it is illegal to not sign all accounting vouchers. Accounting books record every income and expenditure on the account books through accounting vouchers, which are classified and copied on the accounting vouchers through original vouchers, such as shopping invoices. If the account books are recorded incorrectly, the accountants are required to stamp them to show their responsibility. Accounting Basic Work Standard Caihuizi [1996] No.19 Article 48 The basic requirements of an original voucher are: (1) The contents of the original voucher must have: the name of the voucher; Date of filling in the voucher; The name of the entity or person who fills in the voucher; Signature or seal of the person in charge; Name of the unit that accepts the certificate; Economic business content; Quantity, unit and amount.