It means that the actor changes the date, abstract, quantity, unit price and amount of the voucher by means of alteration, or makes the original voucher to prove the economic business by means of forging seals, impersonating signatures and altering contents.

1. Forging accounting vouchers refers to the act of preparing false accounting vouchers on the premise of false economic business or capital transactions. Mainly manifested in:

(1) Forge original vouchers of non-existent economic matters;

(2) Forging original vouchers by exaggerating, narrowing or concealing facts on the basis of existing accounting and economic matters, such as making fake original vouchers such as fake invoices, fake receipts and fake payrolls;

(3) due to lax auditing or dereliction of duty, accounting personnel fill in accounting vouchers based on forged original vouchers, such as making accounting vouchers out of thin air based on fake invoices;

2. Altering accounting vouchers refers to the act of altering the true contents of accounting vouchers by altering, splicing, hollowing out or other methods. Mainly as follows:

(1) Change the date, quantity, unit price and amount in the original voucher;

(2) Use advanced tools such as computers and photocopiers to process the original vouchers for the second time;

(3) Due to lax audit or dereliction of duty and loss of principle, accountants fill in accounting vouchers based on altered original vouchers, such as preparing accounting vouchers based on altered invoices.

The common feature of the above acts is that they are all intentional illegal acts, that is, the parties subjectively know that their actions are illegal. This kind of forgery, alteration of accounting vouchers, accounting books and preparation of false financial reports is a serious illegal act, which generally has the purpose of cheating and will cause serious consequences, so severe sanctions should be given, and criminal responsibility should be investigated if the circumstances are serious. The above is the answer to the question of how many years the original coupon was sentenced to.