我在对企业进行财务收支审计中,经常发现有些整理和装订不当的会计凭证。这给审计工作带来了一定的困难。因此希望会计人员在凭证整理和装订中要注意以下几个问题:一是会计凭证装订压边不宜过宽。有的会计人员在装订会计凭证时,装订部位超过了一定的限度,将记帐凭证和附在记帐凭证后面的原始凭证上的文字都盖住了,不利于查阅。二是要对小型的原始凭证(诸如购货发票,收费收据等等)加以整理用纸进行粘贴后再进行装订。三是对大的原始凭证折叠处理应妥当。企业的各种补贴、奖金、工资等领款清单。用 I am in the business of financial revenue and expenditure audit, often found some finishing and binding improper accounting documents. This has brought certain difficulties to the audit work. Therefore, I hope accounting staff in finishing and binding vouchers should pay attention to the following questions: First, accounting vouchers binding blank should not be too wide. Some accounting staff in the binding accounting documents, binding parts over a certain limit, the vouchers and vouchers attached to the original voucher attached to the text are covered, is not conducive to access. The second is to small original documents (such as purchase invoices, pay receipts, etc.) to organize the paper to paste and then binding. The third is the large original document folding should be handled properly. Business subsidies, bonuses, wages and other payment list. use