What Are The Requirements For Digital Writing In Accounting Documents?
According to the accounting basis established by the Ministry of Finance
Job specification
To fill in the accounting vouchers, the handwriting must be clear and neat, and meet the following requirements:
(1) the number of Arabia should be written one by one. Before the amount of Arabia, the currency symbol should be written (such as RMB symbol "Yuan") or currency name abbreviation and cargo symbol.
No currency should be left between currency symbols and Arabia figures.
Where the currency symbol is written before the sum of money in Arabia, no currency unit (such as RMB "Yuan") is written behind the figure.
(2) all units in yuan (other currencies are currencies).
Basic unit
The Arabia numbers of the same below, except for the unit price and so on, will be filled out to the corner points after the decimal point of the yuan. No corner points, horns and subdivisions can be written as "00" or "symbol". If there is no corner, the place should be written "0" instead of the symbol "-".
(3) the sum of the amount of Chinese characters should be written in block letters or written letters, such as one, two, three, five, nine, six, eight, nine, ten, thousand, ten thousand, million, yuan, Jiao, zero, whole (Zheng) and so on, which are easy to be recognized and not easy to be altered. They should not be replaced by simplified words such as 0, one or two, three or four, five or six, seven or eight, nine, ten, and others.
(4) if the amount of capital is up to yuan or Jiao, the word "Zheng" or "Zheng" should be written after "Yuan" or "Jiao".
(5) if a currency name is not printed before the amount of the capital letter, it should be added.
Currency name
(for example, "RMB" three characters), no currency should be left between the currency name and the amount.
(6) when the amount of Arabia has "0" in the middle, the amount of capital should be written "zero", such as RMB 101.50 yuan, and the amount of Chinese characters should be written in 100 yuan, Wu Jiao.
When there are several "0" numbers in Arabia, the amount of Chinese characters can only be written in a "zero" word, such as $1004.56.
The amount of Arabia's numerals is "0", or there are several "0" numbers in the middle of the number, and the "0" is also yuan. But when the corner is not "0", the amount of Chinese characters can only be written as a "zero" or "zero".
There are many methods. One is to use all the accounting vouchers in the accounting department as a unified number, and to make it into a number of words. The first is to classify the three categories of cash and bank deposits, cash and bank deposits, and pfer accounts, respectively, for the word number x, X, x, and X, and the other is numbered according to the five types of cash income, cash payment, bank deposit income, bank deposit and pfer. Accounting voucher numbering
The number of the account receipts in the month can be completed on the day of completing the account voucher, or at the end of the month or when binding the voucher.
Billing vouchers, whether unified or classified, should be consecutively numbered in the order of natural numbers in months.
Usually, a bookkeeping certificate should be compiled with a number.
A unit with a large volume of business may use the "bookkeeping voucher number sheet" and the method of numbering the bookkeeping number of the unit according to the method of the unit's account voucher number. When the serial number and numbering are printed on the numbering sheet in advance, it will be sold off by a witness, and the numbering list will be attached when binding the voucher.
When complex accounting matters need to be filled with two or more than two bookkeeping vouchers, a semicolon should be written. That is to say, in the form of the fractional number after the original bookkeeping certificate number, for example, if the eighth voucher needs to fill in two bookkeeping vouchers, the first number is 8 (1/2), and the second number is 8 (2/2).
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