2) VOUCHER, JOURNAL的分別

In my points of view, they are in same function. But in point of view of academic, Journal means Day book, a summary of specific nature of transactions in a paticular period, e.g. Sales Journal (a summary of monthly sales), Returns inwards journal (a summary of monthly returns inwards) etc. Entries will then be posted to the ledgers.

Voucher, 傳票, an individual record for each transaction, a kind of accounting document (record) which for managment purpose. "Voucher" is a

term of an accounting worksheet.