by the relevant personnel respectively; In the "Bookkeeping" column, the account book should be marked with a "√" symbol after registration, indicating that it has been bookkept, so as to avoid omission or re-recording mistakes. The bottom treasurer, bookkeeper, cashier, etc. , need the signature or signature of relevant personnel.

Extended data:

Requirements for writing accounting vouchers:

Writing should be clear and standardized.

1. Do not use simplified characters that have not been published in the State Council. The amount expressed in words and figures must conform to the specifications and be filled in.

Requirements for writing the amount. Size and amount figures should be filled in as required. Specifically, Arabic numerals should be filled in one by one, and you can't even write them; There must be a RMB symbol in front of the amount, and no spaces can be left in the middle; Write the angle after the yuan, and fill in 0 if there is no angle; Where there is a currency symbol in front of Arabic numerals, the monetary unit is no longer written after the numerals.

accounting document

2, the number should be continuous. (important)

If the original voucher has been printed with a number in advance, it should be stamped with a "void seal" when it is invalid due to poor writing, and it should be properly kept and not torn up.

3, shall not be altered, scratched and repaired. (Correction, important)

If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher.

4. Ink can only be filled with blue-black ink. Invoices and receipts in duplicate must be written on double-sided carbon paper, and can be filled in with ballpoint pen when writing.

5. The original vouchers shall not be altered or repaired.

Baidu encyclopedia-receipt voucher