一张原始凭证涉及多个企业共同分担的如何处理? episode artwork

EPISODE · Feb 28, 2020 · 1 MIN

一张原始凭证涉及多个企业共同分担的如何处理?

from 新手‖会计常见100问

一张原始凭证所列支出需要几个单位共同负担的,应当将其他单位负担的部分,开给对方原始凭证分割单,进行结算。原始凭证分割单必须具备原始凭证的基本内容:凭证名称、填制凭证日期、填制凭证单位名称或者填制人姓名、经办人的签名或者盖章、接受凭证单位名称、经济业务内容、数量、单价、金额和分割单必须包括各个单位费用分摊情况等。除分割单外还需后附原始凭证复印件并加盖公章。

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一张原始凭证涉及多个企业共同分担的如何处理?

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