1) original credit
原始信用证
2) master letter of credit
原信用证
3) source document
原始凭证
1.
Through analyzing the genesis of the nonstandard source document and its harmfulness,this paper expounds how to strengthen the audit of the source document and guarantee the reality of the financial information.
通过分析原始凭证不规范的成因及所带来的危害,阐述了如何加强原始凭证的审核,保证财务信息的真实性。
4) original voucher
原始凭证
1.
An original voucher records concrete business contents and is the essential proof and information source for accounting verification.
会计原始凭证是经济业务发生时填制和取得的,它是反映经济业务最基本的证据。
2.
On the basis of describing what is original voucher,the article makes elaborations in the following three aspects:what to be filled in & related requirements,approaches for examination & verification and the existing problems and countermeasures in examining & verifying original voucher.
在说明什么是原始凭证的基础上 ,从原始凭证的填制内容和要求、原始凭证的审核方法、原始凭证审核中存在的问题及对策等 3个方面进行了阐
5) original document
原始凭证
1.
Great attention should be paid to the principle of "Observing, Auditing and Probing" in the auditing of original documents.
加强原始凭证的审核是保证会计资料真实的前提,在原始凭证的审核中要重视"一看二审三探"。
2.
This article discusses in greater detail the original documents and methods of handling accounting business of stock investment in the se condary market.
文章详细论述了二级市场股票投资的原始凭证和会计帐务处理方法，对现行股票投资的会计核算方法进行了补充和完
6) original evidences
原始凭证
1.
This paper expounds the important functions of the original evidences in enterprise\'s economic activities,briefly introduces the classification of the original evidences,emphatically describes the contents and procedures of the auditing of the original evidences and the treatment of the original evidences after auditing.
阐明了原始凭证在企业经济活动中的重要作用,简要介绍了原始凭证的分类方法,重点叙述了原始凭证审核的内容、步骤以及审核后原始凭证的处理办法。
补充资料：原始
①最初的；第一手的：原始记录｜原始材料。②最古老的；未开发的：原始社会｜原始森林｜原始时代｜原始宗教。③推究本始：原始要终。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条