Answer: The contents of the voucher should be true and reliable: that is, the original voucher should truthfully fill in the contents of the economic business, and cannot be falsified or altered; The content of the voucher should be complete: that is, the items of the original voucher should be filled in item by item, and there is no shortage; Vouchers should be filled in in time: that is, when an economic business occurs or is completed, the original vouchers should be filled in immediately to avoid the backlog of matters and delay in filling in time; The writing of vouchers should be clear: that is, the original vouchers should be filled in with correct handwriting, easy to identify and meet the technical requirements of accounting; Vouchers should be used in the order obtained: that is, the original vouchers should be numbered in sequence or classification, and then used in the order of numbering when filling in.