记账凭证怎样填写

记账凭证怎样填写 【本章提要】本章介绍记账凭证的种类、必须具备的内容、记账凭证的填制方法和审核方法。 、记账凭证怎样分类, 1 记账凭证是会计人员根据审核无误的原始凭证，按照经济业务的内容进行归类，编制会计分录的凭证，是登记账簿的依据。记账凭证可进行如下分类: (1)按所反映的经济业务内容分类。记账凭证按所反映的经济业务内容可分为收款凭证、付款凭证和转账凭证。收款凭证是记录货币资金收入业务的凭证，一般按现金和银行存款分别编制，例如:现金收款凭证、银行存款收款凭证;付款凭证是记录货币资金支出业务的凭证，一般也要按现金和银行存款分别编制，例如:现金付款凭证、银行存款付款凭证;转账凭证是记录与货币资金收付无关的业务的凭证，例如:分配工资费用、计提固定资产折旧、产成品完工入库等业务编制的记账凭证。 (2)按填制的方式分类。记账凭证按所反映的经济业务内容可分为单式记账凭证和复式记账凭证。单式记账凭证是将一项经济业务所涉及的每个会计科目分别单独填制的记账凭证，每张记账凭证只登记一个会计科目，一项经济业务涉及几个会计科目就要填制几张记账凭证。其中，填列借方科目的称为借项凭证，填列贷方科目的称为贷项凭证。单式记账凭证便于分工记账，但是不能反映某项经济业务的全貌和所涉及的会计科目之间的对应关系。复式记账凭证是将一项经济业务所涉及的全部会计科目都填制在一张记账凭证上，收款凭证、付款凭证和转账凭证都是复式记账凭证。复式记账凭证能全面反映某项经济业务的全貌和所涉及的会计科目之间的对应关系，便于检查会计分录的正确性，但是不便于分工记账。工作中应用最广泛的是复式记账凭证。 2、记账凭证必须具备哪些内容, 根据财政部《会计基础工作规范》第五十一条的规定精神，记账凭证必须具备如下内容: (1)填制凭证的日期:收款凭证和付款凭证的填制日期要按货币资金的实际收入日期、实际付出日期填写;转账凭证的填制日期可以按收到原始凭证的日期填写，也可以按编制记账凭证的日期填写。 (2)凭证编号:记账凭证必须编号，有利于查找。 (3)经济业务摘要:摘要是对经济业务的简要说明。 (4)会计科目:会计科目是账户的名称，正确使用会计科目是进行账务处理的基础环节。 (5)金额:记账凭证所列金额是会计核算的基础，关系到会计账簿、会计报的正确与否。为此，计算必须准确，书写清楚、符合。 (6)所附原始凭证的张数:原始凭证是编制记账凭证的依据，必须在记账凭证上填写所附原始凭证的张数，两者必须相符。 (7)填制凭证人员、稽核人员、记账人员、会计机构负责人、会计主管人员的签名或盖章:以便于明确经济责任。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 3、以自制原始凭证代替记账凭证的，怎样处理, 以自制原始凭证代替记账凭证的，自制原始凭证也必须具备记账凭证所应具备的各个项目。即填制凭证的日期、凭证编号、经济业务摘要、会计科目、金额、有关人员签名或盖章。 、记账凭证的填制有哪些要求, 4 填制记账凭证是会计核算的重要环节，填制正确与否，关系到记账的真实性。填制时，必须满足下列要求: (1)必须以审核无误的原始凭证为依据。 (2)摘要的填写简明扼要，既能概括经济业务的要点，又便于登记账簿和账证核对。 (3)准确地使用会计科目，不得简化或用代号。 (4)记账凭证中要求填写的内容必须填写齐全，不得简化。 (5)按规定对凭证编号，附件完整。 5、记账凭证的摘要栏怎样填写, 摘要是对经济业务的简要说明。不论是手工填制凭证还是计算机填制凭证，都要在记账凭证上填写摘要。摘要要符合两个要求:一是能准确地表述经济业务的基本内容;二是简明扼要，容易理解。为此，要清楚表述如下内容: (1)发生经济业务的单位或个人。例如，编制购入物资的记账凭证，应在摘要中写出从“×××公司”购入;编制材料费用分配的记账凭证，应在摘要中写出“生产车间”、“厂部”„„领用;编制费用报销记账凭证时，应在摘要中写出“×××”报销。 (2)经济业务的主要内容。例如，“计提8月份固定资产折旧”、“×××报销出差天津差旅费”。 (3)其他关键内容。例如，重要收据的号码等。 总之，通过摘要能够清楚地了解经济业务的来龙去脉。 6、记账凭证中的会计科目怎样书写, 记账凭证的基本功能是根据借贷记账法的记账规则，编制会计分录。编制会计分录时，必须填写会计科目。要符合如下要求: (1)必须使用统一会计制度规定的会计科目，不得自创，以保证核算口径一致，便于前后期的比较;也便于进行逐级汇总，为宏观经济管理服务。 (2)一级科目、二级科目或明细科目填写齐全，对应关系清楚，金额正确无误。 (3)在书写时，文字不要占满格，一般应占格距高度的1/2，上面留有一定的空格，便于更正差错。 (4)字迹必须清晰、工整。 7、记账凭证的附件有什么要求, 记账凭证的附件就是所附的原始凭证，填制记账凭证所依据的原始凭证必须附在相应的记账凭证后面，并在记账凭证上标明所附原始凭证的张数。根据财政部《会计基础工作规范》第五十一条规定的精神，对附件应当区别不同情emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 况进行处理: (1)可以不附原始凭证的是:结账的记账凭证;更正错误的记账凭证。 (2)一张原始凭证只对应一张记账凭证的:将原始凭证直接附在记账凭证后面。 (3)一张原始凭证涉及几张记账凭证的，有两种方法可以使用:?将原始凭证附在一张主要的记账凭证后面，然后在其他记账凭证上注明附有该原始凭证的记账凭证的编号，便于查找;?将原始凭证附在一张主要的记账凭证后面，然后在其他记账凭证后面附该原始凭证的复印件。 (4)一张原始凭证所列支的费用需要几个单位共同负担的:该原始凭证由本单位保留，附在本单位的有关记账凭证后面，给应负担费用的其他单位开出原始凭证分割单，供其结算使用。原始凭证分割单必须具备原始凭证所要求的基本内容，包括:凭证名称、填制凭证日期、填制凭证单位名称或者填制人的姓名、经办人的签名或盖章、接受凭证单位名称、经济业务的内容、数量、单价、金额和费用分摊情况。 8、记账凭证怎样编号, 为了便于查找和与账簿核对，记账凭证必须编号。编号时，可以根据记账凭证的数量，采用不同的方法。一般有三种方法: (1)记账凭证数量比较少，采用通用凭证的，将全部记账凭证统一编号，即按填制凭证的时间顺序编号，每月从第一号凭证开始，至月末最后一张结束。 2)采用多种凭证，货币资金收付业务比较均衡的:按收款凭证、付款凭证和转账凭证三类分别编号。每月从第1( 号凭证开始，例如，收字1号、付字1号、转字1号等等。 (3)采用多种凭证，货币资金收付业务比较繁多的:按现金收款凭证、现金付款凭证、银行存款收款凭证、银行存款付款凭证和转账凭证五类分别编号。每月从第1号凭证开始，例如，现收1号、现付1号、银收1号、银付1号、转1号等等。 无论采用上述哪种方法，都要对记账凭证连续编号，不能跳号或重号。当一项经济业务需要填制两张以上的记账凭证时，要采用“分数编号法”。例如，一项转账业务，按业务排序为第5项，需要填制4张记账凭证，编号应为:转5 1,4号;转5 2/4号;转5 3,4号;转5 4/4号。 9、收款凭证怎样填制, 收款凭证是根据现金、银行存款增加的经济业务填制的。填制收款凭证的要求是: (1)由出纳人员根据审核无误的原始凭证填制，必须是先收款，后填凭证。 (2)在凭证左上方的“借方科目”处填写“现金”或“银行存款”。 (3)填写日期(实际收款的日期)和凭证编号。 (4)在凭证内填写经济业务的摘要。 (5)在凭证内“贷方科目”栏填写与“现金”或“银行存款”对应的贷方科目。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of (6)在“金额”栏填写金额。 (7)在凭证的右侧填写所附原始凭证的张数。 (8)在凭证的下方由相关责任人签字、盖章。 10、付款凭证怎样填制, 付款凭证是根据现金、银行存款减少的经济业务填制的。填制付款凭证的要求是: (1)由出纳人员根据审核无误的原始凭证填制，程序是先付款，后填凭证。 (2)在凭证左上方的“贷方科目”处填写“现金”或“银行存款”。 (3)填写日期(实际付款的日期)和凭证编号。 (4)在凭证内填写经济业务的摘要。 (5)在凭证内“借方科目”栏填写与“现金”或“银行存款”对应的借方科目。 (6)在“金额”栏填写金额。 (7)在凭证的右侧填写所附原始凭证的张数。 (8)在凭证的下方由相关责任人签字、盖章。 11、现金与银行存款之间发生收付业务怎样处理, 现金与银行存款之间发生收付业务，是指从银行提取现金或将现金送存银行。此类业务发生后，应一律编制付款凭证。即:从银行提取现金时，编制银行存款付款凭证;将现金送存银行时，编制现金付款凭证。这样处理的目的是为了强化对付款业务的管理。 12、转账凭证怎样填制, 转账凭证是根据与现金、银行存款无关的经济业务填制的。填制转账凭证的要求是: (1)由会计人员根据审核无误的原始凭证填制。 (2)填写日期(一般情况下按收到原始凭证的日期填写;如果某类原始凭证有几份，涉及到不同日期，可以按填制转账凭证的日期填写)和凭证编号。 (3)在凭证内填写经济业务的摘要。 (4)在凭证内填写经济业务涉及的全部会计科目，顺序是先借后贷。 (5)在“金额”栏填写金额。 (6)在凭证的右侧填写所附原始凭证的张数。 (7)在凭证的下方由相关责任人签字、盖章。 13、汇总收款凭证怎样填制, 汇总收款凭证分别按“现金”、“银行存款”科目的借方设置。根据汇总期内现金、银行存款的收款凭证，分别按与设置科目相对应的贷方科目归类汇总。定期(一般为五天或十天)填制一次，每月填制一张。月终，将汇总收款emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 凭证的合计数计算出来，分别记入现金、银行存款总账的借方及各对应账户的贷方。 14、汇总付款凭证怎样填制, 汇总付款凭证分别按“现金”、“银行存款”科目的贷方设置。根据汇总期内现金、银行存款的付款凭证，分别按与设置科目相对应的借方科目归类汇总。定期(一般为五天或十天)填制一次，每月填制一张。月终，将汇总付款凭证的合计数计算出来，分别记入现金、银行存款总账的贷方及各对应账户的借方。 15、汇总转账凭证怎样填制, 汇总转账凭证按每个科目的贷方分别设置。根据汇总期内的全部转账凭证，按与设置科目相对应的借方科目归类汇总。定期(一般为五天或十天)填制一次，每月填制一张。月终，将汇总转账凭证的合计数计算出来，分别记入总账中有关账户的借方和设置账户的贷方。为了避免汇总时出现重汇和漏汇，平时填制转账凭证时，只能按一个贷方科目与一个或几个借方科目相对应来填制，而不能以几个贷方科目同一个借方科目相对应来填制。如果汇总期内某一贷方科目的转账凭证较少，可以不编制汇总转账凭证，直接根据转账凭证登记总账。 16、记账凭证填写后的空行怎样处理, 根据财政部《会计基础工作规范》第五十一条规定的精神，记账凭证填制完经济业务事项后，如果有空行，应当自金额栏最后一笔金额数字下的空行处至合计数上的空行处划线注销。 17、记账凭证数字的书写有哪些要求, 根据财政部《会计基础工作规范》第五十一条规定的精神，填制记账凭证时，数字的书写必须符合下列要求: (1)阿拉伯数字在书写时，不得连笔写，必须一个一个地写。阿拉伯数字金额前必须书写货币币种符号或者货币名称的简写和币种符号(例如，,、,、,)。币种符号与阿拉伯数字之间不得留有空白(例如，人民币 18890元，应写为:,18890，不得写为,18890)。如果在金额数字前书写了币种符号，数字后面不再写货币单位。 (2)所有以元为单位的阿拉伯数字，除表示单价等情况外，一律填写到角分;无角分的，角位和分位可以填写“00”，或者填写符号“,”;有角无分的，分位应当填写“0”，不得用符号“,”代替。 (3)汉字大写的金额，一律用正楷或者行书体书写，写为“零、壹、贰、叁、肆、伍、陆、柒、捌、玖、拾、佰、仟、万、亿”，不得写为“0、一、二、三、四、五、六、七、八、九、十”。大写金额数字到元为止的(或者到角为止的)，在“元”或者“角”字之后填写“整”字或者“正”字(例如，10879.5元，写为:壹万零捌佰柒拾玖元伍角整);如果有分的，“分”字后面不写“整”字或者“正”字(例如，10879.52元，写为:壹万零捌佰柒拾玖元伍角贰分)。 (4)大写金额的数字前未印有货币名称的，要加填货币名称，币种名称与金额数字之间不得留有空白。 (5)阿拉伯数字书写的金额，中间只有一个“0”的(例如，10879元)，用汉字大写时，只写一个“零”字(写为:壹万零捌佰柒拾玖元);如果阿拉伯数字金额中间连续有几个“0’的(例如，10078元)，用汉字大写时，也可以只写一个“零”字(写为:壹万零柒拾玖元);如果阿拉伯数字金额元位是“0”的(例如，18870元)，用汉字大emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 写时，可以不写“零”字(写为:壹万捌仟捌佰柒拾元);如果阿拉伯数字中间连续有几个“0”，元位也是“0’’，但角位不是“0”的，(例如，10070.5元)，用汉字大写时，可以只写一个“零”字(写为:壹万零柒拾元零伍角)，也可以不写“零”字(写为:壹万零柒拾元伍角)。 18、记账凭证的差错怎样处理, 根据财政部《会计基础工作规范》第五十一条规定的精神，记账凭证发生差错，应当按如下要求处理: (1)填制时发生错误的:应当重新填制。 (2)已经登记入账的记账凭证，科目使用错误，在当年内发现:用红字填写一张与原来内容相同的记账凭证，在摘要栏注明“注销×月×日×号凭证”;同时再用蓝字重新填制一张正确的记账凭证，在摘要栏注明“订正×月×日×号凭证”。 (3)已经登记入账的记账凭证，科目使用没有错误，只是金额错误，在当年内发现:将正确数字与错误数字之间的差额，另编一张调整的记账凭证，调增金额用蓝字补充登记;调减金额用红字冲销。 (4)发现以前年度记账凭证有错误:应当用蓝字填制一张更正的记账凭证予以更正。 19、记账凭证应当审核什么, 记账凭证是登记账簿的依据，为了保证账簿登记的正确性，记账凭证填制完毕必须进行审核。审核的内容是: (1)填制凭证的日期是否正确:收款凭证和付款凭证的填制日期是否是货币资金的实际收入日期、实际付出日期;转账凭证的填制日期是否是收到原始凭证的日期或者是编制记账凭证的日期。 (2)凭证是否编号，编号是否正确。 (3)经济业务摘要是否正确地反映了经济业务的基本内容。 (4)会计科目的使用是否正确;总账科目和明细科目是否填列齐全。 (5)记账凭证所列金额计算是否准确，书写是否清楚、符合要求。 (6)所附原始凭证的张数与记账凭证上填写的所附原始凭证的张数是否相符。 (7)填制凭证人员、稽核人员、记账人员、会计机构负责人、会计主管人员的签名或盖章是否齐全。 20、会计电算化记账凭证的格式有哪些, 根据会计业务的不同，单位会采用不同类型的记账凭证，但大部分通用财务软件都采用统一的凭证格式—“借贷金额式”记账凭证格式。 记账凭证是财务系统直接处理的对象，每一张记账凭证都应能够完整地反映某项经济业务的来龙去脉，因此，记账凭证输入的主要内容通常应包括:日期、凭证类别及编号、摘要、会计科目，以及金额、所附原始凭证张数等;有关人员签字由系统自动识别并做登记。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of