Need. 1. Drawer: the agent of the unit or individual who issues the invoice, who is responsible for filling in the contents and amount of the invoice and signing or sealing it.

2. Approver: the person in charge of finance of the unit or individual issuing the invoice or other personnel with the right to audit the invoice, who is responsible for auditing the contents and amount of the invoice and signing or sealing the invoice.

3. Payee: the agent of the unit or individual who receives the invoice, who is responsible for receiving the invoice, confirming that the contents and amount of the invoice are correct, and signing or stamping the invoice.