What You Need To Pay Attention To When Making Vouchers.

The original voucher should be carefully examined before filling the voucher.

Auditing the original voucher is not a simple sum of money and whether the cost is in line with the company's reimbursement system.

We should examine the voucher as well as Holmes.

This requires us to have the ability of doctors to "listen to information and ask questions".

Wang: scrutinize the voucher carefully, mainly examine the authenticity, legality, compliance of the negotiable instruments, and whether the elements are complete and accurate.

Whether the reimbursement procedure is reasonable, whether the signature is complete, whether the approval authority is appropriate or not.

Wen: This listeners are also listening, not sniffing.

Generally speaking, the department heads are responsible for the authenticity of the business. The finance department can not confirm the authenticity of the business one by one. However, if the economic business that the bill reacts with is corroborate with what is known or heard, it should be carefully inquired and verified.

This requires more understanding of the company's production and operation, and more communication with other departments.

Q: when reviewing the vouchers, we will examine them together.

People chat, ask as much as possible.

We should ask and confirm each other's questions.

Cut: refers to the use of logical analysis and professional judgment.

To examine whether the elements of the bill (time, place, amount, invoice number) are consistent with the business content, and make a professional judgement on the rationality of each element.

For example, the examination of toll bill should carefully examine the time and place of the bill and whether it is in line with the route, and check the time of the taxi ticket with the time of the business.

If a salesperson reimbursours a large number of fixed bills or a large number of taxi tickets, and suspects that he has false statements, he can also register such bills which have been reimbursed in recent months in Excel, and sort them according to the number of bills and the time of occurrence.

Whether it is false or not, immediately known.

We must have a global view, and we must have a sense of budgetary control when expenses are reimbursed.

Hospitality, advertising fees and so on should also pay close attention to the excess income tax deduction limit.

Tax planning should be

Before happening, but as a remedial measure, the system of accounting documents should be a goalkeeper, and the business has happened. When filling the vouchers, the relevant personnel should be urged to take measures to remedy them, at least to meet the requirements of the state's tax laws and regulations in form, reduce tax expenditures and avoid tax penalties.

Filling the certificate must have the concept of late service, facilitate later audit.

Therefore, we must

The specification is reasonable and the abstract is clear and clear. The time, figures, units, matters (even quantity, and document number) must be well prepared in the abstract, otherwise, late checking will be very troublesome.

There must be tax risk and legal risk awareness when making vouchers.

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The cashier must deal with the cash disbursement business with a serious attitude, because once the expenditure is wrong, it will cause economic losses to the unit which is difficult to recover.

The principle of cash disbursement includes:

(L) the legality of cash disbursements.

The cashier must be based on the true, accurate and lawful payment certificate of the customer, and the payment procedures must be completed before payment. The relevant leaders have signed or have been audited correctly.

(2) completeness of cash expenditure formalities.

The cashier should check and pay the cash payment procedures according to the prescribed procedures, so that the payment vouchers are legal, the approval procedures are complete and effective, the payment matters are cleared up and the accounts handled are correct and reasonable.

(3) cash is not allowed to be used for payment.

Cash withdrawal means that in order to evade the bank's management of cash, fraudulent use of improper means and illegal payment of cash are mainly in the following forms:

(1) make up the cash in excess of the quota for the purpose of reasonable use (such as travel expenses and reserve funds).

(2) cash withdrawal from accounts of private or other units.

3. The act of pferring public funds to personal savings.

(4) pfer cash through bank or post office exchange and withdraw cash elsewhere.

5. Cash in exchange voucher.

False claims of wages, bonuses and allowances.