加强原始凭证的保管。记账凭证和作为附件的原始凭证应一起装订成册备查。如

Strengthen the custody of the original certificate. The accounting voucher and the original voucher as an attachment should be bound together in a book for future reference. If a computer is used for bookkeeping, electronic records and written records should be kept at the same time. Important original records such as various economic contracts, deposit receipts and foreign-related documents shall be compiled separately and kept separately. Payments over US$10,000 are accompanied by a copy of the contract after each payment voucher.

Strengthen the custody of the original documents. The bookkeeping voucher and the original voucher as an attachment should be bound together for reference. If computer billing is used, both electronic and written records should be kept at the same time. Important original records such as economic contracts, margin receipts and foreign-related documents should be compiled separately and kept separately. Payments in excess of $10,000 are accompanied by a copy of the contract after each payment voucher.

Strengthen the custody of original vouchers. The accounting voucher and the original voucher as the attachment shall be bound together into a volume for future reference. If computerized accounting is used, electronic records and written records shall be kept at the same time. Important original records such as various economic contracts, deposit receipts and foreign documents shall be separately catalogued and kept. For payment over USD 10000, a copy of the contract shall be attached to each payment certificate.<br>