01-10-2019 6:51 AM - edited 02-03-2024 11:55 PM
假设销售订单为1万元,客户先打款1万元的定金,这时候系统是否生成一个凭证(借:银行存款;贷:预收账款)
然后财务这边开票(借:预收账款;贷:主营业务收入,贷:应交税费-销项税)
定金与销售订单金额饱和的状态下,以上流程是否为一个完整流程,无需再跑J59?
Thanks,
Carl Zhang
你好,
1. 财务开票,按照会计规范,是需要先计入应收账款科目。
2. 从流程规范性和灵活性方面,采用开票一律先计入应收账款科目,清账时清应收账款科目和预收科目。这样能够普遍适用定金和销售订单金额饱和/不饱和的情况。
谢谢!
You must be a registered user to add a comment. If you've already registered, sign in. Otherwise, register and sign in.
User | Count |
---|---|
107 | |
12 | |
11 | |
6 | |
5 | |
4 | |
4 | |
3 | |
3 | |
3 |
You must be a registered user to add a comment. If you've already registered, sign in. Otherwise, register and sign in.