When bookkeeping, if the voucher is entered according to the invoice date, it must be included in the month when the date occurs, preferably not later than the same day. In manual bookkeeping, the date on the bookkeeping voucher is the date when the bookkeeping voucher is filled in, which is subject to the bookkeeping date. Generally, the filling date is the day when accountants fill in accounting vouchers, or the date or end of the month when economic business occurs according to management needs. Because the original vouchers are usually obtained first, for example, the vouchers for travel expenses reimbursement are that the business travelers pay for the invoices first, and then fill out the reimbursement form after returning to the unit; Then, when the documents are delivered to the accountant, it is usually a late time.

On the other hand, in some units with small business volume, the accountant may sort out the documents at the end of the month at one time, and all accounting vouchers may only fill in the date of the last day of the month as the voucher date.

If the answer must be May 10, that is, the date when the accounting voucher is filled in, then understand it well: for accounting entries, the time when the cashier enters the account is generally based. For example, the cashier may register cash with the reimbursement form on March 20, but the accountant can write it as March 3 1 as the accounting voucher.

In actual work, there may be a time difference between the original voucher date and the bookkeeping voucher date, but it should not be too long.

For example, there are many cases where the existing word coupons and silver coupons are different from the original coupons. It may take a few days for people to report their purchases, so there will be a time difference. The original vouchers transmitted by general banks often lag behind.

The accounting voucher is the month when you fill in the voucher, but the original voucher sometimes lags behind. For example, the invoice for 1 month may not be available until February or even March, so the finance is recorded in March, so the dates are different.

Accounting vouchers are mostly compiled according to the original vouchers, but the date often lags behind the original acquisition. For example, invoices taken at the beginning of the month are generally classified at the end of the month, so the dates are not necessarily the same.

The day when the original voucher is accounted for is the accounting day. If you keep accounts across months, it means which month is entered and which month's end date is recorded.