What does fortune telling certificate mean? _ A fortune-telling certificate

Voucher refers to a legally effective written voucher that can be used to prove the occurrence of economic business matters, clarify economic responsibilities and register account books accordingly.

Vouchers can be divided into two categories: original vouchers and accounting vouchers. The so-called original voucher, also known as voucher, is a kind of voucher filled in when the economic business event occurs or is completed, which is used to prove that the economic business event has occurred or been completed, clarify the economic responsibility, and serve as the original basis for bookkeeping. It is important information for accounting.

The so-called proof of charge to an account refers to the accounting certificate that accountants classify according to the content and nature of economic and business matters according to the original documents and relevant materials that have been verified without error, and determine accounting entries as the basis for registering accounting books.

Custody requirements of vouchers

1, all kinds of accounting vouchers should be delivered in time and not overstocked. After registration, it shall be kept in the order of classification number and shall not be scattered or lost.

2. For all kinds of accounting vouchers, together with the attached summary table of original vouchers, they should be neatly folded in abbreviated order and bound into a book on schedule, with a cover indicating the name of the company, year, month and date, voucher type, starting and ending number, and the bookbinder should sign or seal at the binding line.

For a large number of original vouchers, such as material receipts and issue orders, they can be bound separately, and the date, number and type of accounting vouchers can be indicated on the cover. At the same time, indicate "the number of pieces is set separately" and the name and number of the original voucher on the accounting voucher.