China’s Accounting Law: Concept and functions of accounting vouchers

China’s Accounting Law: Concept and functions of accounting vouchers
An accounting voucher is a written proof that records the occurrence and completion of economic transactions, clarifies economic responsibilities, and serves as a basis for bookkeeping. As an important part of accounting practice, preparation and review of accounting vouchers play an important role in providing accounting information, supervising and controlling accounting activities, and providing accounting basis in economic management activities.

Practising lawyers

Robert Zhang

An international lawyer registered in Shanghai, China. Master's degreePublish…

Steve Li

An international lawyer registered in Shanghai, China. Master's degreePublish…

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