1. Summary: it must be filled in according to the contents of the invoice and written as transportation fee, otherwise the summary does not correspond to the original invoice.
2. Description: The number of cancelled vouchers+the summary of original vouchers should be consistent as far as possible.
3. Bookkeeping voucher: If the account is wrong, write the same voucher as the original wrong account voucher in red, and then register the account book according to the prepared voucher. If the account is correct, but the calculated amount is greater than the accrued amount, the scarlet letter correction method is also adopted. Write the vouchers in the same direction in red letters and register them in the account books.
Charge:
1. Confirm the meaning of accounting element account.
2. Should be confirmed but not confirmed, that is, violations will not be dealt with.
The so-called suspense account is a current account that has not been paid for some reason after receiving the invoice, and then offset the current account when paying, that is, offset.
Write-off is to write off the previously linked account, and after write-off, one is positive and one is negative, and the balance is zero.