A disbursement voucher contains

A
the net payment amount after deducting applicable discounts and allowances.

B
the general ledger accounts to be debited.

C
a list of outstanding invoices.

D
All of the above are correct.

The correct answer is letter "D": All of the above are correct.

Explanation:

A disbursement voucher is a sort of check given after goods are sold or services are rendered to individuals or other entities. Disbursement vouchers could be issued as payments -partial or total, reimbursements, or advances. Disbursement vouchers must come along with the invoice of the vendor indicating the items being exchanged and their costs.

Thus, disbursement vouchers can include payments and discounts -if any, the general ledgers accounts to be debited, and a list of outstanding invoices.