工商企业开出的发票和收据是重要的原始凭证。按照《会计法》第十条规定:“会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整,并符合会计制度的规定。”财政部制订的《会计人员工作规则》第四章第一款第一节明确规定:“原始凭证的内容,必须具备:凭证的名称;填制凭证日期;填制凭证单位名称或填制人姓名;经办人的签名或盖章;接受凭证单位名称;经济业务内容;数量、单价和金额。”第二节又规定:“从外单位取得的原始凭 Invoices and receipts from business enterprises are important original documents. According to the “Accounting Law” Article X: “Accounting vouchers, accounting books, financial statements and other accounting information must be true, accurate, complete, and in accordance with the provisions of the accounting system.” The Ministry of Finance to develop the “accounting staff working rules” The first section of the first paragraph of Chapter Four clearly states: “The content of the original voucher must include: the name of the voucher; the date of voucher filling in; the name of the voucher or the name of the applicant; the signature or seal of the manager; Voucher unit name; economic business content; quantity, unit price and amount. ”Section II also states:" The original voucher