Common Usage Rules In Accounting Work

(1) IOU

IOU, also known as loan, borrowing or borrowing.

(two) collar

The collar is the original voucher which confirms that the receipts (or materials, the same below) have been actually received.

Usually, a collar means two meanings: first, the receipts have been received; the two is that the payments are due to the payee and no need to return them.

Therefore, accounting treatment, collar or for reimbursement.

Or used for sterilized pactions or agency receipts and payments.

There are two forms of the collar, one is written or issued separately by the payee, and the other two is printed original vouchers with fixed format.

The latter is mostly multi person, and does not necessarily use the name "collar". Wages and salaries, heating bills and so on are all the same.

When the paper is written directly, the title is "collar" and "present".

And the reason must be stated in the body of the collar.

In practice, business personnel may also be from

(three) receipt

Receipt is the original voucher issued by the payee confirming receipt of the money when it is not suitable to use IOU or collar.

Receipts are generally used for receivables such as advance accounts, investments, donations, as well as repayments for non refundable debit and original IOUs.

In the practice of accounting, the receipt and payment of money received by principal or returned on behalf of him, entrusted deposit, and non cash bills or physical objects are also used for receipt.

Receipts and debit comparisons do not necessarily need to be returned, for example, receipt of repayment receipts; receipts and the comparison of the collar, do not necessarily do not return, forming a receipt for lending relationship, such as receipt of receipts receivable.

Accordingly, the nature of the receipt is between the IOU and the collar, and the nature of the receipt is of great uncertainty.

When writing a receipt, except for the "receipt" or "this receipt" of the heading.

The nature or cause of the payment should be stated in the main part of the receipt. Otherwise, if there is a dispute, the third party will make it difficult to make a decision.

(four) receipt of receipts

The receipt is a primitive form with a fixed format to confirm receipt, receivable or loan.

Among the many kinds of evidence, the collection receipts are the most widely used, including the most extensive content of business, and the most disputes caused by improper use.

Receipts are applied to business matters such as borrowing, collecting, collecting, owning and selling.

However, according to the characteristics of the receivables receivables, the receipts can be divided into two categories: intercourse receipts and invoices receipts.

At present, our country stipulates that Invoicing receipts are only used for collection of fees and non - profit administrative agencies.

When issuing or accepting receipts, accountants must pay attention to the following matters:

(1) the boundary between receipts and invoices should be strictly defined.

The nature of the receipts is not to be recorded in the cost of the invoices, except for the receipt and payment of the invoices.

All receipts must be printed on the chapter of supervision of the competent financial organs, otherwise they shall not be used or accepted as invoices receipts.

The tax authorities will not deduct or even impose a tax penalty before tax.

(2) the reasons for receipt should be specified.

Receipts for receipts in strict sense should be receipts. However, in view of the fact that receipts have been used instead of IOU, collar or even ious instead of IOUS in society, users can only distinguish them from the reasons of receivables.

When filling in the reasons for collecting money, it is necessary to make sure that the terms are accurate and appropriate, so that users can identify specific items belonging to borrowing, receiving, collecting and owning at a glance. As a holder, besides examining the elements of receipts, we should focus on whether the reasons for collecting receipts are properly written and whether there will be disputes in future.

If the cause is not properly written, it should refuse to accept it.

It is requested that the party be reopened.

(five) ious

The article refers to the written evidence that the debtor has issued the creditor to confirm the amount that should be paid but not yet repaid.

Therefore, in the large category, the article is special, it only reflects the existing creditor's rights and debt relations, and does not lead to the immediate payment of funds.

There is a similarity between the IOUS and the IOUs, that is, both can confirm the establishment of the loan relationship, such as a debit note or a piece of IOUS can request the debtor to repay.

However, compared with IOUs, IOU has the characteristics of "accumulation" and "exclusiveness" which are not possessed by IOU.

Accounting is used as a metaphor. The amount of debits is equivalent to the amount recorded in the accounting records. If there are several debits issued by the debtor, if the debtor does not have the receipts or receipts issued by the creditor, the total amount of the amount of the debits should be treated as the amount of debts.

If a creditor holds a few ious articles issued by the debtor, if the creditor fails to issue a receipt or receipt to the debtor after the date of the last piece of the IOUs, it should deal with the sum of the last sum issued as the sum of debts. Other receipts or receipts or receipts before the last piece of the ious will no longer serve as the basis for confirming the relationship between the creditor and the debtor.

Of course, if the above ious or IOU is specifically marked with other contents or on the IOUs, it is necessary to confirm the amount of debt by combining the contents of the notes or the list.

(six) delivery order

Unlike the above, the relationship between the delivery order and the accounting personnel, especially the cashier, is not as good as the above, but the delivery list is not only less than the above one.

In the dispute over the payment of goods, many suppliers did not sign the delivery list, or the delivery unit did not sign the receipt, nor did the receiving unit seal the official seal (warehouse chapter, business seal).

So that the unit is in a very disadvantageous position in the dispute, or even lose the entire lawsuit.

Therefore, in the process of selling, a company must issue a delivery order and ask the recipient to sign or seal if it does not belong to cash pactions, such as first supply, after collection, or first collection (pre delivery), and subsequent delivery.

If the bribe seller comes to pick up the goods, he will change the "delivery order" to "the receipt"; if it is the agent consignment (delivery system), the consignment order signed and sealed by the trustee will replace the delivery order.

In addition, there are also some words or signatures which are not independent of the rules, but the combination of the relevant contents plays a role in making the evidence. For example, some signatures on the invoices or other related original vouchers belong to the broad scope of the rules.