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class="con main"> <div id="e286xo47mbob" class="position"> <em class="iconfont ca icon-dingwei"></em> <a href='http://www.yishupeixun.net/'>學(xué)習(xí)啦</a> > <a href='http://www.yishupeixun.net/chuangye/'>創(chuàng)業(yè)指南</a> > <a href='http://www.yishupeixun.net/chuangye/huiji/'>會(huì)計(jì)知識(shí)</a> > <span>記賬憑證一頁(yè)不夠?qū)懣梢栽趺醋?/span> </div> <div id="e286xo47mbob" class="ar_con_nr"> <div id="e286xo47mbob" class="con_l fl"> <article class="ar_con bg louti"> <div id="e286xo47mbob" class="ar_title"> <h1>記賬憑證一頁(yè)不夠?qū)懣梢栽趺醋?/h1> <div id="e286xo47mbob" class="ar_title_b"> <div id="e286xo47mbob" class="sub_title clear"> <span id="e286xo47mbob" class="sp2 c6 fl">時(shí)間：<time class="fxtime">2017-04-24 09:03:25</time></span> <span id="e286xo47mbob" class="sp1 c6 fl"><em id="zuozhe" class="noshow">曉鏵</em><em class="user_id noshow">971</em>由 <em class="nickname"></em> 分享</span> <span id="e286xo47mbob" class="fl arc_btn"></span> </div> </div> </div> <div id="e286xo47mbob" class="y_ju"><script type="text/javascript">a("title");</script></div> <div id="e286xo47mbob" class="con_article con_main" id="contentText"> <p>記賬憑證一頁(yè)不夠?qū)懣梢栽趺醋?/p><p> 　　在實(shí)際工作中,我們發(fā)現(xiàn)不少單位的記賬憑證的填制很不規(guī)范,特別是一些目前還沒(méi)有統(tǒng)一填制要求的項(xiàng)目,其填制方法更是帶有一定的隨意性。接下來(lái)請(qǐng)欣賞學(xué)習(xí)啦小編給大家網(wǎng)絡(luò)收集整理的記賬憑證一頁(yè)不夠?qū)懣梢栽趺醋觥?/p><h2> 　　記賬憑證一頁(yè)不夠?qū)懣梢栽趺醋?/h2><p> 　　如果會(huì)計(jì)科目太多，一張記賬憑證不夠的話，可以根據(jù)需要增加記賬憑證的頁(yè)數(shù)。</p><p> 　　如第10號(hào)記賬憑證需要填制二張記賬憑證，則第一張編號(hào)為8 1/2，第二張編號(hào)為8 2/2。如果23號(hào)記賬憑證需要填制三張記賬憑證，則第一張編號(hào)為23 1/3、第二張編號(hào)為23 2/3、第三張編號(hào)為23 3/3。</p><h2> 　　記賬憑證的填寫(xiě)規(guī)則</h2><p> 　　1.日期的填寫(xiě)?，F(xiàn)金收付記賬憑證的日期以辦理收付現(xiàn)金的日期填寫(xiě);銀行付款業(yè)務(wù)的記賬憑證，一般以財(cái)會(huì)部門(mén)開(kāi)出付款單據(jù)的日期或承付的日期填寫(xiě);銀行收款業(yè)務(wù)的記賬憑證，一般按銀行進(jìn)賬單或銀行受理回執(zhí)的戳記日期填寫(xiě);月末結(jié)轉(zhuǎn)的業(yè)務(wù)，按當(dāng)月最后一天的日期填制。</p><p> 　　2.摘要的填寫(xiě)。記賬憑證的摘要欄既是對(duì)經(jīng)濟(jì)業(yè)務(wù)的簡(jiǎn)要說(shuō)明，又是登記賬簿的需要。要真實(shí)準(zhǔn)確，簡(jiǎn)明扼要，書(shū)寫(xiě)整潔。</p><p> 　　3.會(huì)計(jì)科目的填寫(xiě)。