《基礎(chǔ)會(huì)計(jì)學(xué)》教學(xué)課件第六章會(huì)計(jì)憑證

記賬憑證會(huì)計(jì)核算程序與方法課程組布置任務(wù)記賬憑證的種類記賬憑證的填制記賬憑證的審核

記賬憑證是會(huì)計(jì)人員根據(jù)審核無誤的原始憑證編制的，用來記載經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容，并據(jù)以確定經(jīng)濟(jì)業(yè)務(wù)應(yīng)借、應(yīng)貸的會(huì)計(jì)科目及其金額，作為登記賬簿依據(jù)的憑證。記賬的依據(jù)。企業(yè)取得的經(jīng)過審核后原始憑證記賬憑證的含義記恰賬跡憑朽證煮的沾分克類按怠貨噸幣術(shù)資誤金拉是平否皆收臨付,可雕分哭為A墊.收腥款直憑懶證B香.付復(fù)款笛憑藍(lán)證C爛.轉(zhuǎn)嘴賬融憑估證重保點(diǎn)糠學(xué)找習(xí)1非.填億制夢(mèng)憑滾證費(fèi)的同日雅期繩；2倒.憑霞證揪編依號(hào)刺；3撒.經(jīng)莊濟(jì)悲業(yè)燃務(wù)汪摘塞要樂；4奧.會(huì)浸計(jì)腹科婆目痰；票金召額后；5象.所承附宜原傘始勾憑曠證積張?jiān)V數(shù)漂；6易.填見制澇憑禍證迅人皇員鴨、妻記譜賬孩人統(tǒng)員搏、協(xié)會(huì)擇計(jì)病主烤管萄等株簽尊名絲式或影者斥蓋辮章脖。7端.收閉款邊和河付柿款慈憑系證備還捧應(yīng)覽當(dāng)抽由揭出益納篩人貍員牛簽泰名拴或博者刊蓋寶章臨。記賭賬源憑淡證塑的撐內(nèi)擦容1幕.填緊制腐記晶賬煉憑幼證尼時(shí)手，板應(yīng)糾對(duì)弦記奮賬游憑匪證睬連蘋續(xù)盾編袋號(hào)期。梅一拋筆款經(jīng)為濟(jì)浸業(yè)永務(wù)信需香要股填熊制誘兩蘋張獄以蚊上逝記刃賬談憑勝證貪的滔，血可俱采盲用懲分輛數(shù)悉編推號(hào)加法下編蛙號(hào)洪。2都.賬列憑成證繼可瓜以傳根門據(jù)雄每蜂一伶張目原轎始陜憑翠證卡填充制哀，嘉或玻者刑根哪據(jù)恰若毛干辮張啦同艘類惜原溜始往憑廣證脈匯疑總罩填織制求，爐也頸可拿以慢根績(jī)據(jù)蛛原年始慰憑尋證疫匯邊總勁表熄填蜻制享。攜但雹不彈得杜將落不汁同務(wù)內(nèi)嗎容顛和樸類河別出的怕原碎始證炕匯務(wù)總迅填轟制格在腳一夕張講記望賬斥憑商證買上慮。記賬憑證的填制要求3淺.除懶結(jié)規(guī)賬督和靠更鵝正壘錯(cuò)功誤燦的滅記卡賬聾憑搖證迫可熄以寒不裕附柿原壤始苦憑繭證轉(zhuǎn)外煉其她他昂記儀賬卻憑寄證乓必腰須雷附震有度原門始童憑讀證鹽。診如插果裹一巡壽張殼原埋始爆憑散證嗓涉若及液幾右張耗記撿賬打憑彼證娃，暖可掌以枯把糾原餅始雹憑索證黑附碧在變一紀(jì)張托主并要褲的誘記卵賬免憑誦證探后打面場(chǎng)，桿并握在洞其刷他蝦記績(jī)賬蝦憑捷證套上攏注鑄明換附僻有邁該內(nèi)原壞始枯憑葵證濫的妻記鬧賬紋憑產(chǎn)證輩的漲編桶號(hào)貼或她者景附啟原尤始欣憑表證線復(fù)羞印王件顆。記賬憑證的填制要求4緒.填志制測(cè)記氣賬歸憑泥證醋發(fā)產(chǎn)生鍬錯(cuò)猾誤逃，籮應(yīng)鬧當(dāng)宅重放填棉。5略.記薦賬繭憑澤證竄填濱制跑完鏡，愈如本有序空趴行呀，卷應(yīng)案當(dāng)虧自詢金額拘欄父最鏡后壺一育筆此金請(qǐng)額燒數(shù)仇字傻下惱的略空此行揚(yáng)處肢至調(diào)合計(jì)風(fēng)數(shù)否上蝦的煤空遷行軋?zhí)幏矂澢木€稈注襖銷兔。記賬憑證的填制要求6隙.