What is an original certificate? What are the categories?
Original vouchers are accounting vouchers that are obtained and filled out when economic business occurs or is completed, used to record and prove the occurrence and completion of economic business, and serve as the original basis for accounting.
Category:
(1) Classified according to the different sources of original vouchers, they can be divided into two categories: self-made original vouchers and foreign original vouchers.
(2) Classify according to the different filling procedures of original vouchers, which can be divided into one-time vouchers (such as receipts, delivery notes, loan notes, bank collection notices), cumulative vouchers (such as limit collection Material bill) and summary voucher (such as material issue summary sheet).
Basic content: the name and number of the original voucher, the date when the original voucher was filled in, the name of the unit that accepted the original voucher, the name of the unit that filled in the original voucher or the name of the person who filled in the original voucher, economic business content, quantity, unit price and Amount, signature or seal of the handling personnel, and attachments to the voucher. What are original vouchers? What are the types of original vouchers? What are the basic contents of original vouchers?
Original vouchers, also known as documents, are obtained or filled in when economic business occurs or is completed, and is used to record Or written evidence proving the occurrence or completion of economic transactions. It can not only record the occurrence or completion of economic business, but also clarify economic responsibilities. It is the original data and important basis for accounting work. It is the most legally binding document among accounting materials. Various documents that cannot prove the occurrence or completion of economic business, such as work orders, purchase and sales contracts, and material purchase requisitions, cannot be used as original vouchers and used for accounting.
1. Classified according to the source: foreign original vouchers, self-made original vouchers
2. Classified according to the filling procedures and content: primary vouchers, accumulated vouchers, aggregated original vouchers
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3. Classification according to different formats: general vouchers, special vouchers
Purpose:
The main function of the original voucher is to record economic business and clarify economic responsibilities. Commonly used original vouchers include cash receipts, invoices, check stubs, bank invoices, travel expense reimbursement forms, product storage orders, picking orders, loan orders, etc.
They are used when economic business occurs or is completed. A written voucher obtained or filled in at the time to record or prove the occurrence or completion of economic business. It is the original data and important basis for accounting. What is an original certificate? What are the types of original documents? What are the basic contents of the original certificate? Please answer!
In fact, this is something you can’t learn in study textbooks. We only encounter some in our work.
Original vouchers, also called documents, are issued when economic business occurs or is completed. A written voucher obtained or filled in to record or prove the occurrence or completion of economic transactions. Original vouchers are the original data and important basis for accounting. According to their different sources, they can be divided into two types: foreign original vouchers and self-made original vouchers. According to the different filling procedures and contents, they can be divided into one-time vouchers, cumulative vouchers and summary vouchers. ;According to different formats, they can be divided into general vouchers and special vouchers. The basic contents of the original voucher include: 1. The name of the original voucher; 2. The date when filling in the original voucher; 3. The name of the unit that accepts the original voucher; 4. Various contents of the economic industry (including quantity, unit price, amount, etc.); 5. Fill in the Signature and seal of the manufacturing unit; 6. Signature and seal of relevant personnel; 7. Attachment to the voucher.
What are the original vouchers? Original vouchers are also called documents. They are obtained or filled in when economic business occurs or is completed. It is a written voucher used to record or prove the occurrence or completion of economic business.
It can not only It is used to record the occurrence or completion of economic business. It can also clarify economic responsibilities. It is the original data and important basis for accounting work. It is the most legally binding document among accounting data. Work order number. Purchase and sale contract. Purchase of materials. Various documents such as application forms that cannot prove the occurrence or completion of economic business cannot be used as original vouchers and used for accounting.
Types of original vouchers
Classified according to different sources:< /p>
(1) External original vouchers refer to the vouchers obtained from external units when economic transactions occur with them. Such as invoices, airplane and train bills, bank receipts and payment notices, and corporate purchases of goods. .Materials. Invoices obtained from the supplier, etc.
