Miss Liu, who has just joined the accounting work of enterprises, recently called Jun accounting agency, which is engaged in bookkeeping business in Shenzhen. She said that the biggest problem she is facing now is that she doesn't know the abstract of the accounting voucher, sometimes she can't understand it herself, and she often jokes. I wonder if Jun Hexin can introduce a good way to write the summary of accounting vouchers? 1 should be standardized and unified. The daily revenue and expenditure business adopts the sentence pattern of "subject+predicate+object". That is, it has three basic elements of economic behavior: subject, object and content. For example, Wang Ping bought a 150 yuan office pen in cash. Abstract: Zhang Pingbao office pen. The more standardized and unified the voucher summary, the more convenient it will be for future review. 2. concise and clear. Too complicated description is really not conducive to improving work efficiency, but too simple generalization can't express the economic content clearly. Therefore, when writing an abstract, we should grasp the key points and express the economic content as comprehensively as possible within the number of abstract words set by the computer. For example, Zhu Xinhua Information Department borrowed 5000 yuan from Shenzhen to purchase materials. Borrow money and buy materials for Zhu Xinhua, but not for Zhu Xinhua, let alone for borrowing money. 3. Be accurate and careful. For the same accounting voucher reflecting different economic contents, each economic content accurately corresponds to a summary, and the same summary cannot be used in general. The current debit and credit bookkeeping method and accounting basic work norms allow the preparation of accounting vouchers for one loan and multiple loans, one loan and multiple loans, and multiple loans under special circumstances. At present, the widely used computerized accounting software generally has the function of "modifying the abstract", which provides conditions for accurately compiling the abstract of accounting documents. 4, correct wrong account to mark. When errors are found in accounting vouchers, the summary of the original erroneous vouchers is written in red as "A voucher was invalidated on a certain day of a certain month", and the summary of the correct accounting vouchers is written in blue as "A voucher was revised on a certain day of a certain month". For accounting entries with only the wrong amount, when preparing vouchers for adjusting digital differences, it is summarized as "Adjust a voucher on a certain day of the month"; If you modify the wrong voucher of the previous year, you must add the word "year" before "month and day". Junhexin Certified Public Accountants hereby reminds you that when you cancel, modify or adjust the wrong voucher, you should manually mark "This voucher has been corrected on a certain day of the month" at the bottom of the modified bookkeeping voucher summary, indicating that the voucher has been modified. The above are several small methods that should be paid attention to when writing a voucher summary, hoping to provide it to friends in need.