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ERP function_ Financial management_ Basic concepts of Finance
2022-04-23 21:25:00 【Plant a sweet smell】
1. Scarlet letter recoil
1. stay ERP System type , There may be no invoice for the time being because the warehouse in is very good , Estimated stock in for goods arriving first , Now that the invoice arrives, write off the previous estimation with red ink , Then make another blue character .
2. Will score
1. Accounting entries are based on the requirements of the principle of double entry bookkeeping , A record that lists the corresponding accounts of both parties and their amounts for each business transaction
3. Bookkeeping voucher
1. Accounting terminology , The financial and accounting department fills in according to the original vouchers , Record the brief content of economic business , Identify accounting entries , Accounting vouchers as the basis for bookkeeping . Bookkeeping vouchers are also called entry vouchers , Also known as bookkeeping voucher , According to the requirements of the register book 、 Determine the account name 、 A record of bookkeeping direction and amount , It is the basis for registering Sub Ledger and general ledger
2. Accounting entries are different from bookkeeping vouchers : Bookkeeping vouchers require complete elements , And there are strict audit and preparation procedures , The accounting entry only indicates the account and amount of debit and credit in the bookkeeping voucher , It is the most simplified form of bookkeeping voucher .
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