原文：http://www.cnblogs.com/qiangsheng/archive/2007/12/12/991731.html
Accounting documents record changes in values in a company code arising from accounting transactions. They consist of one or more line items (postings) each of which represents an individual transaction posted to an account. When posting an accounting document, the system updates the transaction figures in the accounts the document is posted to. An accounting document is a representation within the R/3 System of the document (an invoice for example) that triggered the posting.
－－－－－－－－－－－－－－－－－－－－－－分隔线上面是 SAP 标准文档中提供的说明
分隔线下面是我的翻译
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财务凭证记录了某个公司代码中由财务交易发生的值的修改。它们由一个或多个行项目（记录）组成，每行都表现为提交给账目的一个独立交易。当记录一个财务凭证时，系统更新被提交财务凭证的交易数字。一个财务凭证是触发了记录的 R/3 系统凭证（例如发票）的表现形式。