Article17. Accounting organizations and accounting personnel shall refuse to accept false or illegal original vouchers and return the inaccurate and incomplete original vouchers for correction.

• 第十七条会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。