| 高校记账凭证摘要填写的标准化探析 |
| |
| 引用本文： | 黄丽颖.高校记账凭证摘要填写的标准化探析[J].教育与教学研究,2011(9):95-97,109. |
| |
| 作者姓名： | 黄丽颖 |
| |
| 作者单位： | 成都大学 |
| |
| 摘 要： | 记账凭证摘要填写是会计核算的初始阶段和基本环节,是一项重要的会计基础工作。文章对高校记账凭证摘要填写标准化的必要性进行探讨,从日常工作中出现的问题进行分析,对制单人员如何标准化填写记账凭证摘要提出了高校日常经济业务报销采用"部门+姓名+报销+事项"的模式和高校收款类凭证摘要用"收、暂收、代扣某单位或某人某项经费格式"的模式进行处理。
|
| 关 键 词： | 记账凭证 财务摘要 标准化 |
On the Standardization of Voucher Summary Filling in Universities and Colleges |
| |
| Huang Li-ying.On the Standardization of Voucher Summary Filling in Universities and Colleges[J].Journal of Chengdu University(Educational Sciences Edition),2011(9):95-97,109. |
| |
| Authors: | Huang Li-ying |
| |
| Institution: | Huang Li-ying(Budget and Finance Office,Chengdu University,Chengdu,Sichuan,610106,China) |
| |
| Abstract: | Voucher summary filling is the primary and basic process of accounting and one of the significant basic tasks in accounting.The paper explores the necessity of standardization of voucher summary filling,analyzes the problems in daily life.For the standard voucher summary filling,the paper proposes,for daily expense reimbursements in universities and colleges,the mode of "department+name+reimbursement+items" can be adopted and for voucher summary of receiving,the mode of "receiving,temporary receiving,deducting money for some department or some person" can be used. |
| |
| Keywords: | voucher financial summary standardization |
| 本文献已被 CNKI 等数据库收录！ |
|
