Promissory note filling rules
Check the fill rule
(1) Fill in the date of issue:
The date of issue of the draft must be in Chinese capital letters. In order to prevent the date of issuance of bills from being altered, when filling in the month and date, if the month is January, Tuesday and October, and the date is January to September and January, February and Wednesday, a "zero" should be added in front of it; If it is from 1 1 day to 19 day, the word "one" should be added before it. For example, 65438+ 10 month 15 should be written as 1 month 15 day. Another example is 65438+1October 20th, which should be written as 0 10/October 20th. If the date of issue of the bill is written in lowercase letters, the bank will not accept it. If the capitalization date is not filled in as required, the bank can accept it, but the losses caused thereby shall be borne by the drawer. The date on the settlement voucher can be filled in lowercase.
(2) Fill in the amount:
(1) Chinese amounts in alphanumeric characters should be written in block letters or running script, such as one, two, three, four, five, six, seven, eight, nine, ten, one hundred, thousand, ten million, yuan, angle, minute, zero and whole (positive). Do not use one, two (two), three, four, five, six, seven, eight, nine, ten, dry, wool, another (or 0) to fill in, and do not create simplified characters.
(2) If the number of Chinese words reaches Yuan, the word "whole" (or "positive") should be written after Yuan; If the number of Chinese words reaches the corner, the word "all" (or "positive") should be written after the corner; If the amount expressed in words is "fen", it should be "fen".
③ Chinese amount in words should be marked with the word "RMB" in front of it, and amount in words should be filled in immediately after the word "RMB" without leaving any blank. If "RMB" is not printed before the number of amount in words, the word "RMB" should be added.
(4) If there is "0" in Arabic lowercase numerals, Chinese capitalization shall be written in accordance with Chinese language rules, the composition of numerals and the requirements of preventing alteration. Examples are as follows:
When there is "0" in Arabic numerals, the word "zero" should be written in Chinese numerals. If it is ￥ 1409.50, it should be written as RMB 14009.50.
When there are several zeros in Arabic numerals, only one zero can be written in Chinese characters. If it is ￥6007. 14, it should be written as RMB six thousand 0.7 yuan 14.
When the digits or digits of Arabic currency are "0", or there are several zeros in the middle of the digits, the digits of digits are also "0", but the digits and angular digits are not "0", the Chinese amount in the text can only be written as a "0" or not. If it is ￥ 1680.32, it is written as RMB16,880.32 or16,880.32 yuan; Another example is ￥ 107000.53, which should be written as RMB 107000.53 or 107000.53 yuan.
When the angle of Arabic numerals is "0" and the number of decimal places is not "0", the word "zero" should be written after the Chinese amount "yuan" in words. If it is ￥ 16 409.02, it is written as RMB 16,409.02; Another example is RMB 325.04, which should be written as RMB 3,250,040.
Arabic numerals should be preceded by the symbol "RMB" (or scribbled RMB). Lower-case Arabic numerals should be carefully filled in, not written together or confused.
What's the difference between ordinary invoice and VAT invoice?
1, different scope of use
Ordinary invoices can be used in all business activities, while special VAT invoices are only used when general VAT taxpayers sell goods and provide processing, repair and replacement services.
2. The contents recorded on the face are different.
Ordinary invoices mainly record transaction quantity, tax-included price and tax-included transaction amount, while special VAT invoices mainly record transaction quantity, tax-excluded price, tax-excluded transaction amount and value-added tax amount.
3. The connection time is different
Ordinary invoices generally have triple copies, namely, stub copy, invoice copy and bookkeeping copy, while special VAT invoices generally have invoice copy, bookkeeping copy and tax deduction copy. Since 2004, the stub of the newly printed special VAT invoice has been cancelled.
How to fill in the original voucher
There are three forms to fill in the original voucher. First, according to the actual occurrence or completion of economic business, directly filled in by the handling personnel; Second, according to the recorded related economic business, accounting personnel use account books to process and fill in the columns; Third, according to a number of original vouchers reflecting similar economic business, the original vouchers are regularly summarized and filled in.
Different types of original vouchers have different specific filling methods and requirements, but the original vouchers should be filled in according to the following requirements:
1. conforms to the actual situation.
The contents and figures filled in the voucher must be truthfully filled in to ensure that the economic business reflected in the original voucher is true and reliable and conforms to the actual situation.
2. Clear economic responsibility
The original voucher must be signed by the person in charge and the department.
3. Complete the content.
All the contents of the original voucher must be filled in in detail, without omission, and all the contents must conform to the principle of internal containment.
4. The writing format should be standardized
The original vouchers should be written in blue or black pen, and the handwriting should be clear and standardized. Checks must be filled in with a carbon pen. If it is a voucher that needs to be written, it must be written clearly at one time, and currency symbols such as "RMB" and "USD" should be added before the total amount of figures.
Whether it is a foreign original voucher or a self-made original voucher, the relevant original voucher must be directly obtained or filled in when each economic business occurs and is completed. This is the most basic and general principle requirement for accounting voucher filling and auditing. The filling of the original documents must be true and reliable, with complete procedures, complete contents, clear handwriting, continuous numbering and timely filling. Specifically, we 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 necessary, there must be a complete signature and trial procedures. 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 documents issued to the outside world must be stamped with the official seal of the unit, generally with the special financial seal. The original voucher without official seal is invalid.
5. The original voucher for the purchase of physical objects must have a physical acceptance certificate; The original voucher for payment must have the payee and the payee's payment voucher.
6. The original copy 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 no copies shall be missed. 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 receipt as an attachment to the accounting voucher.
9. The approval document is an indispensable original document for the economic business approved by the administrative organ. At the end of the year, if it is necessary to take out the approval for safekeeping, a copy should be made as an attachment to replace the official approval.
10. For important blank original vouchers, a special person shall be appointed to keep them, and a requisition form shall be filled in when collecting them, indicating the purpose, collecting unit, collecting person and start and end numbers of the blank original vouchers. After using it, you should pin the number with a stub.
1 1. In order to purchase goods under exclusive control, in addition to the bank transfer or remittance voucher, the invoice issued by the seller, and the certificate of purchase warehousing or use of the unit, the approval document signed by the purchasing power exclusive control office of social organizations must be attached.
12. The original vouchers appear frequently, with the same nature and content, but each voucher reflects a different amount. Before preparing accounting vouchers, the summary table of original vouchers can be prepared according to the system.