| 1. | Be responsible for managing accounting voucher making and verifying 负责管理记账凭证的制单和复核工作。 |
| 2. | Studies on the automatic formation system of the active accounting voucher 常用会计凭证自动生成系统的研究 |
| 3. | Making up the accounting voucher 会计凭证的制作。 |
| 4. | Article 14 accounting vouchers shall include original vouchers and recording vouchers 第十四条会计凭证包括原始凭证和记帐凭证。 |
| 5. | Be responsible for properly keeping accounting voucher , finance stamp and company files 负责会计凭证、会计印章及公司档案的妥善保管。 |
| 6. | No unit or individual may forge or alter accounting vouchers , account books and other accounting documents , nor submit false financial and accounting reports 任何单位和个人不得伪造、变造会计凭证、会计帐簿及其他会计资料,不得提供虚假的财务会计报告。 |
| 7. | The accounting body , according to the examined original vouchers and accounting vouchers , shall calculate accounts in line with the provisions of the accounting system 会计机构根据经过审核的原始凭证和记帐凭证,按照国家统一的会计制度关于记帐规则的规定记帐。 |
| 8. | Article 23 every unit shall establish archives for accounting vouchers , account books , financial and accounting reports and other accounting documents , and properly keep them 第二十三条各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应当建立档案,妥善保管。 |
| 9. | Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system 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。 |
| 10. | Article 13 accounting vouchers , account books , financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state 第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料,必须符合国家统一的会计制度的规定。 |