Financial Processing Standards for Labor Unions Article 9
Accounting vouchers are categorized as the following:1. Original vouchers: any evidence to prove the existence of the processing steps of an account. It is the basis of making up of a journal entry slip.2. Journal entry slips: any evidence to prove the responsibility of the personnel handling a transaction. It is the basis of making an entry into the books.
中文原文 工會財務處理準則第9條
會計憑證分類如下：
一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。
二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。
一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。
二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。