Knowledge Of Accounting Basis: Bookkeeping Voucher

(1) concept

Bookkeeping vouchers, also known as bookkeeping vouchers, are the direct basis for the registration of accounting books, which are classified by accounting personnel according to their original vouchers and classified according to their nature.

(two)

Kinds

1. classification by use

(1) special voucher

Collection Voucher: Collection voucher is used to record cash and bank deposits.

Accounting voucher.

Payment voucher: payment voucher refers to the accounting voucher for recording cash and bank payment business.

Transfer voucher: pfer voucher is used to record account receipts that do not involve cash and bank deposits.

Two

The general accounting voucher refers to the accounting voucher used to reflect all economic pactions, and it is commonly used by all kinds of economic businesses. Its format is basically the same as that of the pfer voucher.

The collection of vouchers, payment vouchers and pfer vouchers has a large workload and is applicable to large scale units with more payment and payment.

For units with relatively simple economic operations, smaller scale and less payment service, general account vouchers can also be used to record all economic pactions.

The format of the general accounting voucher is basically the same as that of the pfer voucher.

2. classification by way of fill in

(1) single certificate

The single entry bookkeeping certificate refers to the accounting voucher which only fills in an accounting subject and its amount involved in the economic business.

(2) duplicate certificates

Double entry voucher is a kind of certificate that reflects all the subjects involved in every economic business and the amount of their occurrence in the same bookkeeping voucher.

The above collection vouchers, payment vouchers and pfer vouchers, as well as general accounting vouchers are duplicate certificates.

(three) basic contents

(1) the date of filling the certificate;

(2) voucher number;

(3) summary of economic pactions;

(4) accounting subjects;

(5) amount;

(6) the number of original vouchers attached;

(7) signature or seal of the voucher, auditor, bookkeeping personnel, accounting institution leader and accounting supervisor.

Related links:

1. objects

In addition to the state organs, individuals and taxpayers outside the mobile rural small peddlers with no fixed production or business premises, they shall conduct tax registration in accordance with the relevant provisions.

2. location

General situation: location of production and operation;

Dispute: designated by its common superior tax authority.

3. time

Since...

For 30 days.

For example, the business license shall be 30 days from the date of obtaining the business license.

Taxpayers engaged in production or operation shall go out of business and have accumulated more than 180 days in 12 consecutive months from the date of their actual operation or provision of labor in the same county (municipality). They shall apply for tax registration within 30 days from the date of expiry.

4. proof

(1) business license or other approved practice documents;

(2) relevant contracts, articles of association and agreements;

(3) unified code certificate of organization;

(4) the resident identity card, passport or other legal document of the legal representative or person in charge or the owner;

(5) others.

5. use

To open a bank account; apply for tax reduction, tax exemption, tax rebate; apply for extension of declaration, deferred payment of taxes; purchase and purchase invoices; apply for the issuance of tax administration certificates for outgoing business activities; and suspend business or suspend business; other related tax matters.