Accounting Knowledge: Is Receipts Equivalent To Ious?

Receipts and what we usually say " White strip "You can not draw an equal sign, and the receipt is also a collection voucher. It has different kinds. As to whether or not to enter accounts, it depends on the type and scope of use of receipts.

Receipts can be divided into internal receipts and external receipts. The external receipts are also divided into three categories: tax department supervision, financial sector supervision and army receipt.

Internal receipts are self contained credentials within the unit. Company Internal business, such as Material Science Internal redeployment, collection of employee deposits, return of extra business travel loans, etc, at this time the internal self-made receipts are legitimate evidence, can be accounted for as cost.

Business transactions between units, receivables do not need to pay taxes after receivables, the recipient can be issued by the tax department's receipts, such as receiving the return of subordinates, because there is no obligation to receive loans, it can be issued to the subordinate units of the tax bureau's receipts.

Administrative and institutional charges for administrative or public institutions may be used by the financial department to produce receipts. If the epidemic prevention station receives the epidemic prevention fee, the environmental protection bureau receives the environmental protection fee and so on, it can use the receipts collected by the financial department as the legal cost evidence.

When a unit has dealings with its troops, it can use the receipts from the troops supervised according to the regulations without paying taxes. This receipt is also a legitimate evidence and can be accounted for.

In addition to the above receipts, the other self-made receipts used by units or individuals when receiving payments are the "white bill" which is usually referred to as accounts receipts.