1.记账凭证填制.ppt

Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 记账凭证记账凭证会计凭证会计凭证原始凭证原始凭证提问:会计凭证按其填制的程序和用途不同可分为哪两类? Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 给出经济业务登记账户编制报表编制报表登记账簿编制会计分录理论上实务中一、记账凭证的概念取得原始凭证填制记账凭证 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 记账凭证不能证明业务的发生,不具备法律的证明效力;是登记账簿的直接依据。(二)与原始凭证的区别原始凭证是登记账簿的依据。原始 / 间接(一)概念记账凭证是由企业财会部门根据已审核的原始凭证填制的,载由会计分录并作为记账依据的书面证明。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 记账凭证记账凭证收款凭证收款凭证付款凭证付款凭证转账凭证转账凭证(二)记账凭证的分类通用记账凭证通用记账凭证 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ①②③④⑤⑥⑦⑧记账凭证名称记账凭证的填制日期记账凭证的顺序编号经济业务的编号经济业务所涉及的会计科目经济业务所涉及的金额记账凭证所附原始凭证张数有关责任人的签名或盖章二、记账凭证的内容二、记账凭证的内容 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 基本内容经济业务涉及的会计科目、金额所附的原始凭证的张数接受凭证的单位名称填制凭证的日期填制凭证的单位名称记账凭证原始凭证√√√√√√指出下表中哪些属于记账凭证的基本内容,哪些属于原始凭证的基本内容? Evaluation only. Evaluation only. Created with Client Profile . Created wit