Legal analysis: the invoices for expense reimbursement are divided into many types according to the actual business, for example, travel expenses include train tickets, plane tickets, coach tickets, booking fee invoices, accommodation invoices, catering invoices, taxi tickets, subway tickets, car rental fees, etc. For example, business hospitality expenses include catering invoices, accommodation invoices, taxi tickets, gift invoices, food expenses, etc., and in addition there are also invoices for office expenses, including purchases of office equipment, office supplies, rental fees, and so on. including purchased office equipment, office supplies, rental fees, etc. Invoice refers to all units and individuals in the purchase and sale of goods, provide or accept services and engage in other business activities, issued and collected business vouchers, is the original basis for accounting, but also audit authorities, tax authorities, law enforcement and inspection of the important basis. The receipt is the receipt and payment voucher, the invoice can only prove that the business occurred, can not prove that the money is received or paid.

Legal basis: "The Chinese People's **** and the State Accounting Law" Article 14 of the accounting vouchers, including the original vouchers and bookkeeping vouchers. Handling the economic transactions listed in Article 10 of this Law, must fill out or obtain the original vouchers and timely delivery to the accounting organization. Accounting institutions, accounting personnel must be in accordance with the provisions of the unified accounting system of the original documents for review, untrue, illegal original documents have the right not to accept, and report to the head of the unit; record inaccurate, incomplete original documents to be returned, and require corrections and additions in accordance with the provisions of the unified accounting system of the State. The contents of the original documents shall not be altered; original documents have errors, should be reopened by the issuing unit or corrected, the corrections should be stamped with the seal of the issuing unit. Original vouchers amount of error, should be issued by the unit to reopen the original vouchers shall not be corrected on the original vouchers. Accounting vouchers should be based on the audited original documents and related information.