在经济业务往来中,有许多异地发生的费用,需要委托供货方代垫,然后向需方结算。在这种情况下,一般有两种方法:一种是由垫付方转开收款凭证向需方结算,原支付凭证留垫付方备查;另一种是由垫付方将原支付凭证寄交需方作为支付凭证。在后一种情况下,为了解决垫付方失去原始凭证的问题,笔者设计了一种“代垫费用支付凭证”(格式附后),此种凭证一式三联,第一联作为垫付单位向需方结算帐款的凭证,以原始凭证作为附 In the economic business transaction, there are many costs incurred in different places. It is necessary to entrust the supplier to make a replacement, and then to settle the demand. In this case, there are generally two methods: one is for the advance depositor to transfer the receipt vouchers to the demander for settlement, and the original payment vouchers are for depositors for future reference; the other is for the custodian to send the original payment vouchers to As proof of payment. In the latter case, in order to solve the problem of the lost depositor’s loss of original vouchers, the author designed a “payment fee for disbursement” (the format is attached). This type of vouchers is used in triplicate and the first unit is used as the advance unit to the acquirer. Clearing vouchers, accompanied by original vouchers