學(xué)習(xí)ACCA FA的同學(xué)都知道有這么一個知識點，The role of source documents（原始憑證），也是考試中的易錯點，下面，我們將著重講述一下，請看下文！
（1）做賬流程
DATA Sources->Books of Prime Entry->Ledger Accounts->Trial Balance->Financial Statements（原始數(shù)據(jù) → 日記賬 → 總賬 → 試算平衡表 → 報表）
（2）Books
（a）sales day book → 記錄 credit sales 的日記賬
（b）Purchase day book → 記錄 credit purchase 的日記賬
（c）Sales return day book → 記錄 credit sales return 的日記賬 （站在賣方角度，客戶退貨 “回來”）
（d）Purchase return day book → 記錄 credit purchase return 的日記賬 （站在買方角度，“退 回”給供應(yīng)商）
（e）Cash book （銀行存款日記賬） → The cash book, used to keep a record of money received and money paid out by the business.
It deals with money paid into and out of the business bank account. One side (the left) —— receipts of cash
The other side (the right) ——payments Bank statements (銀行對賬單) should be used to check that the amount shown as a balance in the cash book agrees with the amount on the bank statement.
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