Error 1: There is no way to make accounts without invoices.
我们国度的税收管理中，由于公民征税认识不强，现金结算大量存在，所以招致“以票控税”成为了财务人员根深蒂固的思想，这就使会计走进了“必需要见到发票才干做账，没有发票不能税前扣除”的误区。但事实上，有些状况没有发票也是能够入账的，例如开具收据或者其他证明等。还有企业内部的工资单、折旧表等，都是能够税前扣除合法凭证。会计原则以及税法中，没有一条记载，是关于“发票是独一有效凭证”的规则。
In our country's tax management, because of the weak awareness of citizens'tax collection and the existence of a large number of cash settlement, it has become a deep-rooted idea of financial personnel to "control tax by invoices", which makes accounting enter into the misunderstanding that "only when you see invoices can you make accounts, no invoices can not be deducted before tax". But in fact, some situations can be recorded without invoices, such as issuing receipts or other certificates. There are also wage slips and depreciation tables within the enterprise, which are all legal vouchers that can be deducted before tax. In accounting principles and tax law, there is no record about the rule that "invoice is the only valid document".
错误二：财务的实质是为征税效劳
Error 2: The essence of finance is to serve taxation.
在一些小企业，很多老板都会把财务岗位，想当然的定义成报税岗位。他们招聘财务的主要目的是应用各种手腕来少缴税，以不缴税。所以这些老板，并没有认识到会计根底工作对单位消费运营状况会产生很大的影响。受这种观念影响，一朝一夕财务人员便把做账的主要目的定为报税，这就招致了财务人员在做账时会依照税法操作。久而久之下去，财务人员工作会越来越难以停止，使本人堕入一个很为难的境地。
In some small businesses, many bosses will define financial posts as Tax-Filing posts. Their main purpose in recruiting finances is to use all kinds of tactics to pay less tax and not even tax. Therefore, these bosses did not realize that the basic accounting work will have a great impact on the unit's consumption and operation. Influenced by this concept, the main purpose of accounting is to declare taxes overnight, which leads to the operation of accounting staff in accordance with tax law. Over time, it will be more and more difficult to stop the work of financial personnel, so that I fall into a very difficult situation.
错误三：一切工作都是本人的
Error 3: All work is my own
有些外行的老板，为了节约用人本钱，未对岗位职责停止严厉的别离。例如有些会计能够停止现金的支付，出纳人员对考勤记载停止整理，这就招致了财务人员成为了“多功用人才”。因而财务人员对本人的工作内容不甚明白，以为这些都是本人必做的。招致财务人员在工作期间偏离会计原则，更有甚者走向违法立功的道路。
Some layman bosses, in order to save human capital, did not stop severely departing from their duties. For example, some accountants can stop paying cash and cashiers can stop collating attendance records, which leads to financial personnel becoming "multi-functional talents". Therefore, the financial personnel do not understand the content of their work, thinking that these are what I have to do. It causes financial personnel to deviate from accounting principles during their work, and even to go to the road of illegal meritorious service.
错误四：原始凭证是记账凭证的必备附件
Error 4: The original voucher is a necessary annex to the voucher for keeping accounts
有些会计以为会计凭证后，是必需附有原始凭证的。其实这种观念自身具有片面性，由于结账和更正错误的凭证是不需求附有原始凭证的。《会计根底工作标准》规则，除结账和更正错误的记账凭证能够不附原始凭证外，其他记账凭证必需附有原始凭证。但是假如一张原始凭证需求一张以上的记账凭证，则可在标志之后，附在主要记账凭证的后面。
Some accountants think that the original vouchers are necessary after the accounting vouchers. In fact, the concept itself is one-sided, because the original vouchers are not required for checking out and correcting the wrong vouchers. According to the Rules of the Fundamental Accounting Standards, the original vouchers must be attached to the other vouchers except for the vouchers for closing accounts and correcting errors. But if an original voucher requires more than one voucher, it can be attached to the main voucher after the sign.
本文由错误一：没有发票是没方法做账的
Error 1: There is no way to make accounts without invoices.
