学习ACCA，除了要了解大纲以外，我们还要知道ACCA知识点，关于ACCA知识点比较多，今天，ACCA小编就先和大家探讨一下ACCA知识点之The role of source documents（原始凭证），一起去看看 吧！
Business transactions are recorded on source documents. Examples include sales and purchase orders（订单）, invoices（发票）and credit notes.（退款单）戳：“各科必背定义+历年真题中文解析+20年BPP习题册（PDF版）”
（1）Quotation.（卖方给买方的报价单）
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.（买方给卖方的采购订单）
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（连续编号）
（3）Sales order （卖方给买方的订单）
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.（通常客户会寄送一个采购订单 然后才会有销售订单）
（4）Goods received note.（GRN,收货单）
A document of the company that lists the goods that a business has received from a supplier.
（5）Goods despatched note.（GDN,发货单）
A document of the company that lists the goods that the company has sent out to a customer.
（6）Statement（对账单）
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（退货退款单，卖方给买方的）
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（退货退款单，买方给卖方的，退货申请）
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. （先有退货申请）
关于ACCA F3知识点之The role of source documents（原始凭证）就说到这里，想了解ACCA考试更多资讯，请关注融跃教育官网！
