記賬憑證必須附有經(jīng)審核確認(rèn)為真實(shí)、完整和合法的原始憑證為依據(jù),填寫會(huì)計(jì)科目時(shí),應(yīng)當(dāng)填寫會(huì)計(jì)科目的全稱,不得簡(jiǎn)寫,先確定應(yīng)借、應(yīng)貸的會(huì)計(jì)科目,即會(huì)計(jì)分錄,填制記賬憑證應(yīng)選擇鋼筆或碳素筆,摘要要真實(shí)準(zhǔn)確又要簡(jiǎn)明扼要,記賬憑證應(yīng)按行次逐筆填寫,不得跳行或留有空行。
記賬憑證必須附有經(jīng)審核確認(rèn)為真實(shí)、完整和合法的原始憑證為依據(jù),填寫會(huì)計(jì)科目時(shí),應(yīng)當(dāng)填寫會(huì)計(jì)科目的全稱,不得簡(jiǎn)寫,先確定應(yīng)借、應(yīng)貸的會(huì)計(jì)科目,即會(huì)計(jì)分錄,填制記賬憑證應(yīng)選擇鋼筆或碳素筆,摘要要真實(shí)準(zhǔn)確又要簡(jiǎn)明扼要,記賬憑證應(yīng)按行次逐筆填寫,不得跳行或留有空行。