The definition of the principle of clarity includes:
1. Accounting records can fully reflect the true situation of economic activities, such as the time, place, content, responsibility, etc. of economic activities, so that people can know at a glance without doubt;
2. The elements of the accounting voucher are complete, such as the name, filling date, filling unit, receiving unit, business content, quantity, unit price, unit of measurement, amount in words and figures, and the signature and seal of the preparer of the external original voucher;
3. The central content or main content should be arranged in the important position of the voucher;
4. For bookkeeping vouchers, the account correspondence should be clear, not only the location of the general ledger account, but also the location of the subsidiary account;
5. Different couplets shall have distinct colors to distinguish different purposes. For example, the collection receipt is generally in triplicate, the first copy is given to the payer, the second copy is the bookkeeping copy, and the third copy is the stub copy. The color of each copy should be clearly different and the number of copies should be marked.
