Accounting vouchers and accounting terms are accounting vouchers filled in by the accounting department according to the original vouchers, which record the brief contents of economic business and determine accounting entries as the basis for bookkeeping.
Bookkeeping voucher, also known as journal voucher, is a record that determines the account name, bookkeeping direction and amount according to the requirements of registering account books, and is the basis for registering subsidiary ledger and general ledger.