英文会计凭证

ACCA特许公认会计师公会(TheAssociationofCharteredCertifiedAccountants，简称ACCA)

会计分录 Journal entry会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger

original document，original evidence，original voucher，original receipt

original vouchers Article17. Accounting organizations and accounting personnel shall refuse to accept false or illegal original vouchers and return the inaccurate and incomplete original vouchers for correction.第十七条会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。