什么是会计凭证?其有何作用?有哪些种类?

2025-03-16 23:10:35
推荐回答(3个)
回答1:

会计凭证是记录经济业务、明确经济责任的书面证明,也是登记账簿的依据。
正确的填制、合法地取得和严格地审核会计凭证,是会计循环的初始环节,也是会计核算的基本方法,对于完成会计工作具有十分重要的意义,其主要作用体现在以下三个方面:(1)及时、正确地反映经济业务完成情况:(2)明确经济责任,强化单位内部控制:(3)加强经济监督,控制经济运行。
会计凭证是多种多样的,按照填制程序和用途不同,可以分为原始凭证和记账凭证。

回答2:

会计凭证:是记录经济业务、明确经济责任、按一定格式编制的据以登记会计账簿的书面证明。
作用:用来记载经济业务的发生,明确经济责任,作为记账根据的书面证明。
1.可以记录经济业务的发生和完成情况,为会计核算提供原始依据;
2.可以检查经济业务的真实性、合法性和合理性,为会计监督提供重要依据;
3.可以明确经济责任,为落实岗位责任制提供重要文件;
4.可以反映相关经济利益关系,为维护合法权益提供法律证据。
5.可以监督经济活动,控制经济运行。
种类:收款凭证、付款凭证、转账凭证

回答3:

这是最基础的,你看会计基础这本书吧

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