原始凭证是会计核算的依据，是正确进行会计核算的基础。但会计工作实践中，原始凭证短缺或不全的现象时有发生，表现如下：１．计提基金不附原始凭证，造成复查困难，不易纠正差错；２．折旧、待摊费用、递延资产摊销和预提费用提取不附原始凭证；３．应缴款项不附原始凭证，? The original voucher is the basis of accounting and is the basis for proper accounting. However, in accounting practice, the phenomenon of the shortage or incompleteness of the original documents has occurred as follows: 1. The accrued fund does not contain the original voucher, which makes the review difficult and difficult to correct the mistake; 2. Depreciation, prepaid expenses, amortization of deferred assets and withdrawal of accrued expenses without original documents; Should not pay the original vouchers,?