Analysis:
According to the provisions of the basic accounting standards of the Ministry of Finance:
Article 52 Accounting vouchers must be legible and neat, and meet the following requirements:
……
(five) when there is a "0" in the middle of the * * * amount figure, the amount of Chinese characters should be written as "zero" in the text; * * * When there are several zeros in the middle of the digital amount, only one zero can be written for the amount of Chinese characters expressed in words; * * * When the number of digits of the amount is "0", or there are several zeros in the middle of the number, the number of digits is also "0" but the angle is not "0", the amount of Chinese characters in the word can only be written as a "0" or not.
Therefore, the words "788 yuan and 88 cents" and "788 yuan and 88 cents" in the title are correct.