According to the basic accounting standards:

Article 51

The basic requirements of accounting vouchers are:

(1) The contents of an accounting voucher must include: the date when the voucher was filled in; Voucher number; Economic business summary; Accounting subjects; Amount; The number of attached original vouchers; Signature or seal of voucher filling personnel, auditors, bookkeepers, heads of accounting institutions and accounting supervisors.

Receipt and payment vouchers shall also be signed or sealed by cashier personnel. If self-made original vouchers or summary tables of original vouchers are used to replace accounting vouchers, they must also have the items that accounting vouchers should have.

(2) When filling in accounting vouchers, accounting vouchers shall be numbered consecutively. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering. ?

(3) Accounting vouchers can be filled in according to each original voucher, multiple similar original vouchers or a summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher. ?

(4) Except for accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers. If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher, and indicate the accounting voucher number attached to the original voucher or attach a copy of the original voucher on other accounting vouchers.

If the expenses listed in the resume voucher need to be shared by several companies, the part shared by other companies should be presented to the other party's original voucher for settlement.

The original voucher splitting sheet must contain the basic contents of the original voucher: voucher name, date of filling in the voucher, name of the unit or individual filling in the voucher, signature or seal of the handler, name of the unit receiving the voucher, economic business content, quantity, unit price, amount and cost allocation, etc. ?

(5) If accounting vouchers are filled in incorrectly, they shall be re-filled. When it is found that the accounting vouchers registered in this year are wrong, you can fill in an accounting voucher with the same original content in red, mark the words "a voucher is invalid on a certain day of a certain month" in the summary column, and fill in a correct accounting voucher with the words "a voucher is revised on a certain day of a certain month" in blue.

If there is nothing wrong with the account, but the amount is wrong, you can also supplement an adjusted accounting voucher for the difference between the correct figure and the wrong figure, and the amount will increase to blue and decrease to red. If errors are found in the accounting vouchers of previous years, the corrected accounting vouchers shall be filled in blue. ?

(6) After the accounting voucher is filled in with economic and business matters, if there are blank lines, it should be crossed out from the blank line under the last amount figure in the amount column to the blank line in the total amount.

So you can borrow more and borrow more items.

Extended data:

According to the basic accounting standards:

Article 52

When filling in accounting vouchers, the handwriting must be clear and neat, and meet the following requirements:

(a) Arabic numerals should be written one by one, not Lian Bi. Currency symbols or abbreviations of currency names and currency symbols should be written in front of Arabic numerals. There must be no spaces between currency symbols and Arabic numerals. Where there is a currency symbol in front of Arabic numerals, the monetary unit is no longer written after the numerals. ?

(two) where the Arabic numerals in yuan (other currencies are the basic monetary unit, the same below), except the unit price, shall be filled in to the corner; If there is no angle division, the angle and division can be written as "00" or the symbol "-"; If there is no angle, the position should be written as "0" and cannot be replaced by "-"symbol. ?

(3) Capitalized figures of Chinese characters, such as zero, one, two, three, four, five, six, seven, eight, nine, ten, one hundred, ten thousand, one hundred million, etc., should be written in block letters or running scripts, and zero, one, two, three, four, five, six, seven and eight are not allowed.

If the amount expressed in words reaches yuan or jiao, you should write "whole" or "positive" after "yuan" or "jiao"; Quantities are expressed in words, numbers are divided, and "whole" or "positive" is not written after division. ?

(4) If the currency name is not printed before the number of amount in words, the currency name shall be added, and there shall be no space between the currency name and the number of currencies. ?

(5) When there is a "0" in the middle of Arabic numerals, the Chinese character amount in words should write the word "zero"; When there are several zeros in Arabic numerals, only one zero can be written in Chinese characters.

When the number of digits in Arabic numerals is "0", or there are several zeros in the middle of the numerals, and the number of digits is also "0" but the angle is not "0", the number of Chinese characters in the characters can only be written as a "zero" or not.

Xiangtan University Network-Basic Accounting Work Standard (OrderNo. 10. Ministry of Finance of People's Republic of China (PRC))