1.someone who vouches for another or for the correctness of a statement
2.a document that serves as evidence of some expenditure
3.a negotiable certificate that can be detached and redeemed as needed
原義 n. 憑證, 代金券 The government should run a voucher system. 政府應該施行憑證制度。 收據, 憑單會計術語 會計人員根據審核無誤后的原始憑證或匯總原始憑證,按照經濟業務的內容加以歸類,用來確定會計分錄而填制的直接作為登記賬簿依據的會計憑證。