Accounting Archives: It is the data and basis to record and reflect the economic practice including the accounting voucher, accounting ledger and accounting report and other accounting data.
The regulations for the preservation of the accounting voucher:
Perpetuity: The accounting vouchers that record the accounting by counter, established by machinery, and that have long-term value for the work’s verification and the economic practice’s research.
Periodical: Different vouchers have different terms: 3 years, 5years, 10years,15years, 20years and 25years.
Voucher Disposal: The voucher department and the accounting department together expound the disposal suggestion, identify, review and then editor the voucher disposal volume. The financial taxation department should approve part of the vouchers, which will be deposited by then.
Voucher Transference: The transference of the accounting voucher, accounting ledger and accounting report and other accounting data should at first establish the complete transference procedure. The transference people will undertake the legal liability for the legitimation and veracity for the transferring voucher.
The terms of the accounting archives’ preservation:
|
NO. |
The Name of the Voucher |
The Term of Preservation |
Note |
|
|
One: Accounting Voucher |
|
|
|
1 |
The original voucher, booking voucher and summarizing voucher |
15 years |
|
|
|
Including: the accounting vouchers related to the foreign affairs and the regeneration for the person. |
Perpetuity |
|
|
2 |
The adjustment table of the remains of the bank’s deposit |
3 years |
|
|
|
Two: Accounting Voucher |
|
|
|
3 |
Day Book |
15 years |
|
|
|
Including: the cash and bank deposit journal |
25 years |
|
|
4 |
Subsidiary Accounting |
15 years |
|
|
5 |
Total accounting |
15 years |
Including the journal summation |
|
6 |
The cards of the fixed assets |
|
After the disposal of fixed assets, the cards will be preserved for 5 years. |
|
7 |
Assistant archives |
15 years |
|
|
8 |
The accounting vouchers related to the foreign affairs and the regeneration for the person. |
Perpetual |
|
|
|
Three: Accounting Report |
|
Including: all level’s managing department’s summation report |
|
9 |
The main financial index report |
3 years |
Including the wordage assay |
|
10 |
The month’s and seasonal accounting report |
5 years |
Including the wordage assay |
|
11 |
The year accounting report |
Perpetual |
Including the wordage assay |
|
|
Other |
|
|
|
12 |
The accounting transferring volume |
15 years |
|
|
13 |
The reservation volume for accounting archives |
25 years |
|
|
14 |
The disposal volume for accounting archives |
25 years |
|
|
