Colleges and universities set up 3-5 or more people to prepare accounting vouchers according to the size of business volume, and all personnel strive to use uniform format and uniform wording. It makes the summary of accounting books reflect the overall consistency, and more importantly, it can give full play to the role of "fuzzy query" in computer query system.

Daily revenue and expenditure business adopts "subject-predicate-object" sentence pattern, that is, it has three basic elements of economic behavior: subject, object and content. For the same accounting voucher reflecting different economic contents, each economic content accurately corresponds to a summary, and the same summary cannot be used in general.