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一、凭证处理 PowerPoint PPT Presentation


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记账凭证是登记账簿的依据,是总账系统的惟一数据源点。填制记账凭证是日常账务处理工作的起点,是最基础和频繁的工作。. 一、凭证处理. ( 一 ) 记账凭证的产生途径. 一、凭证处理. 一是根据审核无误的原始凭证直接在计算机上编制记账凭证; 二是先由人工编制记账凭证,再输入计算机; 三是计算机自动生成的机制凭证。. ( 二 ) 记账凭证的内容和填制要求. 一、凭证处理. 1. 凭证头部分. (1) 凭证类别。 (2) 凭证编号。 (3) 凭证日期。 (4) 附件张数。. ( 二 ) 记账凭证的内容和填制要求.

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一、凭证处理

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