(1) The enterprise is the debit side and the bank is the credit side.

(2) You can look at the invoice. When the bank prints it, there is a "credit accounting voucher" on it. When accounting, it is debit.

Accounting vouchers:

(1) Also known as accounting vouchers, or entry vouchers, they refer to the original vouchers or original voucher summary sheets compiled and prepared by the accounting department based on the audit and confirmation. An accounting voucher that records the brief content of economic business and confirms accounting entries as a direct basis for accounting.

(2) The main function of accounting vouchers is to classify and organize the original vouchers. According to the requirements of double-entry accounting, use accounting subjects, prepare accounting entries, and register account books accordingly. They are the responsibility of accountants. Accounting vouchers are also the direct basis for registering account books.