Accounting vouchers, also known as "accounting vouchers", are accounting vouchers filled by accountants according to the original vouchers that have been audited and confirmed, classified according to the content of economic business, and based on this, accounting entries are determined, which is the direct basis for registering account books. The role of accounting vouchers is mainly to determine accounting entries, register account books, reflect the occurrence or completion of economic business, supervise the economic activities of enterprises, and clarify the responsibilities of relevant personnel.