记账凭证附件是证明经济业务已经发生,明确经济责任,并用作记账原始依据的一种凭证,它是会计核算的重要资料。然而,在认真学习、宣传、贯彻、实施新修订《会计法》的今天,仍有个别单位或财会人员对记账凭证作用的认识还不够,尤 Accounting vouchers annex is to prove that economic operations have taken place, a clear economic responsibility, and used as a voucher for the original basis of a voucher, it is an important accounting information. However, in earnestly studying, propagandizing, implementing and implementing the newly revised Accounting Law, there are still not enough units or accountants to recognize the role of accounting vouchers