National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 6
Accounting vouchers can be divided into the two following categories:1. Source document: The document which proves the course of an event as the basis for the recording document.2. Recording document: The document which proves the responsibility of accounting officers handling accounting events and which serve as the basis of account keeping.
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第6條
會計憑證分下列二類：
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。