1. The correct answer to this question should be option C.
2. This question assesses the classification of accounting vouchers according to their purpose. For part of the bank's payment, a payment voucher should be prepared; for the other part that is in arrears, a transfer voucher should be prepared. The company purchases materials, pays part of the money with bank deposits, and has a balance in arrears. The accounting vouchers to be filled in include: payment voucher and transfer voucher. Any accounting processing involving bank deposits and cash on hand requires the use of receipts and payment vouchers; in addition, transfer vouchers are generally required. Therefore, when using bank deposits to pay for part of the purchase of raw materials and value-added tax, a payment voucher should be filled in. The accounting entries are as follows, debit: raw materials; credit: bank deposits, tax payable ---- value-added tax payable (input tax). For the remaining payment owed, a transfer voucher should be filled in. The accounting entries are as follows, debit: raw materials; credit: accounts payable ---xx company. When settling the remaining payment, the payment voucher should be filled in. The accounting entries are as follows: Debit: Accounts Payable----xx Company; Credit: Bank Deposits.
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1. Payment voucher refers to the accounting voucher used to record the payment business of cash in stock and bank deposits. The payment voucher is filled in based on the original vouchers related to the cash in hand and bank deposit payment business. It is the basis for registering the cash in hand journal, bank deposit journal, relevant detailed ledger and general ledger and other account books, and is also the basis for cashiers to make payments.
2. Transfer vouchers are accounting vouchers used to record other economic transactions other than cash and bank deposits. It is filled in based on the original vouchers related to the transfer business and serves as the basis for registering the relevant account books. The accounting vouchers are filled in based on the original vouchers of transfer business (that is, various businesses that do not involve the collection and payment of cash and bank deposits) or are filled in by summarizing the original vouchers, and are used to fill in the accounting entries of the transfer business. The transfer voucher is the basis for registering the relevant subsidiary accounts and general ledger.
The initial step in accounting work is to fill in or obtain accounting vouchers.
Accounting steps:
1. Fill in or obtain accounting vouchers;
2. Set up accounting subjects and accounts;
3 , Double-entry accounting;
4. Registration books;
5. Cost calculation;
6. Financial inventory;
7. Prepare financial reports based on account book information.