(2) Self-made original vouchers refer to the ones filled out by the internal handling departments or personnel of the unit when economic business matters occur or are completed. Vouchers, such as material receipts, picking lists, work start orders, cost calculation sheets, outgoing orders, etc.
Classified according to filling procedures and content:
Self-made original vouchers According to different filling procedures, it can be divided into one-time vouchers, cumulative vouchers and summary original vouchers.
(1) One-time voucher: One-time voucher refers to a one-time voucher that only reflects one economic business or records several items of the same nature at the same time. The original vouchers for economic business. The filling procedure is completed at one time. For example, all kinds of external original vouchers are one-time vouchers. The relevant departments of the enterprise obtain materials [requisition form]. Employees [loan form]. Purchased materials [input] "Stock list" and accounting vouchers prepared according to the needs of account book records and economic business. For example: [Material Cost Allocation Table", etc. are all one-time vouchers.
(2) Cumulative vouchers: Cumulative vouchers are It refers to self-made original vouchers for similar economic business that occurred continuously within a certain period of time (usually limited to one month). The filling procedure is carried out in stages as the economic business events occur. For example, the "Limited Material Picking List" is Cumulative vouchers.
(3) Summary vouchers: Summary original vouchers refer to self-made original vouchers compiled based on multiple original vouchers that reflect the same economic business within a certain period of time to reflect a certain economic business. Summary of business occurrences. Summarizing original vouchers can not only simplify accounting work, but also facilitate analysis and comparison of economic business. For example, [Salary Summary Table", [Cash Income Summary Table", Material Issuance Voucher Summary Table, etc. are all summaries Original vouchers.
Classified according to different formats:
(1) General vouchers: Unified printed by relevant departments. Original vouchers with unified format and usage method used within a certain range .(Nationally accepted value-added tax invoices, bank transfer settlement vouchers, etc.)
(2) Special voucher: printed by the unit itself. Original voucher used only within the unit. (Receipt of materials. Receipt of materials. Material bill. Salary expense allocation bill. Depreciation calculation sheet, etc.)
1. Original vouchers are divided into foreign original vouchers and self-made original vouchers according to different sources. (1) Foreign original documents. It refers to the original voucher obtained directly from other units or individuals when economic business occurs or is completed, such as special value-added tax invoices obtained for purchasing goods, receipts obtained when external units make payments, and air tickets and train tickets obtained by employees on business trips. wait.
(2) Make your own original certificate. It refers to the original voucher that is filled in by the departments and personnel handling business within the unit when performing or completing a certain economic business and is only for the internal use of the unit, such as the receipt list, material requisition list, and quota requisition list. , product receipt documents, product issue documents, loan documents, salary payment details, depreciation calculation sheets, etc.
2. Original vouchers are divided into primary vouchers, cumulative vouchers and summary vouchers according to different filling procedures and contents.
(1) One-time voucher. It refers to the original voucher that is completed at one time and records only one economic transaction, such as receipts, material picking lists, delivery notes, invoices, loan notes, bank settlement vouchers, etc. A one-time voucher is a voucher that is valid for one time.
(2) Accumulated vouchers. It refers to the original voucher that records the same type of economic business that occurred multiple times within a certain period of time. Its characteristic is that economic businesses of the same nature can be registered continuously in one voucher, the accumulated amount and balance amount can be settled at any time, and expenses are controlled according to the expense limit, and the actual amount is recorded at the end of the period. Cumulative vouchers are original vouchers that are valid multiple times. The representative cumulative voucher is the limit picking list.
(3) Summary of vouchers. It refers to a number of original vouchers that reflect the same economic business content within a certain period of time and are comprehensively filled in according to certain standards. Summarizing original vouchers combines economic transactions of the same type and simplifies the accounting workload. Commonly used summary original vouchers include: issued material summary form, salary settlement summary form, travel expense reimbursement form, etc.
