1. Under the debit and credit bookkeeping method, the receipt voucher is usually credited to the debit account of the receipt voucher, mainly including "cash" or "bank deposit". Debit means the increase of assets, while credit means the decrease of assets, the increase of liabilities and the increase of owners' equity.

2. The payment voucher mainly records the payment items, which are generally credited, and there are monetary funds such as bank deposits or cash.

The borrower indicates a decrease in bank deposits, cash or other monetary funds, while the lender may indicate an increase in assets, a decrease in liabilities and a decrease in owners' equity.

3. Only one party is required to record receipts and payments vouchers, and both borrowers and borrowers need to record bookkeeping vouchers. Receipt vouchers are only credited, and payment vouchers are only debited. Debit refers to cash or bank deposits received, and credit refers to various income items. Debit of payment voucher refers to all expenses incurred, and credit refers to cash or bank deposit paid.

Extended data:

In the debit account in the upper left corner of the voucher, fill in the account of "bank deposit" or "cash on hand" according to the business content; In the "year, month and day" above the voucher, fill in the date when the accounting department accepted the economic and business matters and made the voucher; Fill in the words "silver receipt" or "receipt" and the serial number of the completed voucher at the "1" in the upper right corner of the voucher;

Fill in the "Summary" column with a brief description that can reflect the nature and characteristics of economic business; "Creditor's first-level account" and "second-level account" columns fill in the number of original vouchers attached to the bank deposit or cash income corresponding to the first-level account and its second-level account;

The lower part of the voucher shall be signed or sealed by the relevant personnel respectively; In the "Bookkeeping" column, the account book should be marked with a "√" symbol after registration, indicating that it has been bookkept, so as to avoid omission or re-recording mistakes.

The bottom treasurer, bookkeeper, cashier, etc. , need the signature or signature of relevant personnel. The number of documents and vouchers in the above figure needs to be filled in according to the actual situation.

Baidu encyclopedia-receipt voucher