tõend, mille sisu ja vorm peavad vajaduse korral võimaldama kompetentsele ja sõltumatule osapoolele tõendada majandustehingu toimumise asjaolusid ja tõepärasust
a certificate which content and format shall, if necessary, allow a competent and independent party demonstrating the circumstances and veracity of the occurrence of a business transaction
A source document usually supports the evidence of the transaction. A source document is any written or printed evidence of a business transaction that describes the essential facts of that transaction. Each source document initiates the process of recording a transaction.
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