3. Original vouchers are divided into general vouchers and special vouchers according to different formats.
(1) General certificate.
It refers to an original voucher with a unified format and usage method that is uniformly printed by relevant departments and used within a certain range. The scope of use of general vouchers varies depending on the production department. It can be for a certain region, a certain industry, or it can be universal for the whole country. For example, invoices, receipts, etc. printed in a certain province (municipality) are universal in that province (municipal); bank transfer settlement vouchers produced by the People's Bank of China are universal in the country.
(2) Special voucher. It refers to the original voucher printed by the unit itself and used only within the unit. Such as material picking list, travel expense reimbursement form, depreciation calculation form, salary expense allocation form, etc.
4. Original vouchers are divided into the following six categories according to different types of economic business:
(1) Payment receipt business vouchers. It refers to the original voucher that records the increase or decrease in cash and bank deposit receipts and payments. Such vouchers include both external and self-made vouchers, but most of them are one-time vouchers, such as cash IOUs, cash receipts, payment receipts, sporadic shopping invoices, train and ship air tickets, medical expense receipts, bank checks, payment authorization letters, and collections. Commitment settlement vouchers, etc.
(2) Inbound and outbound business vouchers. It refers to the original voucher that records the incoming and outgoing of materials and finished products. This type of voucher can be a one-time voucher or a cumulative voucher, such as a warehousing note, a picking list, a bill of lading, etc.
(3) Cost voucher. It refers to the original voucher that records the occurrence and distribution of product production expenses. Most of these vouchers are internally produced vouchers, such as salary slips, salary expense summary tables, depreciation expense allocation tables, manufacturing expense allocation tables, product cost calculation sheets, etc.
(4) Purchase and sales business vouchers. It refers to the original voucher that records the purchase of materials and items or the supply of labor services, the sale of finished products (commodities) or services. The former is an external voucher, and the latter is a self-made voucher, such as a bill of lading, delivery note, payment note, and freight document. wait.
(5) Fixed assets business vouchers. Refers to the original vouchers that record the purchase, transfer, scrapping, profit and loss of fixed assets, such as fixed asset transfer orders, fixed asset handover inventories, fixed asset scrapping orders and profit and loss
( 6) Transfer business voucher. It refers to the original vouchers compiled and produced by accountants based on accounting book records at the end of the accounting period in order to balance income and expenditure accounts, calculate and carry forward costs, profits, etc. This type of voucher generally does not have a fixed format, but it needs to be marked with the maker and signed by the accounting supervisor. Classification of original documents?
There are two types of safety regulations and self-made, that’s how it is in the vernacular
How to classify the original vouchers
Forty-eighth of "Basic Accounting Work Standards" The basic requirements for original vouchers are: (2) Original vouchers obtained from external units must be stamped with the official seal of the filling unit; original vouchers obtained from individuals must be signed or stamped by the person who fills them out. The self-made original voucher must be signed or stamped by the leader of the handling unit or the person designated by him. The original voucher issued to the outside world must be stamped with the official seal of the unit.
(3) For any original voucher with an amount in uppercase and lowercase, the amount in uppercase and lowercase must match. The original proof of purchase of the physical item must have a certificate of acceptance. The original voucher for payment must have a receipt certificate from the payee and the payee. What original vouchers does the enterprise have?
1. Original vouchers are divided into foreign original vouchers and self-made original vouchers according to different sources.
(1) Foreign original vouchers. It refers to the original voucher obtained directly from other units or individuals when economic business occurs or is completed, such as special value-added tax invoices obtained when purchasing goods, receipts obtained when making payments to external units, and air tickets and train tickets obtained by employees on business trips. wait.
(2) Make your own original certificate. It refers to the original voucher that is filled in by the departments and personnel handling business within the unit when performing or completing a certain economic business and is only for the internal use of the unit, such as the receipt list, material requisition list, and quota requisition list. , product receipt documents, product issue documents, loan documents, salary payment details, depreciation calculation sheets, etc.
