会计凭证

第33条非根据真实事项，不得造具任何会计凭证，并不得在帐簿表册作任何记录。

Article 33 No accounting document shall be prepared and no record shall be entered in account books and statements unless based on true events .

负责会计凭证、会计印章及公司档案的妥善保管。

Be responsible for properly keeping accounting voucher , finance stamp and company files .

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Article 32 Audit institutions shall , in conducting audit , have the power to examine the accounting documents , account books , accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees , and the auditees shall not refuse such examination .

本文描述了以SAP作为程序的开发平台，通过ABAP/4语言实现ERP系统财务模块中会计凭证的分类查询、汇总以及打印功能，这些功能满足了财务人员的基本需求。

As a part of the SAP basis component , the ABAP / 4 language realizes the classified-querying , summarizing and printing of the accounting documents in the financial module of ERP system .

常用会计凭证自动生成系统的研究

Studies on the Automatic Formation System of the Active Accounting Voucher

负责编制各类会计凭证，编制月度财务报表。

Responsible for handling various reports and monthly financial report .

会计凭证是会计资料的重要组成部分，是会计核算的依据。

Accounting documents are important components of accountants data as well as the accounting basis .

论隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪

On Crime Of Hiding and Deliberately Destroying Accounting Credence , Accounting Bookkeeping , Accounting Information

会计凭证的审核、传递、归档是否符合规定要求。

Whether the review , transmission and filing of accounting vouchers are in compliance with relevant requirements .

收据或有此内容的票据要作为会计凭证予以保存。

A copy of the receipt or a note of its contents is kept as an accounts record .

包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。

Including : Double-entry system , rules of debits and credits , accounting documents , account book and checking up property .

日常的现金及银行付款；为备用金、银行现金存款及其他现金的转账准备会计凭证；

Prepare the Daily cash and bank payments ; Make acing vouchers including cash on hand , cash in bank and any transfer .

以未经审核的会计凭证为依据登记会计帐簿或者登记会计帐簿不符合规定的；

Account books are recorded on the basis of accounting vouchers which are not examined and verified or account books are recorded not conforming to the provisions ;

会计凭证：是记录经济业务、明确经济责任、按一定格式编制的据以登记会计账簿的书面证明。

Accounting vouchers : is the recording of transactions , a clear economic responsibility , according to a certain format prepared according to the accounting books written proof .

隐匿、意销毁会计凭证、计账簿、务会计报告罪是我国《刑法修正案》新增加的罪名。

Crime Of Hiding and Deliberately Destroying Accounting Credence , Accounting Bookkeeping , Accounting Information is a new type of crime enacted in the Amendment to the Criminal Law .

帐簿、会计凭证、报表、完税凭证及其他有关纳税资料应当保存十年。但是，法律、行政法规另有规定的除外。

Except if the provisions of relevant laws and administrative legislation stipulate otherwise account books vouchers , statements , proof of tax payment and other relevant tax material must be kept for10 years .

本文阐述了会计凭证在审核、录入与修改过程中需要注意的问题，提出了在经济日益发展的形势下对会计人员的要求。

This article describes the problems of accounting receipt in the process of examing , recording and modifying , puts forward the requirments the accountants should follow under the situation of economy increasingly development .

文中列举了客体范围的具体指向，同时对会计凭证、中介等第三方材料、已归档材料是否属查阅客体进行了分析探讨。

The article listed a range of specific examples of the object , including the accounting documents , such as third-party intermediary materials , archived material and discusses whether these contents are included in the object .

第一百七十一条公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料，不得拒绝、隐匿、谎报。

Article171a company shall provide to the accounting firm it hires truthful and complete accounting vouchers , account books , financial and accounting statements and other accounting materials , and may not refuse to do so or conceal any of them or make any false statements .

会计原始凭证是经济业务发生时填制和取得的，它是反映经济业务最基本的证据。

An original voucher records concrete business contents and is the essential proof and information source for accounting verification .

探索如何对一些比较规范的会计原始凭证自动作帐务处理的方法，并且给出一些与一般财务软件不同的处理方法和功能。

We explored a method with which the accountants can have the accounting-processing automating when they deal with those normative accounting source documents , and succeeded .

提出了对税务会计的凭证、账簿、报表的设计思路，具有较强的操作性；

Secondly , it puts forward the devise frame of credence , account books , reports in tax accounting , and the devise frame is maneuverable strongly ;

电算化会计教学中凭证输入和摘要输入的处理方法

Handling Methods of Voucher and Abstract Input in Electronic Account Teaching

司法会计检查原始凭证是打击经济违法犯罪活动的重要手段。

Judicial accounting examination on original receipt is an essential means for smashing economic offense .

论司法会计检查原始凭证对我国法务会计发展现状的认识与思考

An understanding and though upon the present situation of development of judicial accounting in China

信息化会计与电子凭证业务

Information-based accountant and electronic bill business

当前，会计领域中凭证和财务报表的不诚信行为，已经严重危害了市场经济的健康发展。

The current fraud behavior of voucher and financial statement in the accounting area has endangered the development of market economy .

本文对信息化会计的电子凭证业务及标准化工作做了一些探讨，有利于扩大中国信息化会计实践的运用范围。

This paper has done some discussions to the electronic bill business and standardized work of the information-based accountant , which helps to expand the application range of China 's information-based accountant practice .

组织会计核算，审核凭证和安排付款。

Organize accounting , check vouchers and arrange payment .

本文从记帐凭证摘要的简明程度、语言格式等五个方面阐述了在电算化会计中编写记帐凭证摘要应注意的几点问题。

The paper expounds a few problems should be noticed during the machine-readable way accountancy of compiling the receipt of keeping accounts of the summary from five aspects , for instance , the degree of concision and the format of language etc.