从事会计工作离不了会计凭证 ,它是进行会计核算的重要资料。会计凭证包括原始凭证和记账凭证。原始凭证是在经济业务事项发生或者完成时填写的 ,用来证明经济业务事项已经发生或完成 ,以明确经济责任并用作记账原始依据的书面凭证。记账凭证是会计人员根据审核无误的原始凭证 Engaged in accounting work can not be separated from accounting documents, it is an important accounting information. Accounting documents include original documents and accounting documents. The original vouchers are written in the event of economic business or completed, used to prove that economic business events have occurred or completed, in order to clarify the economic responsibility and used as the original basis for accounting documents written vouchers. Accounting vouchers are accounting documents based on the audit of the original voucher