2. Original vouchers are divided into primary vouchers, cumulative vouchers and summary vouchers according to different filling procedures and contents.
(1) One-time voucher. It refers to the original voucher that is completed at one time and records only one economic transaction, such as receipts, material picking lists, delivery notes, invoices, loan notes, bank settlement vouchers, etc. A one-time voucher is a voucher that is valid for one time.
(2) Accumulated vouchers. It refers to the original voucher that records the same type of economic business that occurred multiple times within a certain period of time. Its characteristic is that economic businesses of the same nature can be registered continuously in one voucher, the accumulated amount and balance amount can be settled at any time, and expenses are controlled according to the expense limit, and the actual amount is recorded at the end of the period. Cumulative vouchers are original vouchers that are valid multiple times. The representative cumulative voucher is the limit picking list.
(3) Summary of vouchers. It refers to a number of original vouchers that reflect the same economic business content within a certain period of time and are comprehensively filled in according to certain standards. Summarizing original vouchers combines economic transactions of the same type and simplifies the accounting workload.
Commonly used summary original vouchers include: issued material summary sheet, salary settlement summary sheet, travel expense reimbursement form, etc.
3. Original vouchers are divided into general vouchers and special vouchers according to different formats.
(1) General certificate. It refers to an original voucher with a unified format and usage method that is uniformly printed by relevant departments and used within a certain range. The scope of use of general vouchers varies depending on the production department. It can be for a certain region, a certain industry, or it can be universal for the whole country. For example, invoices and receipts printed by a certain province (municipality) are universal in that province (municipal); bank transfer settlement vouchers produced by the People's Bank of China are universal throughout the country.
(2) Special certificate. It refers to the original voucher printed by the unit itself and used only within the unit. Such as material picking list, travel expense reimbursement form, depreciation calculation form, salary expense allocation form, etc.
4. Original vouchers are divided into the following six categories according to different types of economic business:
(1) Payment receipt business vouchers. It refers to the original voucher that records the increase or decrease in cash and bank deposit receipts and payments. Such vouchers include both external and self-made vouchers, but most of them are one-time vouchers, such as cash IOUs, cash receipts, payment receipts, sporadic shopping invoices, train and ship air tickets, medical expense receipts, bank checks, payment authorization letters, and collections. Commitment settlement vouchers, etc.
(2) Inbound and outbound business vouchers. It refers to the original voucher that records the incoming and outgoing of materials and finished products. This type of voucher can be a one-time voucher or a cumulative voucher, such as a warehousing note, a picking list, a bill of lading, etc.
(3) Cost voucher. It refers to the original voucher that records the occurrence and distribution of product production expenses. Most of these vouchers are internally produced vouchers, such as salary slips, salary expense summary tables, depreciation expense allocation tables, manufacturing expense allocation tables, product cost calculation sheets, etc.
(4) Purchase and sales business vouchers. It refers to the original voucher that records the purchase of materials and items or the supply of labor services, the sale of finished products (commodities) or services. The former is an external voucher, and the latter is a self-made voucher, such as a bill of lading, delivery note, payment note, and freight document. wait.
(5) Fixed asset business vouchers. It refers to the original vouchers that record the purchase, transfer, scrapping, profit and loss of fixed assets, such as fixed asset transfer orders, fixed asset handover lists, fixed asset scrapping orders, profit and loss reports, etc.
(6) Transfer business voucher. It refers to the original vouchers compiled and produced by accountants based on accounting book records at the end of the accounting period in order to balance income and expenditure accounts, calculate and carry forward costs, profits, etc. This type of voucher generally does not have a fixed format, but it needs to be marked with the maker and signed by the accounting supervisor.
