1. In actual work, some are due to clerical errors, some are not fully aware of the business, and some are hiding the business truth, so the abstract is inconsistent with the attachment of the voucher. The attachment is the invoice of catering expenses, and the summary record is the reimbursement of employee transportation expenses.

2. The abstract should be a complete subject-predicate-object sentence, clearly indicating the department, the agent and the handling matters. Li Si borrowed travel expenses from the finance department, and there was no accounting standard for the summary of vouchers.