记帐凭证中不应有“正件”、“副件”之分作为记帐凭证的原始凭证或汇总原始凭证，只有自制原始凭证或外来原始凭证之分，这是众所周知的。然而，笔者在年终财务检查中发现，不少单位在日常会计事务处理中，将证帐凭记中的附件分为＂正件＂与＂副件＂，如把工资调资通知、... It is well-known that there should be no “positive” or “vice” points in the voucher as the original voucher or the aggregated original voucher for the voucher, except for the original or original foreign voucher. However, during the year-end financial examination, I found that quite a few units in the daily accounting transaction process divide the attachments in the account with the notes into “genuine pieces” and “vice pieces”, such as notice of wage adjustment, ...