Public sector
Voucherul: contabilizarea operațiunilor în sectorul bugetar
Noțiunea de voucher își are originea în verbul englez „to vouch” ce înseamnă a garanta, a confirma, a gira. Prin voucher înțelegem bonul, certificatul, chitanța, adeverința garantată de cineva, în anumite condiții (de exemplu, în anumite perioade de valabilitate), oferind posesorului o anumită sumă de bani pentru procurarea unui bun sau acces la un serviciu în anumite locuri și în limita valorii indicate. Utilizarea voucherelor este tot mai des înt&...
Monitorul fiscal FISC.md nr.7 (77) 2022
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 December /2022 08:01
Domeniu:
Contabilitate
Tags:
voucher | contabilizare
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