What is the original file?

Original vouchers include receipts, invoices, checks, deposit receipts, transfer receipts, cash running accounts, settlement documents, invoices, warehousing documents, outbound documents, loan invoices, statements, input invoices, service invoices, account invoices, bank receipts, sales receipts, oil card receipts, air tickets, and travel to travel itinerary.

The important role of original vouchers is to ensure the authenticity, accuracy and integrity of accounting records, and it plays an important role in accounting, preparation of financial statements and financial reports, accounting treatment and accounting check. At the same time, the original vouchers can also provide a basis for the tax authorities to check, so that the tax authorities can fully and accurately understand the business situation of enterprises and provide reference for enterprise tax management.

Classification and content of original vouchers

Original vouchers can be divided into self-made original vouchers and foreign original vouchers according to different sources. Self-made original vouchers are the vouchers filled in by the departments and personnel handling business in this unit when executing or completing economic business. Self-made vouchers can be divided into original vouchers, cumulative vouchers and summary vouchers according to different methods of reflecting business.

The basic contents of the original voucher include voucher name, filling date, voucher number, name of the unit that filled in and accepted the voucher, business content, business quantity and amount, signature of the filling unit, filling person, agent or inspector, etc.