1. The format of the company’s original vouchers is uncertain. The documents attached to the accounting vouchers are called original vouchers, including the company’s self-made outbound orders, inbound orders, salary sheets, etc., as well as purchase orders. Invoice, sales invoice accounting page. 2. The company's sales business will use the following original vouchers: (1) Sales invoice (2) Collection voucher (3) The unit's warehouse receipt, etc. 4. When purchasing equipment, the company will obtain the invoice and transportation invoice for the purchased equipment. , labor invoices and other original vouchers. The formats of various types of invoices are different. How to classify original documents? What are the basic contents of original vouchers?
Original vouchers, also known as documents, are text vouchers that are obtained or filled in when economic business occurs or is completed, and are used to record or prove the occurrence or completion of economic business. . It can not only record the occurrence or completion of economic business, but also clarify economic responsibilities. It is the original data and important basis for accounting work, and is the most legally binding document among accounting materials. Various documents that cannot prove the occurrence or completion of economic business, such as work orders, purchase and sales contracts, and material purchase requisitions, cannot be used as original vouchers and used for accounting.
1. Classified according to the source: foreign original vouchers, self-made original vouchers
2. Classified according to the filling procedures and content: one-time vouchers, accumulated vouchers, aggregated original vouchers
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3. Classification according to different formats: general vouchers, special vouchers
Purpose:
The main function of the original voucher is to record economic business and clarify economic responsibilities. Commonly used original vouchers include cash receipts, invoices, check stubs, bank receipts, travel expense reimbursement forms, product storage orders, picking orders, loan orders, etc.
They are used when economic business occurs or is completed. A written voucher obtained or filled in at the time to record or prove the occurrence or completion of economic business. It is the original data and important basis for accounting.
Original vouchers, also known as documents, are written vouchers that are obtained or filled out when economic business occurs or is completed, and are used to record or prove the occurrence or completion of economic business. It can not only record the occurrence or completion of economic business, but also clarify economic responsibilities. It is the original data and important basis for accounting work, and is the most legally binding document among accounting materials. Various documents that cannot prove the occurrence or completion of economic business, such as work orders, purchase and sales contracts, and material purchase requisitions, cannot be used as original vouchers and used for accounting.
1. Classification according to different sources:
(1) External original vouchers refer to the vouchers obtained from external units when economic transactions occur with them.
Such as invoices, airplane and train bills, bank receipt and payment notices, invoices obtained from suppliers when enterprises purchase goods and materials, etc.
(2) Self-made original vouchers refer to the vouchers filled out by the internal handling departments or personnel of the unit when economic business matters occur or are completed. Such as receiving orders, picking orders, work start orders, cost calculation orders, outbound orders, etc.
2. Classification according to different filling procedures and contents:
According to different filling procedures and contents, self-made original vouchers can be divided into one-time vouchers, cumulative vouchers, and summary original vouchers and four types of accounting preparation vouchers.
(1) One-time voucher: One-time voucher refers to the original voucher that only reflects one economic business or records several economic businesses of the same nature at the same time. The filling procedure is completed at one time. For example, all kinds of external original vouchers are one-time vouchers; the relevant departments of the enterprise obtain the "material requisition slip" and the employee "loan slip". The "warehousing slip" for purchased materials and the accounting vouchers prepared according to the needs of accounting records and economic business, such as "material cost allocation table", etc., are all one-time vouchers.
(2) Cumulative vouchers: Cumulative vouchers refer to self-made original vouchers for similar economic transactions that occurred continuously within a certain period of time (usually limited to one month). The filling procedures are as follows: It is carried out in stages according to the occurrence of events. For example, the "limit picking list" is a cumulative voucher.
(3) Summary vouchers: Summary original vouchers refer to self-made original vouchers compiled based on multiple original vouchers that reflect the same economic business within a certain period of time to reflect the overall occurrence of a certain economic business. Condition. Summarizing original vouchers can not only simplify accounting work, but also facilitate economic business analysis and comparison. like. "Salary summary table", "cash income summary table", material issuance voucher summary table, etc. are all summary original vouchers.