According to the original vouchers of cash and bank deposit payment business, accounting vouchers are specially used to fill in the accounting entries of payment business.

The payment voucher is generally used by internal employees of the company and is used as proof of payment for temporary payments to employees.

The payment voucher is not only the basis for registering cash journals, bank deposit journals and related detailed ledger general ledgers, but also the basis for cashiers to pay. The payment voucher needs to be signed by the financial supervisor, accounting, cashier, reviewer, and document-making personnel. Payment voucher, if there is no special explanation, the payment voucher may be the payment certificate used by the cashier, similar to the original document, or it may be the summary payment voucher prepared by the accountant. If it is the original payment certificate for cashiers, it is generally used for cash payments to external units and individuals.