Original vouchers, also known as vouchers, are written vouchers obtained or filled in when economic business occurs or completes, which are used to record or prove the occurrence or completion of economic business. For example: receipt document, issue document, sales document, working hours record, payroll, fixed assets depreciation calculation table, invoice, etc. Original bookkeeping is an important basis for bookkeeping and needs to be attached to the bookkeeping voucher.

Accounting vouchers, also known as accounting vouchers or journal vouchers, are accounting vouchers filled in by accountants according to the contents of economic and business matters according to the original vouchers that have been verified and correct, and accounting entries are determined on this basis. Bookkeeping vouchers need to register the loan amount and account name according to the nature of business, which is the direct basis for registering account books.