It is wrong that the original voucher should be written clearly and standardly with a blue or black ballpoint pen.

Original vouchers are obtained or filled out when economic business occurs, and are used to record and prove the occurrence or completion of economic business. The basic contents of the original voucher include: voucher name, filling date, voucher number, name of the unit that filled in and accepted the voucher, business content, business quantity and amount, signature of the filling unit, filler, handler or acceptance person stamp. There are many types of original vouchers, such as invoices, receipts, picking lists, bank settlement vouchers, various reimbursement documents, etc.

Original vouchers can be divided into self-made and foreign original vouchers according to their different sources. Self-made original vouchers are vouchers filled out by the departments and personnel handling business of the unit when performing or completing economic business. Self-made vouchers can be divided into one-time vouchers, cumulative vouchers and summary vouchers according to the different methods of reflecting business.

One-time vouchers such as "cash receipt", "bank settlement voucher", "receipt note", "material picking list", "delivery invoice", etc., cumulative vouchers such as "limit picking list", etc. . Summarize original documents such as "Material Issue Summary Table", "Salary Settlement Summary Table", etc. External original vouchers are original vouchers obtained from other units when economic business occurs, such as invoices from supply units, etc.

Basic content:

1. Original certificate name.

2. Fill in the date and number of the voucher.

3. Fill in the name of the unit or person who fills in the voucher.

4. The external voucher must have the name of the unit that accepts the voucher.

5. Quantity, unit of measurement, unit price and amount involved in economic business.

6. Summary of economic business content.

7. Signature and seal of the handling business department or personnel.

Additional conditions:

1. The original voucher obtained from an external unit should use a unified invoice, and the invoice should be printed with a special tax seal; it must be stamped with the official seal of the unit that filled it out.

2． The self-made original voucher must be signed or stamped by the person in charge of the handling unit or the person designated by the person in charge of the unit.

3． The original voucher for the payment must have a receipt certificate from the payee and the payee, and cannot be replaced by just the relevant voucher for the payment.

4． The original proof of purchase of the physical item must have a certificate of acceptance.

5. When the sales goods are returned and the payment is refunded, the return invoice, return acceptance certificate and the other party's payment receipt must be used as the original documents.

6. The loan voucher filled out by employees for business loans must be attached to the accounting voucher.

7． For economic business matters approved by the relevant superior departments, the approval document shall be attached to the original voucher.