第五章会计凭证教材对会计凭证分三节进行了说明。在复习本章时,应在全面了解教材内容的基础上,重点掌握以下五个方面的要点。一、会计凭证会计凭证,简称凭证,是记录经济业务、明确经济责任的书面证明,是登记帐簿的依据。二、填制和审核会计凭证的作 Chapter V Accounting Vouchers Teaching materials explain the accounting vouchers in three sections. In the review of this chapter, should be based on a comprehensive understanding of the contents of the textbook, focusing on the following five points. First, the accounting vouchers Accounting vouchers, referred to as vouchers, is a record of economic operations, a clear financial responsibility written proof is the basis for registering books. Second, fill in and review accounting documents for