Chapter 5 Accounting Process

1. Source documents原始凭单

1)Quotation报价单

2)Purchase order采购单（采购部，仓库，财务部3份）自制

3)Sales order销售单

4)Goods dispatched note送货单（签字）

5)Goods received note收货单（采购部，财务部2份）自制

6)Invoice 销售业务确认单

Ÿ Supplier issue--Customer receive demand for payment.

7)Debit note 借记凭证

Ÿ Sent by a customer to a supplier

Ÿ Purchase return（return outwards）对customer来说是purchase return

8)Credit note 贷记凭证

Ÿ Sent by a supplier to a customer

Ÿ Sales return（return inwards）对supplier来说是sales return

9)Receipt收款确认单-确认款项已经结清

10)Statement对账单

Ÿ Sent out by a supplier

11)Remittance advice付款说明单

Ÿ To a supplier with detail