| 1. | 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。 |
| 2. | An original voucher records concrete business contents and is the essential proof and information source for accounting verification
摘要会计原始凭证是经济业务发生时填制和取得的，它是反映经济业务最基本的证据。 |
| 3. | Be responsible for double checking the integrity and reality of original voucher as per kinds of finance regulation / expense standard
负责按各项财务规章制度和开支标准，复查各种原始凭证手续是否齐备，内容是否真实。 |
| 4. | 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。 |
| 5. | Article 121 insurance companies shall maintain complete accounting records , original vouchers and certificates as well as relevant information with respect to their business operations
第一百二十一条保险公司应当妥善保管有关业务经营活动的完整帐簿、原始凭证及有关资料。 |
| 6. | In handling the economic transaction and operational matters stipulated in article 10 of this law , original vouchers must be drawn up or obtained , and then promptly filed with the accounting offices
办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。 |
| 7. | The accounting records , original vouchers and certificates as well as other relevant information prescribed in the preceding paragraph should be maintained for not less than ten ( 10 ) years beginning from the date of the termination of the contract
前款规定的帐簿、原始凭证及有关资料的保管期限，自保险合同终止之日起计算，不得少于十年。 |
| 8. | The paper analyses the reasons of the distortion and puts forward ways to improve its management in order to stress the importance of original voucher and prevent the recurrence of untrue original voucher
本文通过对失真原始凭证产生原因的分析，提出了一些改进的意见，其目的是使人们认识到原始凭证在经济管理中的重要作用，杜绝不真实的原始凭证的再出现。 |
| 9. | Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the state , have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the units ; return the inaccurate or incomplete original vouchers and require to make corrections or supplements in accordance with the provisions of the uniform accounting system of the state
会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。 |
