Voucher summary specifications are as follows:

1, the summary and the business of the real consistency

In practice, some due to clerical errors, some due to the business is not a very good understanding of the business, and some due to the concealment of the truth of the business, the summary and the vouchers are inconsistent with the annex. For example, the annex is a catering invoice, the summary of the record as "reimbursement of employee transportation costs".

2, the format of uniform

Summary should be a complete subject-verb-object sentence, say clearly the department, the operator, the operator of the matter, such as the "Finance Department, Li Si borrowed travel expenses"; vouchers summary of the writing can not be as standardized as the standard of accounting, but as an accountant, we should strive to improve the expression of their own accounting business matters and ability to summarize, and strive to make the summary of the standardization of the writing standard, standardized.

3, concise and clear

To telegraphic concise language to express the full meaning." Concise" quantitative standard is to strive to control each summary of 15 words or less, "clear" means that there can be no ambiguity. For example, the Purchasing Department, Li San borrowed to buy raw materials, can not be written as "Purchasing Department, Li San borrowing", which will be misunderstood as "Li three people borrowing", the correct way to write "Purchasing Department, Li San borrowed to buy materials.

4, one thing at a time

The current debit and credit method of accounting and basic accounting standards allow the preparation of a multi-borrowing, multi-borrowing, multi-borrowing, as well as special cases of multi-borrowing and multi-borrowing vouchers. A summary should be written separately for the entries of one debit and multiple credits, one credit and multiple debits and multiple credits, and a summary cannot be managed to the end.

5, for recurring economic events, the need to indicate the time

such as "June 2016 rent apportionment" accrued May 2016 interest on the CCB loan". The purpose of such a record is to prevent the occurrence of omission, re-recorded, and easy to account for the query.

6, for the frequent occurrence of economic transactions, it is necessary to specify the number

such as the "Finance Department to purchase Lenovo computers 2 units". This can be done after noting that you do not have to go through the back of the original documents to do statistical analysis.

7, for the summary of changes in accounting entries, should indicate the original error voucher voucher number

such as "change in January 2016 voucher No. 35". Some of the correction of erroneous accounts of the red-letter flush content without the original documents or attachments, the summary should state the reason for the flush or business content, such as "correction of a number of vouchers wrong account: offsetting the return of input tax".