China’s Accounting Law: Types of accounting vouchers
Accounting vouchers are divided into original vouchers and accounting vouchers.
An original voucher is a written proof that is directly obtained or filled out when an economic transaction occurs, and used to record the occurrence and completion of the economic transaction and clarify economic responsibilities. Based on their sources, original vouchers can be divided into external original vouchers and self-prepared original vouchers.
Accounting vouchers are entry vouchers that are compiled, organized, and completed by accountants by certain accounting methods and accounting items based on summary tables that have been verified to be accurate, and are directly used as the basis for accounting. Accounting vouchers can be divided into receipt vouchers, payment vouchers, and transfer vouchers based on whether the economic transactions they reflect are related to currency. Accounting vouchers can be divided into double-entry vouchers and single-entry vouchers according to their filling methods.
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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