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2016山东会计从业《会计基础》知识点：原始凭证的审核

来源：环球网校 时间：2016/1/18 10:38:08 作者：环球网校

<p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">为了帮助参加2016山东会计从业考试的学员巩固知识，提高备考效果，<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>小编整理了山东会计从业考试《会计基础》复习资料供大家参考，希望对广大考生有所帮助，祝大家学习愉快，梦想成真！</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>（一）审核六个方面</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>1.真实性</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">包括凭证的日期是否真实、业务的内容是否真实，数据是否真实等的内容的审查。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>2.合法性</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">审核原始凭证所记录经济业务是否有违反法律法规问题。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>3.合理性</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">审核原始凭证所记录的经济业务是否符合企业生产经营活动的需要，是否符合有关的计划以及预算等。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>4.完整性</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">原始凭证的内容和填制的手续的完整性的进行审查，必须具备的基本的内容、填写有无缺陷，有关人员的签章是否齐全。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>5.正确性</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">审核原始凭证各项金额的计算及填写是否正确。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>6.及时性</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">支票的签发日期</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>（二）审核处理</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（1）对于完全的符合要求的原始凭证，应当及时的据以编制的记账凭证入账；（完全正确）</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（2）对于真实、合法、合理但内容却不够的完整、填写的有错误的原始凭证，应退回给有关的经办人员，由其负责的将有关凭证补充完整、更正的错误或重开后，再办理正式会计手续；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（3）对于不真实、不合法的原始的凭证，会计机构、会计人员有权不予接受，并向单位的负责人报告。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"><a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>考试网小编温馨提示：如果您对上面的内容有疑问或者想了解更多关于会计从业资格考试的相关信息，请登录到<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>考试频道。<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>考试网小编会在时间为各位考生更新相关考试内容，请大家继续关注<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>以便随时掌握相关动态！</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"><a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证：</span></strong><strong><span style="color:#E53333;">http://gxhqwx.soxsok.com/</span></strong></a></span> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"></span> </p>

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