Incorrect, according to the accounting file retention regulations, the minimum retention period is 15 years.
1. Accounting vouchers refer to written certificates recording the occurrence or completion of economic business and are the basis for registering account books. Every enterprise must fill in and review accounting vouchers according to certain procedures, and register the account books based on the audited and correct accounting vouchers to truthfully reflect the economic business of the enterprise.
2. Tips and methods for filling in accounting vouchers:
The quality of filling in the summary of accounting vouchers can reflect the quality of basic accounting work and the professional quality of accounting personnel, and directly affects accounting The quality of account books will in turn affect accounting inquiries and statistical summary work.
The overall requirements for filling in the summary of accounting vouchers are: concise and to the point, highlighting the center, appropriately detailing, and explaining the problem. In order to facilitate accounting inquiries and reduce misunderstandings for account readers or auditors; in order to be able to see through the economic business content from the summary of each detailed account and avoid or minimize reading the original vouchers, it is necessary to properly standardize the writing of the summary of accounting vouchers. .
The main contents of the custody of accounting vouchers include:
1. In normal times, the accounting vouchers bound into a book should be handed over to a dedicated person for safekeeping. After the year-end final accounts, the accounting vouchers for the whole year must be The vouchers are transferred to the archives room for registration and archived for centralized storage.
2. When accessing the vouchers kept in the archives, certain approval procedures should be carried out, and the name of the access voucher, the access date, the name of the accessing person, the work unit and the reason for the access, etc. should be registered in detail. Generally, Check it out locally.
3. The storage period of accounting vouchers shall be implemented in accordance with the provisions of the accounting system. When the accounting vouchers are destroyed upon expiration of the storage period, they must be strictly implemented in accordance with the system regulations, registered, and submitted to the unit leader for approval before they can be destroyed.
What is the essence of finance:
The essence of finance is the circulation of value. There are many types of financial products, including banks, securities, insurance, trusts, etc. Finance involves a wide range of academic fields, including: accounting, finance, investment, banking, securities, insurance, trust, etc. Financial futures are a type of futures trading. Futures trading refers to the trading of standardized futures contracts conducted by both parties in a centralized trading market through open bidding. Futures contracts are the buying and selling objects or subject matter of futures transactions. They are formulated uniformly by futures exchanges and stipulate standardized contracts for the delivery of a certain quantity and quality of commodities at a specific time and place. The basic instruments of financial futures contracts are various financial instruments (or financial variables), such as foreign exchange, bonds, stocks, price indexes, etc.
In other words, financial futures are futures transactions based on financial instruments (or financial variables)