会计原始凭证是证明会计核算的经济业务已经发生,用以明确经济责任,作为记帐凭证附件的原始记录。《会计基础工作规范》对会计原始凭证要求有两个方面:一方面是在办理会计手续、进行会计核算时必须取得或填制原始凭证,(原始凭证应具备的内容包括凭证的名称、填制日期、填制凭证单位名称或填制人姓名、经办人签名或盖章、接受凭证单位名称、经济业务内容、数量、单位、金额);另一方面要求 The original accounting voucher is the original record showing that the financial business of accounting has taken place to clarify the economic responsibility as an annex to the voucher. The Basic Accounting Standards for Accounting require two aspects of the original accounting certificate: on the one hand, the original documents must be obtained or filled in for accounting procedures and accounting purposes (the original documents should include the name of the certificate, Date, fill in the name of the voucher or the name of the applicant, the signature or seal of the manager, the name of the voucher accepted, the content, amount, unit and amount of the economic business); on the other hand,