关于记帐凭证附件的处理方法,近年来争论颇多,实践中做法也很不统一。其主要表现在两个方面,一是对记帐凭证附件应如何认定和处理?二是对记帐凭证附件张数如何计算?本文现就此两方面谈个人见解。一、记帐凭证附件的认定所谓记帐凭证附件,是指能够为记帐凭证提供记录经济业务、明确经济责任、登记帐簿依据的书面证明。它包括原始凭证汇总表、原始凭证和原始凭证本身的必要证明材料即原始凭证的附件。其中原始凭证汇总表和没有汇总表的原始凭证是记帐凭证的直接附件。原始凭证的附件和已作原始凭证汇总表的原始凭证则是记帐凭证的间接附件,即 The methods of handling attachments to accounting vouchers have been controversial in recent years and the practice is not very uniform. The main performance in two aspects, one is how to identify and deal with the voucher attachment? The second is how to calculate the number of annexes vouchers? This article is on both sides of the personal opinion. First, the accounting vouchers Annex identification The so-called accounting vouchers annex refers to the accounting vouchers can provide records of economic operations, a clear economic responsibility, register the books based on written evidence. It includes a summary of the original documents, the original documents and the original documents necessary proof of the original document that is the original attachment. The original voucher and the original voucher without the summary are the direct attachments to the voucher. The attachments to the original document and the original documents that have been used as the original document summary are indirect attachments to the voucher