| 1. | Cash collection & payment , and check the original documents
现金报销，并审核原始凭证。 |
| 2. | On examining of the primitive certificate
浅议原始凭证的审核 |
| 3. | Review reimbursement application and account entries review
对原始凭证、记帐凭证等报销结算的审核。 |
| 4. | Book of original documents for payments
付款原始凭证簿 |
| 5. | Source document from outside
外来原始凭证 |
| 6. | Important original evidence shall be kept for a period of not less than 20 years
重要的原始凭证的保存期不少于二十年。 |
| 7. | Cumulative source document
汇总原始凭证 |
| 8. | Internal source document
自制原始凭证 |
| 9. | 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。 |
| 10. | However , for closing adjustments and post - closing transfers , the source documents may be waived
但整理结算及结算后转入帐目等事项，得不检附原始凭证。 |
