FA學(xué)霸筆記-Chapter 5-1

Chapter 5 Accounting Process

1. Source documents原始憑單

1)Quotation報價單

2)Purchase order采購單（采購部，倉庫，財(cái)務(wù)部3份）自制

3)Sales order銷售單

4)Goods dispatched note送貨單（簽字）

5)Goods received note收貨單（采購部，財(cái)務(wù)部2份）自制

6)Invoice 銷售業(yè)務(wù)確認(rèn)單

? Supplier issue--Customer receive demand for payment.

7)Debit note 借記憑證

? Sent by a customer to a supplier

? Purchase return（return outwards）對customer來說是purchase return

8)Credit note 貸記憑證

? Sent by a supplier to a customer

? Sales return（return inwards）對supplier來說是sales return

9)Receipt收款確認(rèn)單-確認(rèn)款項(xiàng)已經(jīng)結(jié)清

10)Statement對賬單

? Sent out by a supplier

11)Remittance advice付款說明單

? To a supplier with detail