accounting voucher

"金山词霸2003法学大词典":
会计凭证

English-Chinese law dictionary (法律英汉双解大词典). 2013.

Look at other dictionaries:

  • voucher — vouch‧er [ˈvaʊtʆə ǁ ər] noun [countable] 1. a ticket that can be used instead of money for a particular purpose: voucher for • The tour price includes a voucher for a meal in a pub of your choice. • She was given a travel voucher from Belfast to… …   Financial and business terms

  • voucher — A receipt for money or any document that supports an entry in a book of account …   Accounting dictionary

  • voucher system — noun : a system of accounting in which a voucher (as for an account payable) is prepared usually with supporting documents attached for each transaction or a series of transactions affecting a single account and when approved is entered in a… …   Useful english dictionary

  • Voucher — A voucher is a bond which is worth a certain monetary value and which may only be spent for specific reasons or on specific goods. Examples include but are not limited to housing and food vouchers. The term voucher is also a synonym for receipt,… …   Wikipedia

  • Voucher Check — A two part combination of a check and voucher. Also known as a remittance advice, the voucher details the reason for the payment by the issuer of the check. The recipient of the voucher check detaches the voucher and retains it for record keeping …   Investment dictionary

  • voucher system — 1. Accounting. a procedure for controlling disbursements by means of vouchers. 2. Also called voucher plan. Educ. a plan in which each school age child receives a publicly funded entitlement worth a fixed amount of money with which his or her… …   Universalium

  • voucher — /vawchar/ A receipt, acquittance, or release, which may serve as evidence of payment or discharge of a debt, or to certify the correctness of accounts. An account book containing the acquittances or receipts showing the accountant s discharge of… …   Black's law dictionary

  • voucher — Fin documentary evidence supporting an accounting entry …   The ultimate business dictionary

  • direct charge voucher — DCV A prime document that records the purchases of parts and material directly chargeable to a job or process, without passing through the organization s stores. The document gives a description of the items, the commodity codes, the value of the …   Accounting dictionary

  • tax voucher — See: dividend …   Accounting dictionary

  • Первичный документ (JOURNAL VOUCHER)  — Оправдательный документ, оформляемый при проведении хозяйственных операций, на основании которых ведется бухгалтерский учет (п. 1 ст. 9 Закона о бухгалтерском учете). Первичный учетный документ должен быть составлен в момент совершения… …   Словарь терминов по управленческому учету

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