二记帐凭证
Two accounting vouchers
以上为机器翻译结果，长、整句建议使用 人工翻译 。
二记帐凭证：证明处理会计事项人员之责任，而为记帐所根据之凭证。
Recording documents: the documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping.
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