1. At present, enterprises will generate IOUs when borrowing money. A loan slip is a kind of voucher used within a company, such as a travel loan slip. They all belong to one business and can only be used once.
2. It is best to use non-operating receipts for loans from other units. As for whether or not to write an IOU, it should be decided according to the specific business situation and the internal financial process of your company.
① Filling method of one-time voucher: The filling procedure of one-time voucher is filled in by the handling personnel when the economic business occurs or is completed, which generally reflects only one economic business or several economic businesses with the same nature at the same time.
② Filling method of accumulated vouchers: The accumulated vouchers repeatedly reflect the completion of similar economic business in a certain period, and are filled in repeatedly by the management personnel after each economic business is completed.
(3) Compilation method of summary original vouchers: Summary original vouchers refer to the compilation of multiple original vouchers recording similar economic business in a certain period into a summary voucher in order to simplify the filling of accounting vouchers on the actual accounting working day and reflect the completion of an economic business in a centralized way. The summary of the original documents shall be compiled regularly by the responsible person according to the needs of economic management.
(4) Filling method of accounting vouchers: accounting vouchers are compiled by accountants according to the record results of an account in a certain period of time to meet the needs of accounting or economic management.
(4) Bills are completely negotiable securities. Tools are combined with a certain property right or value, and its value is expressed by a certain amount of money. Bill rights cannot be separated from bills. The right of bill comes into being with the generation of bill and transfers with the transfer of bill. Bill possession refers to the possession of bill value. If you don't have this bill, you can't claim the rights of this bill.