Find professional lawyers: traffic accident lawyers, criminal defense lawyers, intellectual property lawyers, land real estate lawyers, company management lawyers.
The sales contract is a very common contract, and the buyer and seller can sign this agreement when they reach the purchase intention. As a kind of contract, the purchase and sale contract has nothing to do with the original documents. Is the purchase and sale contract the original voucher? Let me answer for you.
1. Is the purchase and sale contract the original voucher?
No, this is just an auxiliary voucher. You must have the original voucher.
Unit, amount, invoice date, special seal for invoice, etc. All kinds of documents that can't prove the occurrence or completion of economic business, such as work order number, purchase and sale contract, purchase application form, etc., can't be used as original vouchers as accounting basis.
Second, the original documents
Original voucher paste paper
Documents refer to written evidence obtained or filled in at the time of the occurrence or completion of economic business, which is used to record or prove the occurrence or completion of economic business. It can be used not only to record the occurrence or completion of economic business, but also to clarify economic responsibility. It is the original data and important basis of accounting work, and it is the most legally effective certificate in accounting materials. All kinds of documents that can't prove the occurrence or completion of economic business, such as work order number, purchase and sale contract, purchase application form, etc., can't be used as original vouchers as accounting basis.
original evidence
1, classified according to different sources:
(1) The external original voucher refers to the voucher obtained from another company when it has economic business with another company. Such as invoices, plane and train tickets, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase materials, etc.
(2) Self-made original vouchers refer to the vouchers filled in by the internal handling departments or personnel of the unit when economic and business matters occur or are completed. Such as material receipt, material requisition, start-up list, cost calculation list, issue list, etc.
2. According to the different classification of filling procedures and contents:
Self-made original vouchers can be divided into original vouchers, cumulative vouchers and summary original vouchers according to the different filling procedures and contents. original evidence
(1) One-time voucher: One-time voucher refers to the original voucher that only reflects one economic business or records several economic businesses with the same nature at the same time, and its filling procedures are completed at one time. For example, all kinds of foreign original vouchers are one-time vouchers; The "requisition form" and "loan form" of the relevant departments of the enterprise. The "receipt" of purchased materials and accounting vouchers compiled according to account books and economic business needs, such as "material expense distribution table", are all one-time vouchers.
(2) Cumulative Voucher: Cumulative Voucher refers to the self-made original voucher of the same kind of economic business that occurs continuously within a certain period (generally limited to 1 month), and its filling procedure is carried out in stages with the occurrence of economic business events. For example, the quota picking list is a cumulative voucher.
original evidence
(3) Summary vouchers: Summary original vouchers refer to self-made original vouchers compiled according to multiple original vouchers reflecting the same economic business in a certain period, so as to reflect the occurrence of an economic business in a centralized way. Summarizing the original vouchers can not only simplify the accounting work, but also facilitate the analysis and comparison of economic business. For example. Salary Summary, Cash Receipt Summary and Issued Voucher Summary are all summary original vouchers.
3, according to the format of different classification:
(1) Universal Voucher: the original voucher printed by the relevant departments and used within a certain range, with a unified format and usage. (VAT invoice, bank transfer settlement voucher, etc. Commonly used in China)
(2) Special voucher: the original voucher printed by the unit itself and used only within the unit. Original documents (material receipt, material requisition, salary and expense distribution, depreciation calculation table, etc.). )
The basic contents of the original voucher include: the name of the original voucher, the date when the original voucher was filled in, the name of the company that accepted the original voucher, the contents of economic business (including quantity, unit price and amount), the signature of the filling unit, the signature of relevant personnel and the attachment of the voucher.
original evidence
In addition to the above contents of the original voucher, the following additional conditions shall be met:
1, the original vouchers obtained from other units should use a unified invoice, and the invoice should be stamped with a special tax seal; The official seal of the reporting unit must be affixed.
2 homemade original vouchers must be signed or sealed by the person in charge of the handling unit or the person designated by the person in charge of the unit.
3. The original payment voucher must have the payee and the payee's receipt voucher, and cannot be replaced by the relevant payment voucher.
4. The original voucher for purchasing the physical object must have the acceptance certificate.
5. When selling goods for return and refund of payment, the original vouchers must be the return invoice, the return acceptance form and the payment receipt of the other party.
The above is my opinion on "Is the purchase and sale contract the original voucher?" . The original voucher is very important precisely because it can be used as the original data and important basis for accounting work, and the purchase and sale contract cannot prove the occurrence or completion of economic business, so it is not an original voucher.