raw materials purchased by the catering industry in the free market cannot be recorded without invoices. As an important foreign voucher, invoice is not only an important basis for taxpayers to accept tax management, but also for making accounting vouchers and registering accounting books.

Articles 21 and 21 of the Measures for the Administration of Invoices stipulate that units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer;

under special circumstances, the payer issues an invoice to the payee. All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount. Extended data

1. Review according to various original vouchers transferred by the cashier, and prepare accounting vouchers after verification.

2. Register various subsidiary ledgers according to accounting vouchers.

3. at the end of the month, make accrual, amortization and carry-forward accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent and the accounts are consistent.

5. Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

6. Bind the accounting vouchers into volumes and keep them properly.

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