【会计英语】Unit 3.1b 如何为会计凭证分类?

3.1b How to classify the accounting documents? 如何为会计凭证分类?

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There are various types of accounting documents which can be classified by different aspects. However, these can, in terms of purpose, be classified into original document and bookkeeping voucher.

会计凭证有多种类型，可以按不同的方面进行分类。但按用途可分为原始凭证和记账凭证。

The original documents, known as bill of document, are the written evidences that record and prove a business transaction tha thas occurred or has been completed. They are the original basis on which accounting rests. These original documents, usually acquired and filled in at the time of business transaction, record a large amount of financial information. Therefore they carry strong legal effect and are important documents.

原始凭证，即单据，是记录和证明已经发生或完成的商业交易的书面证据。它们是会计的原始基础。这些原始文件通常是在商业交易时获取和填写的，记录了大量的财务信息。因此，它们具有很强的法律效力，是重要的文件。

Invoices,receipts, expense account for business travels, cash deposit slip etc. are all examples of original documents.

发票、收据、出差费用账户、现金存款单等都是原始文件的例子.

The bookkeeping voucher is a kind of document which the accounting staff members compile after they have looked through the financial content of the original documents. The original documents come from different aspects and indicate the detailed content ofa business transaction. There are various kinds and different formats for them, which means they cannot meet the requirements of bookkeeping if they are not carefully collected and organized. Therefore compiling the original documents into bookkeeping voucher can ensure the accuracy of book records.

记账凭证是会计人员查阅原始凭证的财务内容后编制的凭证。原始文档来自不同的方面，表示业务交易的详细内容。它们种类繁多，格式各异，如果不认真收集和整理，就无法满足记账的要求。因此，将原始凭证汇编成记账凭证，可以保证账簿记录的准确性。

The bookkeeping voucher includes receiving voucher, paying voucher and transfer voucher.

记账凭证包括收款凭证、付款凭证和转账凭证。

bill of document 单据

occur vi.发生

invoice n.发票

receipt n.收据

expense account for business travels差旅费用账目

cash deposit slip 现金存款单

collect wt.收集

receiving voucher 收款凭证

paying voucher付款凭证

transfer voucher 转账凭证