Original vouchers shall not be lent out. If other units need to use the original vouchers for special reasons, they can be copied with the approval of the person in charge of the accounting institution and the accounting supervisor of the unit. Copies of the original vouchers provided by other units shall be registered in the special register, and shall be signed or sealed by the provider and the receiver.

The economic business approved by the higher authorities shall take the approval document as the attachment of the original voucher. If the approval document needs to be filed separately, the name, date and file name of the approving authority shall be indicated on the certificate.

Extended data

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, and signature of filling unit, filling person, handler or inspector. There are many kinds of original vouchers, such as invoices, receipts, bills of lading, bank settlement vouchers and various reimbursement documents.

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

Baidu Encyclopedia-Original Certificate