填歸制毛會(huì)昆計(jì)糟憑藥證海，顫字凳跡澆須賓清會(huì)晰壩工煌整費(fèi)，霉并凍符船合造下躁列舍要痛求使：(累1去)阿戲拉柴伯泛數(shù)湖字角應(yīng)醉一乏個(gè)綱一慨個(gè)撇地窗寫謹(jǐn)不賢得瘋連牽筆心寫松。鄭阿芽拉急伯胃金觸額磚數(shù)拒字鄰前躺面獄應(yīng)譯當(dāng)抱書逼寫肯貨才幣心幣厚種萬符晝號(hào)流或擾者伏貨尋幣骨名尼稱心簡(jiǎn)貼寫責(zé)和繁幣固種退符搏號(hào)品。崗幣連種嘩符嘩號(hào)藏與純阿達(dá)拉占伯素金紗額拾數(shù)惜字霜之為間絞不割得登留躲有彎空蔽白卷。共凡呆阿少拉歷伯牧數(shù)滋字鏡前煎寫這有賄幣箭種拴符褲合渾的奴，帝數(shù)換字虹后桶面宗不莫再羞寫登貨惜幣鹿單揚(yáng)位大。記賬憑證的填制要求(拿2峰)所游有叛以明元網(wǎng)為張單圣位沉的姜阿貼拉督伯咱數(shù)慨字商，碗除奔表御示畫單那價(jià)石等霸情甩況裁外縫，賓一靈律麗填燙寫遵到掙角羅分絞；真無生角督分展的步，伐角敢位悄和稈分阻位拿可伙寫雨“漢0跨0像”盜，手或抹者振符疤號(hào)練“爹—閃”打；笑有械角摸無扒分柳的拍，申分地位駁應(yīng)漠當(dāng)密寫礙“階0穴”案，桂不濟(jì)得常用梳符戰(zhàn)號(hào)乘“栽—絨”居代頃替磁。7府.實(shí)搭行囑會(huì)幫計(jì)慎電鑒算違化節(jié)的視單幼位攔，槐對(duì)博于滿機(jī)啞制放記細(xì)賬說憑支證俗，已要適認(rèn)紙真陜審迎核撲，說做畫到螞會(huì)抗計(jì)戒科地目污使壘用匠正予確摩，哀數(shù)誦字獲準(zhǔn)市確器無亮誤半。周打刃印粒出罩的寬機(jī)躁制悉記窩賬薦憑五證迅要糞加查蓋染制仿單愧人拌員碌、唇審如核靜人觀員繼、扯記堪賬怕人終員聚及霸會(huì)墊計(jì)閘機(jī)化構(gòu)器負(fù)撫責(zé)牛人每、拉會(huì)袖計(jì)球主響管重人釣員陪印份章圖或陸者啊簽駐字昆。記賬憑證的填制要求1邊.某目廠梨開困出亞轉(zhuǎn)弟賬研支盼票怎購弟買叼原原材徐料1綿0窗0配0火0元窗。2岔.從柴銀儀行余提釋取起現(xiàn)楚金8卸0然0圾0元窯。3捷.收戶回革光沖明桐廠擇欠蜜款1漂0擁0歐0越0元沿。任秋務(wù)1給星出姻一鎖組蓋經(jīng)此濟(jì)朱業(yè)孩務(wù)嚇讓勞學(xué)禍生委選育擇頌使形用令哪山些機(jī)記走賬禿憑衰證得？填救制題選膽擇您出宵來講的屆記姿賬增憑桂證任獨(dú)務(wù)2教嚼師緞給蛋出4項(xiàng)艦經(jīng)南濟(jì)肉業(yè)哄務(wù)爛并兔發(fā)鏡給調(diào)學(xué)曉生4張衰記惜賬紀(jì)憑年證睜，姨按灰照挖經(jīng)習(xí)濟(jì)橫業(yè)久務(wù)鐵填鄙制儀記罵賬牧憑拆證經(jīng)談濟(jì)堅(jiān)業(yè)容務(wù)論如讓下侮：1咬.第隸一候生戚產(chǎn)飽車家間尺為臟生爬產(chǎn)A產(chǎn)省品刮領(lǐng)期用辛甲享材才料5煉0千位克霉，隔計(jì)6伴0哨0元2挑.從氏銀尺行馬提挎取遷現(xiàn)皮金5技0善0淡0元仙備期用3沙.本哪單甲位服職迫工兄王再紅果預(yù)態(tài)借墾差桂旅址費(fèi)2疫0格0類0元4階.向婦某鞠公攪司到出夕售A產(chǎn)鴉品1騾0貝0盒券，旨單膝價(jià)3堡0元僅，斜計(jì)3謊0額0辨0元懇，框增丈值架稅濁銷款項(xiàng)間稅跑額5撕1舌0元摧，扮款憑項(xiàng)暈收親妥咸存售入迫銀蓮行克。各悉小線組沉學(xué)區(qū)生舍之補(bǔ)間殘對(duì)繡這疫些記垮賬府憑進(jìn)證鋸進(jìn)爺行車相壞互泰審捷核