If a source document cannot be obtained due to restrictions in fact or if such document is damaged, destroyed, unavailable, or lost, in addition to handling according to the procedures under laws and regulations, a business shall prepare a voucher based o
If a source document cannot be obtained due to restrictions in fact or if such document is damaged, destroyed, unavailable, or lost, in addition to handling according to the procedures under laws and regulations, a business shall prepare a voucher based o
原始凭证，其因事实上限制，无法取得或因意外事故毁损、缺少或灭失者，除依法令规定程序办理外，应根据其事实及金额作成凭证，由商业负责人或其指定人员签字或盖章，凭以记帐。