Accounting Document(会计凭证) :   The accounting document, also called accounting voucher, is the  document to prove the transaction or event, or to be used for the supporting of recording.

Source Document(原始凭证) :   A source document is an original record containing the details to substantiate a transaction entered in an accounting system.

 External Source Document(外来原始凭证) :   An external source document is original witness from outside of the business, containing the details to substantiate a transaction or event entered in an accounting system.

Internal Source Document(自制原始凭证) :   An internal source document is original witness from inside of the business,  containing the details to substantiate an event entered in an accounting system.

Single-record Voucher(一次凭证) :  A single-record voucher is a document which only could be used once.

Cumulative Voucher(累计凭证) :   A cumulative voucher is a document in which the relevant documents  are cumulated.

Summary Voucher(汇总凭证）) :   A summary voucher is a document in which a series s of documents are summarized.