Accounting vouchers, also known as accounting vouchers, are accounting vouchers that accountants fill in according to the contents of economic and business matters according to the original vouchers that have been verified without error, and determine accounting entries on this basis. It is the direct basis for registering account books.

Special accounting vouchers refer to accounting vouchers that reflect economic business by classification. This kind of accounting voucher can be divided into collection voucher, payment voucher and transfer voucher according to different economic business contents.