Original vouchers are vouchers obtained or filled in when economic business occurs, which 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, 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. "