我们国度的税收管理中，由于公民征税认识不强，现金结算大量存在，所以招致“以票控税”成为了财务人员根深蒂固的思想，这就使会计走进了“必需要见到发票才干做账，没有发票不能税前扣除”的误区。但事实上，有些状况没有发票也是能够入账的，例如开具收据或者其他证明等。还有企业内部的工资单、折旧表等，都是能够税前扣除合法凭证。会计原则以及税法中，没有一条记载，是关于“发票是独一有效凭证”的规则。
In our country's tax management, because of the weak awareness of citizens'tax collection and the existence of a large number of cash settlement, it has become a deep-rooted idea of financial personnel to "control tax by invoices", which makes accounting enter into the misunderstanding that "only when you see invoices can you make accounts, no invoices can not be deducted before tax". But in fact, some situations can be recorded without invoices, such as issuing receipts or other certificates. There are also wage slips and depreciation tables within the enterprise, which are all legal vouchers that can be deducted before tax. In accounting principles and tax law, there is no record about the rule that "invoice is the only valid document".
错误二：财务的实质是为征税效劳
Error 2: The essence of finance is to serve taxation.
在一些小企业，很多老板都会把财务岗位，想当然的定义成报税岗位。他们招聘财务的主要目的是应用各种手腕来少缴税，以不缴税。所以这些老板，并没有认识到会计根底工作对单位消费运营状况会产生很大的影响。受这种观念影响，一朝一夕财务人员便把做账的主要目的定为报税，这就招致了财务人员在做账时会依照税法操作。久而久之下去，财务人员工作会越来越难以停止，使本人堕入一个很为难的境地。
In some small businesses, many bosses will define financial posts as Tax-Filing posts. Their main purpose in recruiting finances is to use all kinds of tactics to pay less tax and not even tax. Therefore, these bosses did not realize that the basic accounting work will have a great impact on the unit's consumption and operation. Influenced by this concept, the main purpose of accounting is to declare taxes overnight, which leads to the operation of accounting staff in accordance with tax law. Over time, it will be more and more difficult to stop the work of financial personnel, so that I fall into a very difficult situation.
错误三：一切工作都是本人的
Error 3: All work is my own
有些外行的老板，为了节约用人本钱，未对岗位职责停止严厉的别离。例如有些会计能够停止现金的支付，出纳人员对考勤记载停止整理，这就招致了财务人员成为了“多功用人才”。因而财务人员对本人的工作内容不甚明白，以为这些都是本人必做的。招致财务人员在工作期间偏离会计原则，更有甚者走向违法立功的道路。
Some layman bosses, in order to save human capital, did not stop severely departing from their duties. For example, some accountants can stop paying cash and cashiers can stop collating attendance records, which leads to financial personnel becoming "multi-functional talents". Therefore, the financial personnel do not understand the content of their work, thinking that these are what I have to do. It causes financial personnel to deviate from accounting principles during their work, and even to go to the road of illegal meritorious service.
错误四：原始凭证是记账凭证的必备附件
Error 4: The original voucher is a necessary annex to the voucher for keeping accounts
有些会计以为会计凭证后，是必需附有原始凭证的。其实这种观念自身具有片面性，由于结账和更正错误的凭证是不需求附有原始凭证的。《会计根底工作标准》规则，除结账和更正错误的记账凭证能够不附原始凭证外，其他记账凭证必需附有原始凭证。但是假如一张原始凭证需求一张以上的记账凭证，则可在标志之后，附在主要记账凭证的后面。
Some accountants think that the original vouchers are necessary after the accounting vouchers. In fact, the concept itself is one-sided, because the original vouchers are not required for checking out and correcting the wrong vouchers. According to the Rules of the Fundamental Accounting Standards, the original vouchers must be attached to the other vouchers except for the vouchers for closing accounts and correcting errors. But if an original voucher requires more than one voucher, it can be attached to the main voucher after the sign.
本文由临沂会计培训整理发布，您是不是对这些内容有所了解了呢?更多的内容请点击：http://www.jiuxingkuaiji.com 我们会有更多精彩内容等你查看。
This article is organized and published by Linyi Accounting Training. Do you know something about these contents? For more information, please click on http://www.jiuxingkuaiji.com. We will have more wonderful content for you to check.整理发布，您是不是对这些内容有所了解了呢?更多的内容请点击：http://www.jiuxingkuaiji.com 我们会有更多精彩内容等你查看。This article is organized and published by Linyi Accounting Training. Do you know something about these contents? For more information, please click on http://www.jiuxingkuaiji.com. We will have more wonderful content for you to check.
