一、会计凭证与作用会计凭证是记录经济业务、明确经济责任、按一定格式编制的据以登记会计账簿的书面证明。会计凭证按其编制程序和用途的不同,分为原始凭证和记账凭证。前者是在经济业务最初发生之时即行填制的原始书面证明,如销货发票、款项收据等。后者是以原始凭 First, the accounting vouchers and the role Accounting vouchers is a record of economic operations, a clear economic responsibility, according to a certain format, according to a written proof of accounting books. Accounting vouchers according to their preparation procedures and uses different, divided into original vouchers and accounting vouchers. The former is the original written proof that the economic business should be filled out at the very beginning of the business, such as sales invoices, payment receipts and so on. The latter is based on the original