目前,在会计凭证装订方法上,各企业作法不一。就大中型企业而言,由于业务核算量大,会计分录复杂,一般均采用单式会计凭证。虽然单式会计凭证简明清楚,但在汇总装订的方法上,却方法多样。有的企业在会计凭证汇总后,以科目汇总的顺序装订。就是把一组会计凭证,按科目分开装订。这样,在查帐中便不十分方便。有的会计分录比较复杂,一组会计凭证要涉及五六个科目,甚至更多。如想查找一笔帐目的来龙去脉,就得把几本传票同时翻开,笔笔核对。不但繁锁,而且 At present, in the accounting voucher binding method, various businesses have different practices. For large and medium-sized enterprises, due to the large amount of business accounting, accounting entries complex, generally used single accounting voucher. Although single accounting vouchers are clear and concise, there are many ways to summarize bindings. Some enterprises in the accounting voucher summary, the subject summary of the order binding. Is a set of accounting documents, separately bound by subject. In this way, in the audit is not very convenient. Some accounting entries are more complex, a set of accounting vouchers to be involved in five or six subjects, or even more. If you want to find out the ins and outs of an account, you have to open a few summonses, pen check. Not only complicated, but also