會(huì)計(jì)科目應(yīng)填寫(xiě)會(huì)計(jì)科目的全稱或會(huì)計(jì)科目的名稱和編號(hào)，不得簡(jiǎn)寫(xiě)或只填會(huì)計(jì)科目的編號(hào)而不填名稱。需填明細(xì)科目的，應(yīng)在“明細(xì)科目”欄填寫(xiě)明細(xì)科目的名稱。</p><p> 　　4.金額的填寫(xiě)。記賬憑證的金額必須與原始憑證的金額相符。在記賬憑證的“合計(jì)”行填列合計(jì)金額;阿拉伯?dāng)?shù)字的填寫(xiě)要規(guī)范;在合計(jì)數(shù)字前應(yīng)填寫(xiě)貨幣符號(hào)，不是合計(jì)數(shù)字前不應(yīng)填寫(xiě)貨幣符號(hào)。一筆經(jīng)濟(jì)業(yè)務(wù)因涉及會(huì)計(jì)科目較多，需填寫(xiě)多張記賬憑證的，只在最末一張記賬憑證的“合計(jì)”行填寫(xiě)合計(jì)金額。</p><p> 　　5.記賬憑證附件張數(shù)的計(jì)算。填制記賬憑證，可以根據(jù)每份原始憑證單獨(dú)填制，也可根據(jù)同類經(jīng)濟(jì)業(yè)務(wù)的多份原始憑證匯總填制，還可根據(jù)匯總的原始憑證來(lái)填制。為了簡(jiǎn)化記賬憑證的填制手續(xù)，對(duì)于轉(zhuǎn)賬業(yè)務(wù)，可以用自制的原始憑證或匯總原始憑證來(lái)代替記賬憑證。應(yīng)當(dāng)指出的是，不同類型業(yè)務(wù)的原始憑證，不能混同編制一份記賬憑證。除結(jié)賬和更正錯(cuò)誤的記賬憑證可以不附原始憑證之外，其他記賬憑證必須附有原始憑證。附件張數(shù)的計(jì)算方法有兩種：一種是按構(gòu)成記賬憑證金額的原始憑證計(jì)算張數(shù)，如轉(zhuǎn)賬業(yè)務(wù)原始憑證的張數(shù)計(jì)算。二是以所附原始憑證的自然張數(shù)為準(zhǔn)，即凡與經(jīng)濟(jì)業(yè)務(wù)內(nèi)容相關(guān)的每一張憑證，都作為記賬憑證的附件。凡屬收付款業(yè)務(wù)的，原始憑證張數(shù)計(jì)算均以自然張數(shù)為準(zhǔn)。但對(duì)差旅費(fèi)、市內(nèi)交通費(fèi)、醫(yī)療費(fèi)等報(bào)銷單，可貼在一張紙上，作為一張?jiān)紤{證附件。</p><p> 　　附件張數(shù)應(yīng)用阿拉伯?dāng)?shù)字填寫(xiě)。對(duì)簡(jiǎn)單的攤提轉(zhuǎn)賬業(yè)務(wù)，可以在摘要欄注明計(jì)算依據(jù)，而不經(jīng)過(guò)分?jǐn)偦蛴?jì)算的屬于純結(jié)轉(zhuǎn)性業(yè)務(wù)的記賬憑證可不附原始憑證。</p><p> 　　當(dāng)一張或幾張?jiān)紤{證涉及幾張記賬憑證時(shí)，可將原始憑證附在一張主要的記賬憑證后面，在摘要欄說(shuō)明“本憑證附件包括××號(hào)記賬憑證業(yè)務(wù)”的字樣，在其他記賬憑證上注明“原始憑證在××號(hào)記賬憑證后面”的字樣。記賬憑證上應(yīng)注明所附的原始憑證張數(shù)，以便查核。如果根據(jù)同一原始憑證填制數(shù)張記賬憑證，則應(yīng)在未附原始憑證的記賬憑證上注明“附件××張，見(jiàn)第×號(hào)記賬憑證”。如果原始憑證需要另行保管，則應(yīng)在附件欄目?jī)?nèi)加以注明，但更正錯(cuò)賬和結(jié)賬的記賬憑證可以不附原始憑證。</p><p> 　　如果一張?jiān)紤{證所列支出需要幾個(gè)單位共同負(fù)擔(dān)的，應(yīng)根據(jù)其他單位負(fù)擔(dān)的部分開(kāi)給對(duì)方原始憑證分割單進(jìn)行結(jié)算，并將該原始憑證及分割單副本附在記賬憑證后面。</p><p> 　　6.會(huì)計(jì)分錄的填制。填制會(huì)計(jì)分錄時(shí)，應(yīng)按照會(huì)計(jì)制度統(tǒng)一規(guī)定的會(huì)計(jì)科目，根據(jù)經(jīng)濟(jì)業(yè)務(wù)的性質(zhì)編制會(huì)計(jì)分錄，保證核算的口徑一致，便于綜合匯總。應(yīng)用借貸記賬法編制會(huì)計(jì)分錄，便于從賬戶對(duì)應(yīng)關(guān)系中反映經(jīng)濟(jì)業(yè)務(wù)的情況。</p><p> 　　在記賬憑證中，除填明應(yīng)借、應(yīng)貸的會(huì)計(jì)科目及金額的記賬內(nèi)容外，還應(yīng)填明一級(jí)科目或總賬科目所屬的明細(xì)科目。不同類型的經(jīng)濟(jì)業(yè)務(wù)不得填制在一張記賬憑證中，也不得對(duì)同類經(jīng)濟(jì)業(yè)務(wù)采取大匯總的辦法填制記賬憑證。