Special accounting vouchers can be divided into income accounting vouchers, expenditure accounting vouchers, asset accounting vouchers, liability accounting vouchers, and equity based on the content of the economic business they reflect. Class accounting voucher.
1. Income accounting vouchers: used to record the source of income and the amount of income of the enterprise. Depending on the source and nature of income, common income accounting vouchers include the following:
1. Sales income voucher: used to record the income earned by an enterprise from selling goods or providing services. Such documents usually include sales invoices, sales receipts, etc.
2. Capital income voucher: used to record the income obtained by the company from selling assets or investment income. For example, income generated when a company sells fixed assets, stocks or bonds, etc.
3. Other income vouchers: used to record other non-sales or non-capital income of the enterprise, including interest income, rental income, donation income, etc.
2. Expenditure accounting vouchers: used to record the enterprise’s expenditure items and expenditure amounts. Depending on the nature and purpose of the expenditure, common expenditure accounting vouchers include the following:
1. Procurement expenditure voucher: used to record the payment made by the enterprise for purchasing goods or services. Such vouchers usually include purchase invoices, purchase vouchers, payment vouchers, etc.
2. Labor expenditure voucher: used to record the company’s payment of labor costs, wages, benefits and other employee-related expenditures. Common labor expenditure vouchers include salary payment vouchers, employee reimbursement vouchers, etc.
3. Asset purchase voucher: used to record the company’s expenditure on purchasing fixed assets, intangible assets, etc. Such vouchers include asset purchase vouchers, asset increase vouchers, etc.
4. Operating expense vouchers: used to record various expenses incurred in the business process, such as rent, water and electricity bills, advertising fees, insurance premiums, etc.
5. Debt repayment voucher: used to record the company’s expenditures for repaying the loan principal and paying interest. Common debt repayment vouchers include repayment vouchers, interest payment vouchers, etc.
3. Asset accounting vouchers: used to record the increase or decrease in assets of the enterprise. Depending on the changes and nature of assets, common asset accounting vouchers include the following:
1. Capital increase voucher: used to record the increase in corporate capital, such as additional capital by shareholders, profit retention, etc. Such certificates include shareholder investment certificates, surplus transfer certificates, etc.
2. Fixed asset purchase voucher: used to record the company’s purchase of fixed assets, such as the purchase of land, buildings, machinery and equipment, etc. Such vouchers usually include purchase vouchers, invoices, etc.
3. Intangible asset purchase voucher: used to record the company’s purchase of intangible assets, such as the purchase of patents, trademarks, etc. Such vouchers usually include purchase vouchers, invoices, etc.
4. Long-term investment certificates: used to record long-term investments made by enterprises, such as the purchase of stocks, bonds, etc. Such certificates usually include investment certificates, transaction confirmation certificates, etc.
5. Inventory increase voucher: used to record the increase in the company's inventory, such as the purchase of raw materials, semi-finished products, etc. Such vouchers usually include purchasing vouchers, invoices, etc.
6. Inventory reduction voucher: used to record the reduction of enterprise inventory, such as sales of products, consumption of raw materials, etc. Such vouchers usually include sales vouchers, picking vouchers, etc.
4. Liability accounting vouchers: used to record changes in the company's liabilities. Depending on the changes and nature of liabilities, common liability accounting vouchers include the following:
1. Loan vouchers: used to record corporate borrowings, such as bank loans, bond issuance, etc. Such vouchers usually include loan vouchers, loan contracts, etc.
2. Accounts payable voucher: used to record the company's accounts payable, such as debts incurred from purchasing goods or services from suppliers. Such vouchers usually include accounts payable vouchers, accounts payable confirmation vouchers, etc.
3. Long-term liability certificates: used to record long-term liabilities of enterprises, such as long-term loans, long-term bonds, etc. Such certificates usually include long-term liability certificates, bond issuance certificates, etc.
4. Advance receipt voucher: used to record the amount received in advance by the enterprise, such as customer advance payments, advance receipts, etc. Such vouchers usually include advance receipt vouchers, payment confirmation vouchers, etc.
5. Additional capital voucher: used to record additional capital added by the company, such as shareholder capital increase, profit retention, etc. Such certificates usually include additional capital certificates, shareholder resolution certificates, etc.
5. Equity accounting vouchers: Equity accounting vouchers are used to record economic business related to corporate equity (shareholders' equity). According to the changes and nature of equity, common equity accounting vouchers include the following:
1. Capital injection voucher: used to record the increase of shareholders’ equity by the company,
For example Shareholders add capital, issue new shares, etc. Such certificates usually include capital injection certificates, shareholder resolution certificates, etc.
2. Profit distribution voucher: used to record the distribution of corporate profits, such as dividends, shareholder profit retention, etc. Such certificates usually include profit distribution certificates, shareholder resolution certificates, etc.
3. Debt-for-equity swap certificate: used to record the conversion of liabilities into equity by an enterprise, such as debt-for-equity swap transactions. Such certificates usually include debt-to-equity conversion certificates, shareholder resolution certificates, etc.
4. Equity transfer certificate: used to record the transfer of corporate equity, such as equity transfer between shareholders. Such certificates usually include equity transfer certificates, shareholders' agreement certificates, etc.
5. Non-tradable equity certificates: used to record the transactions of non-tradable equity of the enterprise, such as employee stock ownership plans, issuance of special rights, etc. Such certificates usually include non-tradable equity certificates, grant certificates, etc.
It is divided into two types according to the filling method
1. Double-entry accounting voucher: Double-entry accounting voucher is the most commonly used accounting method. It uses two equal amount fields for debit and credit to record the debit and credit amounts respectively. Double-entry accounting vouchers can clearly display the loan direction and amount corresponding to each business, which is conducive to accurate accounting and understanding of the flow of funds.
In double-entry accounting vouchers, each economic business will have corresponding debit and credit records. The total debit and credit amounts must be equal, which is in line with the debit and credit balance principle in accounting.
2. Single-entry accounting voucher: Single-entry accounting voucher uses only one amount field, usually only recording the debit or credit amount. This accounting method is relatively simple and suitable for some simple business scenarios, such as cash receipt vouchers that only need to record the debit amount or accounts payable vouchers that only need to record the credit amount.
The disadvantage of single-entry accounting vouchers is that they cannot visually display the credit-debit relationship and are not suitable for complex economic businesses.