Accounting Voucher Transmitting
(1) accounting voucher pfer Effect 。
The pfer of accounting vouchers refers to the establishment of accounting vouchers.
File
At the same time, the pfer procedures and delivery time between departments and personnel within the unit.
Correctly organizing the pfer of accounting vouchers is of great importance for handling and registering economic business in a timely manner, defining economic responsibilities and implementing accounting supervision.
(2) matters needing attention in accounting voucher pfer.
Various accounting vouchers contain different economic and business contents, different departments and personnel involved, and economic pactions.
procedures
Not exactly the same.
To organize accounting voucher pfer, we must abide by the principle of internal restraint and strive to reflect and record economic business in a timely manner.
Accounting vouchers must be noted in the process of delivery.
1. The pfer and handling of all accounting vouchers must be completed within the accounting reporting period. They should be delivered in time, not backlog, and should not be interacted. Otherwise, the correctness and timeliness of accounting will inevitably be affected.
2. Accounting vouchers should be both strict and simple in the process of delivery.
The receipt and handover of vouchers should formulate necessary systems to ensure the safety and integrity of accounting vouchers.
(3) according to the characteristics of each economic business, the division of internal organizations and personnel, and the needs of management and management, the necessary links for accounting vouchers should be properly stipulated, and the number of accounting vouchers should be properly prescribed, so that all relevant departments and personnel can instantly understand the situation of economic business, timely handle the credential formalities, and avoid passing unnecessary links through vouchers so as to improve work efficiency.
Fourth, it is necessary to manage the time required for economic pactions according to the various links, and reasonably stipulate the time for the vouchers to stay in all links, so as to ensure timely delivery of vouchers.
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