请问预收款如何核销

显示全部楼层 · 2005-8-17 01:01:45

实现会计：
dr:预收
cr:应收

千问 · 2005-8-17 01:01:45

when you receive the prepayment from your customer, you can enter it as a receipt in AR module, but remember do not apply it, then you will get the accounting : Dr bankCr: 139900 (other receivable)
when the goods shipped to your customer, it will create one invocie. then you can select the receipt, press apply botton to apply the receipt with the according invocie created after goods shipped, after that you will get the accounting: Dr 139900 Cr AR
please note that you can do the work accross period.

千问 · 2005-8-17 01:01:45

Very Good !

千问 · 2005-8-17 01:01:45

你说的是正常收款：
我的invoice是 dr：应收 cr: 销售收入

千问 · 2005-8-17 01:01:45

在收款里做预收款，不要核销收款。借：现金　贷：预收帐款
核销时产生的分录为：借：预收帐款　贷：应收帐款

千问 · 2005-8-17 01:01:45

还满意吧？

千问 · 2005-8-17 01:01:45

Yes, this is normal process about the receipt in AR module.
when you shipped goods, the invoice will create automatically, you will get the accounting as you mentioned: Dr AR Cr: sales revenue.
and then you also can find the invoice in the receipt apply interface. so you can apply the receipt with invoice which one you provious entered as receipt in AR module (of course as my mentioned when you entered the receipt, did not apply it). then you will get the accounting you want.
more reminder whenyou receive the money and enter it into receipt in AR module, if you do not apply it, you will get the accounting: Dr bank Cr: 139900(预收)
But sometime we will press apply botton, then put the open value of the receipt on "on-account", then we will get the accounting: Dr bank Cr 139900 and Dr 139900 Cr 130000(AR A/C)--this account is related the receipt setup.