一、对会计凭证等证据的认定在司法实践中,当事人提交的与利润相关的证据一般包括记载被告生产、销售凭据的会计凭证。这些与被告相关的证据因为掌握在被告手中,原告一般情况下无法取得,通常都会申请法院进行证据保全。法院依法进行保全的证据其来源的合法性不存在争议,但就证据的真实性、关联性而言,原告有时却因保全的材料未达到其预期效果而认为被告 I. Identification of Evidences such as Accounting Documents In judicial practice, the evidence related to profits submitted by the parties generally includes accounting vouchers recording the production and sales of the defendants. Since the evidence related to the defendants is in the hands of the defendant, the plaintiffs usually can not obtain the evidence, and the court will usually apply for the preservation of evidence. The legitimacy of the source of the evidence for the court's preservation in accordance with the law is not controversial, but in the light of the authenticity and relevance of the evidence, the plaintiff sometimes considers the defendant to be the defendant