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为了把会计凭证整理和装订得清洁、整齐、美观,即“两面平、四边齐”。既方便查阅,又便于存档。笔者在工作中总结了一点经验,介绍如下,供同仁参考。第一,原始凭证的粘贴要细致认真,力求整齐一致。粘贴是凭证整理的第一道工序,因此,在粘贴时,一是要勤,二是要认真细致,三是要粘贴均匀,四是要讲究外观整洁、美观。整理的具体方法有三种:①左侧顶齐法。即以记帐凭证的左边为准、上边对齐。将原始凭证成阶梯形排列,用胶水或浆糊牢固地粘贴在衬纸上;对超出右边、下边(过大、过长)
In order to clean and tidy up the accounting vouchers, they are neat and beautiful, that is, “both sides are flat and the four sides are the same”. Convenient access, but also easy to archive. The author summed up a little experience in the work, introduced below, for my colleagues reference. First, the paste of the original voucher to be careful and meticulous and strive to neat and unanimous. Paste is the first process of document finishing, therefore, when pasted, one should be diligent, the second is to be careful and meticulous, the third is to paste evenly, the fourth is to pay attention to the appearance of clean, beautiful. There are three specific ways to organize: ① left top of Qi. That is, to the left of the voucher, whichever is above. Place the original vouchers in a step-like pattern, firmly glued to the backing sheet with glue or paste, and over the right, bottom (oversized, long)