In fact, the actual operation is not complicated. When an enterprise cooperates with relevant units or individuals, it first signs a relevant transaction contract with the other party, and at the same time requires the other party to provide a copy of the ID card, and then requires the other party to issue receipts and other receipts when actually paying the money.

At the end of the month or the end of the accounting period, apply to the tax authorities for issuing invoices with relevant supporting materials. In this way, the relevant business of the enterprise has obtained legal, effective, true, complete and accurate invoices, so is it difficult to enter them into the account?

Article 14 of the Accounting Law of the People's Republic of China (the old and new provisions are consistent) stipulates: "Accounting vouchers include original vouchers and accounting vouchers.

To handle the economic and business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained and submitted to accounting institutions in time.

Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject the untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented in accordance with the provisions of the unified national accounting system.

All the contents recorded in the original documents shall not be altered; If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reopened by the issuing unit and shall not be corrected on the original voucher.

Accounting vouchers shall be prepared according to the audited original vouchers and relevant materials. "

Obviously, according to the above provisions, accountants must do several things in all accounting treatments: first, they must obtain original vouchers; Secondly, the legality, truthfulness, completeness and accuracy of the original documents must be audited; Third, if the voucher is incomplete, untrue or even invalid, then it must be rejected or even not reimbursed ... We don't seem to need to analyze more problems, because once it is rejected or not reimbursed, at least two problems can be explained: one is that there is no legal and effective original voucher type, and the other is that the related expenses are not reimbursed, but the expenses that have not been reimbursed have never happened to accountants or enterprises.