Pinyin: sān shíYuán zh ng

According to the requirements of the basic accounting standards formulated by the Ministry of Finance, accounting vouchers must be clearly and neatly filled in and meet the following requirements:

1, Arabic numerals should be written one by one, and currency symbols (such as RMB symbol "?") ) should be written before Arabic numerals. ) or the abbreviation of currency name and the symbol of goods. There must be no spaces between currency symbols and Arabic numerals. Where the currency symbol is written before the Arabic numerals, the monetary unit (such as RMB "Yuan") is no longer written after the numerals.

2. Except the unit price, all Arabic numerals in yuan (other currencies are the basic units of currency, the same below) shall be filled in to the corner after the decimal point of yuan. If there is no angle, you can write "00" or the symbol "-".If there is no angle, you should write "0" instead of the symbol "-".

3. Write Chinese characters and numbers in capital letters or running script, such as one, two, three, four, five, land, seven, eight, nine, pick up, hundred, thousand, ten thousand, one hundred million, yuan, angle, minute, zero, whole (positive) and so on. , easy to identify, not easy to alter, shall not be used.

4. If the amount expressed in words reaches Yuan or Jiao, the word "whole" or "positive" should be written after Yuan or Jiao; Numbers expressed in words are separated, and the word "whole" is not written after separation.

5. If the currency name is not printed before the number of amount in words, the currency name (such as "RMB") should be added, and there should be no space between the currency name and the amount.

6. When there is a "0" in Arabic numerals, amount in words should write the word "zero", such as RMB 10 1.50, and the amount of capital Chinese characters should be written as 101 yuan and 50 cents. When there are several zeros in Arabic numerals, the amount of Chinese characters expressed in words can only be written as one zero, for example? 1004.56, the Chinese character amount in words should be written as 1040 yuan 56 minutes. When the digit of Arabic sum is "0", or there are several zeros in the middle of the number, and the digit is also "0", but the angular position is not "0", the number of Chinese characters in a word can only be written as a "0" or not.

From where? Policies and regulations. Basic Accounting Work Standard [J]. China Trade Union Accounting, 1997, (2): 24-25