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浙江会计从业考试《会计电算化》知识点:凭证修改

来源:环球网校 时间:2016/1/28 11:47:52 作者:环球网校

<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>2015年会计从业资格考试已经全部结束了,会计从业资格成绩查询时间一般在考试结束2~3个月后进行。2016年会计从业资格报考条件已经陆续公布,更多报考指南相关信息请大家一直关注我们<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#003399;">环球网校会计从业资格证</span></strong></a>考试频道!【加入收藏使用(Ctrl+D)方便随时查看】</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>(1)凭证修改的内容</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">凭证可以修改的内容一般的包括摘要、科目、金额及方向等。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">①凭证类别、编号不能修改。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">②制单的日期的修改也会受到限制。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>(2)凭证修改的操作控制</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">①修改未审核或审核标错的凭证;</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">②修改已审核而未记账的凭证;</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">③修改已经记账的凭证;</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">④修改他人的制作的凭证。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">【提示】在通用版软件中,没有“审核标错”功能。不允许修改他人制作的凭证。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">会计软件应当提供的不可逆的记账的功能,确保对同类的已记账凭证的连续的编号,不得提供对已记账的凭证的删除和插入的功能,不得提供对已记账凭证日期、金额、会计科目和操作人的修改功能。</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;">环球会计从业资格证: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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