最近,在财税大检查中,发现一些单位对总帐会计编制的记帐凭证未经复核就进行了登记帐簿的做法。《会计法》第二章第十二条规定:“会计机构根据经过审核的原始凭证和记帐凭证,按照会计制度关于记帐规则的规定记帐。”会计人员编制的记帐凭证一定要经过认真审核,确定无误后,才能登记帐簿。总帐会计编制的记帐凭证怎能例外? Recently, in the treasury and taxation inspection, we found that some units did not register the books of books without verifying the accounting voucher for general ledger accounting. “Accounting Law,” Chapter II, Article XII: “Accounting institutions based on the audit of the original voucher and voucher, in accordance with the accounting system accounting rules for billing. ” Accounting staffing vouchers must be After careful examination, to determine the correct, to register the books. General Ledger Accounting Vouchers how can the exception?