如何审核票据（How to audit bills）.docVIP

如何审核票据（How to audit bills） 1. legality of audit documents. The reimbursement of bills in institutions, insurance, aviation, railways and other competent departments under the State Council by the self management, in accordance with the invoice management and administrative fees instruments management Interim Provisions of the relevant provisions, the tax authorities shall invoice printing invoices (or printed chapter), and a security token; charges above the provincial finance department bill bill printing dedicated seal (or printed chapter). In addition, even if the relevant legal requirements of the bill, but the tax and financial departments have declared invalid bills still can not be used as proof of reimbursement. 2. review the trade and layout of the enclosed invoices. The category of reimbursement expense shall be in accordance with the enclosed invoice. The contents of the invoice shall be in accordance with the industry in which it belongs, and the cross - trade and cross - type notes shall not be used. The format of the invoice shall be in conformity with the relevant provisions. If the invoice is divided into special industry product sales invoices, business enterprise commodity sales invoices, catering invoices, building decoration industry invoice, vehicle sales invoice, food sales invoices, export goods invoices, sales invoices and uniform sand. Invoice attributes can be divided into two kinds of special and ordinary, daily reimbursement invoices to ordinary invoices, invoice according to the format for handwritten version, the computer version, drum type three, including handwritten version of the ordinary invoices to fill open invoice and invoice cut two. 3. verify the authenticity of the voucher attached to the voucher. (1) check whether the name of the bill is consistent with the name of the unit. Where the public business is not signed, the name of the unit can not be reimbursed. (2) check whether the amount of the bill is equal or missing. The a