Multiple borrow and multiple credit entries are allowed.

According to the "Basic Accounting Work Standards":

Article 51

The basic requirements for accounting vouchers are:

( 1) The content of the accounting voucher must include: the date of filling in the voucher; the voucher number; the economic business summary; the accounting account; the amount; the number of original vouchers attached; the person who filled in the voucher, the auditor, the accounting staff, and the accounting agency are responsible signature or seal of the person in charge of accounting.

The receipt and payment accounting vouchers should also be signed or stamped by the cashier. If an accounting voucher is replaced by a self-made original voucher or original voucher summary table, it must also have the items that the accounting voucher should have.

(2) When filling in accounting vouchers, the accounting vouchers should be numbered consecutively. If one economic transaction requires filling out two or more accounting vouchers, the fractional numbering method can be used. ?

(3) Accounting vouchers can be filled in based on each original voucher, or based on a summary of several similar original vouchers, or based on a summary table of original vouchers. However, original vouchers with different contents and categories shall not be summarized and filled in on one accounting voucher. ?

(4) Except for accounting vouchers for checkout and error correction, which do not need to be accompanied by original vouchers, other accounting vouchers must be accompanied by original vouchers. If an original voucher involves several accounting vouchers, you can attach the original voucher to a main accounting voucher, and indicate the number of the accounting voucher to which the original voucher is attached or the original accounting voucher to the other accounting vouchers. Voucher copier.

If the expenses listed in a repeated voucher need to be jointly borne by several units, the portion borne by other units shall be issued to the other party's original voucher split note for settlement.

The original voucher split sheet must contain the basic contents of the original voucher: the name of the voucher, the date when the voucher was filled in, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, the signature or seal of the person in charge, and the unit that accepted the voucher. Name, economic business content, quantity, unit price, amount and cost allocation, etc. ?

(5) If an error occurs when filling in the accounting voucher, it should be filled in again. If an accounting voucher that has been registered is found to be filled in incorrectly during the year, you can fill in an accounting voucher with the same content as the original in red letters, and indicate in the summary column the words "cancel the voucher with a certain number on a certain day of a certain month", and at the same time Then use the blue characters to refill a correct accounting voucher and indicate the words "Revise the voucher of such date and date of certain month".

If there is no error in the accounting account, but only the amount is wrong, you can also prepare an adjusted accounting voucher for the difference between the correct number and the wrong number. The increase amount is in blue and the decrease amount is in blue. Use red letters. If it is found that there is an error in the accounting voucher of the previous year, a corrected accounting voucher should be filled in with blue characters. ?

(6) After filling in the economic and business matters in the accounting voucher, if there are any blank lines, you should mark them from the blank line under the last amount in the amount column to the blank line on the total. Line logout.

So it is possible to make more borrowings and more credit entries.

Extended information:

According to the "Basic Accounting Work Standards":

Article 52

Fill in the accounting vouchers and handwriting It must be clear, neat, and meet the following requirements:?

(1) Arabic numerals should be written one by one, and no consecutive strokes are allowed. The currency symbol or the abbreviation of the currency name and currency symbol should be written before the Arabic amount. There must be no space between the currency symbol and the Arabic amount numeral. Where there is a currency symbol before the Arabic numeral, the currency unit will not be written after the number. ?

(2) All Arabic numerals in yuan as the unit (other currencies are the basic unit of currency, the same below), except when expressing unit price and other circumstances, must be filled in to cents; if there are no cents, The corner position and minute position can be written as "00", or the symbol "——"; if there are angles but no points, the minute position should be written as "0", and the symbol "——" cannot be used instead.

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(3) Chinese characters for numerical amounts such as zero, one, two, three, four, five, Lu, seven, eight, nine, ten, hundred, thousand, ten thousand, billion, etc., must be written in block letters Or writing in running script, it is not allowed to use simplified characters such as 0, one, two, three, four, five, six, seven, eight, nine, ten, etc. instead, and it is not allowed to create simplified characters arbitrarily.

If the amount in capital letters is up to yuan or jiao, the word "whole" or "zheng" should be written after the word "yuan" or "jiao"; if the amount in capital letters is divided into cents, the word "fen" should not be followed. Write the word "whole" or "正". ?

(4) If there is no currency name printed before the capital amount figure, the currency name should be added, and there should be no blank space between the currency name and the amount figure. ?

(5) When there is a "0" in the middle of the Arabic numeral, the amount in Chinese characters must be written as "zero"; when there are several consecutive "0"s in the middle of the Arabic numeral, the amount in Chinese characters can only be written as "zero". Write the word "zero".

When the yuan digit of the Arabic amount is "0", or there are several "0"s in a row in the middle of the number, and the yuan digit is also "0" but the corner digit is not "0", you can write only one Chinese character for the amount. The word "zero" does not need to be written.

Xiangtan University Website - "Basic Accounting Work Standards" (Order of the Ministry of Finance of the People's Republic of China and the People's Republic of China