轉(zhuǎn)賬憑證和通用記賬憑證應(yīng)按先“借”后“貸”的順序填列，不得填制“有借無(wú)貸”或“有貸無(wú)借”的會(huì)計(jì)分錄。</p><p> 　　7.記賬憑證的編號(hào)。會(huì)計(jì)人員應(yīng)及時(shí)對(duì)記賬憑證予以編號(hào)。記賬憑證無(wú)論是全部作為一類編號(hào)，還是按收、付、轉(zhuǎn)編號(hào)，均按月從“1”開(kāi)始順序編號(hào)，不得跳號(hào)、重號(hào)。業(yè)務(wù)量大的單位，可使用“記賬憑證編號(hào)銷號(hào)單”，在裝訂憑證時(shí)應(yīng)將銷號(hào)單放在記賬憑證匯總表之后，使記賬憑證的編號(hào)、張數(shù)一目了然，以便查考。在使用通用憑證時(shí)，可按經(jīng)濟(jì)業(yè)務(wù)發(fā)生的順序編號(hào)。采用收款憑證、付款憑證和轉(zhuǎn)賬憑證的，可采用“字號(hào)編號(hào)法”，即按憑證類別順序編號(hào)，如收字第×號(hào)、付字第×號(hào)、轉(zhuǎn)字第×號(hào)等;也可采用“雙重編號(hào)法”，即按總字順序編號(hào)與按類別順序編號(hào)相結(jié)合，如某收款憑證為“總字第××號(hào)，收字第×號(hào)”。如一筆經(jīng)濟(jì)業(yè)務(wù)，需要編制多張記賬憑證時(shí)，應(yīng)按順序采用“帶分?jǐn)?shù)編號(hào)法”，如1/2、2/2。兩張憑證之間不要填寫(xiě)“過(guò)次頁(yè)、承上頁(yè)”。</p><h2> 　　記賬憑證的賬務(wù)處理程序</h2><p> 　　①根據(jù)原始憑證或原始憑證匯總表按不同的經(jīng)濟(jì)業(yè)務(wù)類型分別填制收款憑證、付款憑證和轉(zhuǎn)帳憑證;</p><p> 　　②根據(jù)現(xiàn)金收、付款憑證逐筆序時(shí)登記現(xiàn)金日記帳;根據(jù)銀行存款收、付款憑證及其所附的銀行結(jié)算憑證逐筆序時(shí)登記銀行存款日記帳;</p><p> 　?、鄹鶕?jù)記帳憑證及所附的原始憑證(或原始憑證匯總表)逐筆登記各有關(guān)種明細(xì)分類帳;</p><p> 　?、芨鶕?jù)各種記帳憑證逐筆登記總分類帳</p><p> 　?、莞鶕?jù)對(duì)帳的具體要求，將現(xiàn)金日記帳、銀行存款日記帳和各種明細(xì)分類帳定期與總分類帳相互核對(duì);</p><p> 　?、奁谀?，根據(jù)總分類帳和明細(xì)分類帳的有關(guān)資料編制會(huì)計(jì)報(bào)表。</p><p> 　　<br/> 看了“記賬憑證一頁(yè)不夠?qū)懣梢栽趺醋?rdquo;的人還看了：</p><p> 1.<a _href="http://www.yishupeixun.net/chuangye/huiji/3039444.html" href="http://www.yishupeixun.net/chuangye/huiji/3039444.html" target="_blank">記賬憑證一頁(yè)不夠?qū)懺趺崔k</a></p><p> 2.<a _href="http://www.yishupeixun.net/chuangye/huiji/2485829.html" href="http://www.yishupeixun.net/chuangye/huiji/2485829.html" target="_blank">記賬憑證不夠?qū)懺趺崔k</a></p><p> 3.<a _href="http://www.yishupeixun.net/chuangye/huiji/3116036.html" href="http://www.yishupeixun.net/chuangye/huiji/3116036.html" target="_blank">銀行存款日記賬一頁(yè)不夠?qū)懺趺崔k</a></p><p> 4.<a _href="http://www.yishupeixun.net/chuangye/huiji/3148003.html" href="http://www.yishupeixun.net/chuangye/huiji/3148003.html" target="_blank">記賬憑證一頁(yè)寫(xiě)不完</a></p><p> 5.<a _href="http://www.yishupeixun.net/chuangye/huiji/2926210.html" 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