credit+memo

http://roboinc.blog.163.com/blog/static/2359560932014417105847987/

借项通知单 Debit Memo 与贷项通知单 Credit Memo
2014-05-17 23:01:05| 分类：  [|Financial] | 标签：  [|financial] [|payables] [|receivable]  | 举报 | 字号  下载LOFTER客户端

AP中的Credit /Debit Memo和AR中的Credit /Debit Memo是不一样的. AP中的Credit Memo是供应商开出来的红字发票，Debit Memo是我们自己对应付的调减单据. AR中的Credit Memo是开给客户的红字发票，Debit Memo是开给客户的兰字发票. （区别于正常的销售发票,例如调整价差等） ---
 * Receivables **

贷项通知单，减应收，冲原始发票 <span style="background-color: rgba(255,255,255,0); text-align: -webkit-auto;">实际使用情况：客户退货，自己公司就需要开Credit Memo减小应收 <span style="background-color: rgba(255,255,255,0);">Debit: REVENUE AND VAT（SALES） <span style="background-color: rgba(255,255,255,0);"> Credit: Receivables
 * <span style="background-color: rgba(255,255,255,0);">Credit Memo **

<span style="background-color: rgba(255,255,255,0);">借项通知单，独立的发票，加应收 <span style="background-color: rgba(255,255,255,0);">Debit: Receivables <span style="background-color: rgba(255,255,255,0);"> Credit: REVENU AND VAT（SALES）
 * <span style="background-color: rgba(255,255,255,0);">Debit Memo **

<span style="background-color: rgba(255,255,255,0);">- <span style="background-color: rgba(255,255,255,0);">贷项通知单，指供应商开给我们的表示应付减少的通知，**负数**，冲原始发票，可用0支付结清 <span style="background-color: rgba(255,255,255,0);">DR：STOCK AND VAT(PURCHASE) <span style="background-color: rgba(255,255,255,0);"> CR：AP（供应商1）
 * <span style="background-color: rgba(255,255,255,0);">Payables **
 * <span style="background-color: rgba(255,255,255,0);">Credit Memo (从供应商角度来说是减少应收) **

<span style="background-color: rgba(255,255,255,0);">Enter a credit or debit memo to record a credit for goods or services purchased.

<span style="background-color: rgba(255,255,255,0);">Credit/debit memos are netted with basic invoices at payment time.

<span style="background-color: rgba(255,255,255,0);">**Debit Memo**.

<span style="background-color: rgba(255,255,255,0);">**Negative** amount invoice created **by you** and sent to a supplier to notify the supplier of a credit you are recording. Usually sent with a note explaining the debit memo. <span style="background-color: rgba(255,255,255,0);">质量问题要求折扣 <span style="background-color: rgba(255,255,255,0);">Debit: (-)Inventory <span style="background-color: rgba(255,255,255,0);"> Credit: (-)AP

<span style="background-color: rgba(255,255,255,0);">**Credit Memo.**

<span style="background-color: rgba(255,255,255,0);">Negative amount invoice created **by a supplier** and sent to you to notify you of a credit. <span style="background-color: rgba(255,255,255,0);">供应商提供折扣 <span style="background-color: rgba(255,255,255,0);">因为供应商是销售业务，credit memo 为 负数 <span style="background-color: rgba(255,255,255,0);">（供应商） <span style="background-color: rgba(255,255,255,0);">Debit: REVENU AND VAT（SALES） <span style="background-color: rgba(255,255,255,0);"> Credit: Receivables <span style="background-color: rgba(255,255,255,0);">（自己） <span style="background-color: rgba(255,255,255,0);">Debit: (-)Inventory <span style="background-color: rgba(255,255,255,0);"> Credit: (-)AP

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