There are several kinds of proof of charge to an account, some of which write one's subjects, such as cash and bank deposits. This kind only needs to write the subject of the other party. As for the transfer voucher, you need to write down all the borrowers and lenders. Generally speaking, the cash receipt and payment voucher number is X/ 1, the cash expenditure voucher number is X/2, the bank deposit voucher number is X/3, the bank deposit voucher number is X/4, and the transfer voucher number is X/5. That is to say, if you have three bank deposit certificates this month, the accounting voucher numbers are 1/3, 2/3, 3 respectively. Relevant personnel (including voucher filling personnel, auditing personnel, bookkeeping personnel, accounting supervisor, payee (payer) and cashier personnel) must sign or seal at the corresponding positions.