ACCA知识点之如何理解原始凭证？Sales order 是什么意思？

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）

（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）

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