Original accounting vouchers, also known as vouchers, are written vouchers obtained or filled in when economic business occurs or is completed, and are used to record or prove the occurrence or completion of economic business. It can be used not only to record the occurrence or completion of economic business, but also to clarify economic responsibility, and it is the original data and important basis of accounting work. It is the most legally effective voucher in accounting data. Various documents that cannot prove the occurrence or completion of economic business, such as work order number, purchase and sale contract, purchase application form, etc. , can not be used as the original accounting vouchers, as a basis for accounting.

1. Original vouchers obtained from other companies must be stamped with the official seal of the filling unit (generally stamped with the special official seal for finance), and original vouchers without official seal cannot be used as the basis for reimbursement. Some special original vouchers are not easy to forge because of habits and users, and do not need to be stamped with official seals.

2. The original vouchers obtained from individuals shall be signed or sealed by the filling personnel.

3. Self-made original vouchers also have legal effect. Although the official seal is not necessary, there must be a complete signature and trial procedures. The person in charge, the manager, the auditor and the signatory must sign or seal; The signature or seal of the person designated by the person in charge of the handling unit is also regarded as valid.

4. The original documents issued to the outside world must be stamped with the official seal of the unit, generally with the special financial seal. The original voucher without official seal is invalid.

5. The original voucher for the purchase of physical objects must have a physical acceptance certificate; The original voucher for payment must have the payee and the payee's payment voucher.

6. The original copy must be copied with double-sided carbon paper and numbered consecutively. If it is invalid due to filling errors or other reasons, it shall be stamped with the "invalid" seal and kept intact, and there shall be no omission. The copied original voucher cannot be used as the basis of accounting voucher.

7. The goods that have been sold are returned, and the physical objects should be checked and put into storage or other treatments. When you refund money, you must fill out the return invoice first. When refunding cash, you must obtain the other party's receipt; Bank deposits are returned. Take the bank settlement voucher as the voucher, and don't use the return invoice instead of the other party's receipt.

8. When employees borrow money on business, they should fill in a formal receipt as an attachment to the accounting voucher.

9. The approval document is an indispensable original document for the economic business approved by the administrative organ. At the end of the year, if it is necessary to take out the approval for safekeeping, a copy should be made as an attachment to replace the official approval.

10. For important blank original vouchers, a special person shall be appointed to keep them, and a requisition form shall be filled in when collecting them, indicating the purpose, collecting unit, collecting person and start and end numbers of the blank original vouchers. After using it, you should pin the number with a stub.

1 1. In order to purchase goods under exclusive control, in addition to the bank transfer or remittance voucher, the invoice issued by the seller, and the certificate of purchase warehousing or use of the unit, the approval document signed by the purchasing power exclusive control office of social organizations must be attached.

12. The original vouchers appear frequently, with the same nature and content, but each voucher reflects a different amount. Before preparing accounting vouchers, the summary table of original vouchers can be prepared according to the system.