ACCA知識(shí)點(diǎn)之如何理解原始憑證?Sales order 是什么意思?

學(xué)習(xí)ACCA,除了要了解大綱以外,我們還要知道ACCA知識(shí)點(diǎn),關(guān)于ACCA知識(shí)點(diǎn)比較多,今天,ACCA小編就先和大家探討一下ACCA知識(shí)點(diǎn)之The role of source documents(原始憑證),一起去看看 吧!

ACCA知識(shí)點(diǎn)

Business transactions are recorded on source documents. Examples include sales and purchase orders(訂單), invoices(發(fā)票)and credit notes.(退款單)戳:“各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊(cè)(PDF版)


(1)Quotation.(賣(mài)方給買(mǎi)方的報(bào)價(jià)單)

A document sent to a customer by a company stating the fixed price that would be charged to produce or deliver goods or services.

(2)Purchase order.(買(mǎi)方給賣(mài)方的采購(gòu)訂單)

A document of the company that details goods or services which the company wishes to purchase from another company. Purchase orders are often sequentially numbered(連續(xù)編號(hào))

(3)Sales order (賣(mài)方給買(mǎi)方的訂單)

A document of the company that details an order placed by a customer for goods or services. The customer may have sent a purchase order to the company from which the company will then generate a sales order.(通??蛻魰?huì)寄送一個(gè)采購(gòu)訂單 然后才會(huì)有銷(xiāo)售訂單)

(4)Goods received note.(GRN,收貨單)

A document of the company that lists the goods that a business has received from a supplier.

(5)Goods despatched note.(GDN,發(fā)貨單)

A document of the company that lists the goods that the company has sent out to a customer.

(6)Statement(對(duì)賬單)

A document sent out by a supplier to a customer listing the transactions on the customer's account, including all invoices and credit notes issued and all payments received from the customer.

(7)Credit note(退貨退款單,賣(mài)方給買(mǎi)方的)

A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer. It is a ‘negative’ invoice.

(8)Debit note(退貨退款單,買(mǎi)方給賣(mài)方的,退貨申請(qǐng))

A document sent by a customer to a supplier in respect of goods returned or an overpayment made. It is a formal request for the supplier to issue a credit note. (先有退貨申請(qǐng))

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