會(huì)計(jì)基礎(chǔ)輔導(dǎo):會(huì)計(jì)憑證的傳遞

字號(hào):

會(huì)計(jì)憑證傳遞是指會(huì)計(jì)憑證從取得或填制時(shí)起至歸檔保管時(shí)止,在單位內(nèi)部有關(guān)部門和人員之間的傳送程序
    1、會(huì)計(jì)憑證傳遞作用
    (1)有利于完善經(jīng)濟(jì)責(zé)任制和進(jìn)行會(huì)計(jì)監(jiān)督
    (2)有利于及時(shí)進(jìn)行會(huì)計(jì)記錄