会计凭证

It is a more convincing defense to produce evidence to support accounting records or to argue that generally accepted procedures were used than to assert that the entries seemed reasonable at the time.

出示证明会计记录的凭证，或申辩使用的是普遍接受的程序比宣称会计处理在当时看起来是合理的，是更具有说服力的防卫手段。

This paper presents the idea and implementing method of the computer automatic compilation of the cash flow sheet .

提出了从会计科目分析着手，一次定义后可长期使用、简单而实用的现金流量表计算机自动编制思想及其实现方法，该方法可以有效避免每月重复的手工标记凭证工作，提高会计报表的编制质量和效率

Certain enterprises imprest system of petty cash custodians officers, the certificate to the accounting department for reimbursement ...

某企业实行定额备用金制度，备用金保管人员持有关凭证向会计部门报销。。。

Therefore,on Software System, Voucher and Account Books,Estimating Value Pattern of Manpower Capital,Treatment Pattern on the Net and Developing Pattern of Software and so on,Should Meet to the New Exploration of the Development of Computerization of Manpower Resources Accounting .

因此 ，在软件系统、凭证和账簿、人力资本的估价模式、网上处理模式、软件开发方式等方面，都要进行适应人力资源会计电算化发展的新探索。

Therefore,on Software System, Voucher and Account Books,Estimating Value Pattern of Manpower Capital,Treatment Pattern on the Net and Developing Pattern of Softwa...

因此 ，在软件系统、凭证和账簿、人力资本的估价模式、网上处理模式、软件开发方式等方面，都要进行适应人力资源会计电算化发展的新探索。

If it is necessary, it may take back taxpayer's or withholder's accountings books, bookkeeping vouchers, accounting statements and other relevant materials of the previous years to the tax organ for inspection upon approval of the director general of the taxation bureau at or above the county level.

必要时，经县以上税务局局长批准，可以将纳税人、扣缴义务人以前会计年度的账簿、记账凭证、报表和其他有关资料调回税务机关检查，但是税务机关必须向纳税人、扣缴义务人开付清单，并在3个月内完整退还

Requiring the object subject to examination to provide the relevant original recordings and vouches, statistical ledgers, statistical investigation forms, accounting materials and other relevant certificates and materials

要求检查对象提供有关原始记录和凭证、统计台账、统计调查表、会计资料及其他相关证明和资料

To ensure proper maintenance and accuracy of accounting ledgers and subsidiary records.

确保会计帐簿完整准确，并妥善保管所有凭证，附件和明细记录。

Taxpayers with real difficulty in retaining such office or personnel may, upon approval by tax authorities above the county level, set up a pasting book for receipt and payment vouchers, a record book for purchase and sales of goods, or use a tax control device, in accordance with the provisions of tax authorities.

第二十三条生产、经营规模小又确无建账能力的纳税人，可以聘请经批准从事会计代理记账业务的专业机构或者经税务机关认可的财会人员代为建账和办理账务；聘请上述机构或者人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。

Closing entries are journalized, and dated, only at the end of each accounting period.

结帐凭证仅在每个会计期末记录，并被标注日期。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。