исходный документ(The document where a linked or embedded object was originally created); документ-источник(An original record that evidences the occurrence of one or more economic, resource flow, and accounting events. A source document is entered into a system that records, classifies, tracks, and reports on the economic resources exchanged or committed at the time of the event)
оправдательный документ; первичный документ(в бухгалтерском учете // In the context of accounting, a "source document" is any form of paper record that is produced as a direct consequence of a financial transaction, and as a result, is evidence that the transaction has taken place. Accounting source documents come in many different forms, e.g. Receipts for Goods Purchased with Cash, Receipts for Cash Received, Sales Invoices, Purchase Invoices, Suppliers Statements, Bank Statements, Cash Register Tapes, Bank Deposit Slips/Forms, Cheque stubs, Credit Card Receipts, Payroll Records 4uzhoj); товарораспорядительный документ
