摘要
原始凭证的审核是加强企事业单位财务管理工作的基础,也是会计人员在工作中遇到的实际问题。作者就原始凭证的真实性、完整性和合法性进行了浅议。
The examining of primitive certificate is the foundation that enhances the financial management of business unit, and is also actual problem that meet in the work of accountancy. Author discussed the reliability, complete and legitimacy of the primitive certificate in this text.
出处
《湖南环境生物职业技术学院学报》
CAS
2003年第3期238-239,共2页
JOurnal of Hunan Environment Biological Polytechnic