ERP function _ Financial management _ Invoice red , The difference between blue words

What is invoice in blue ？

1. Blue ink invoice refers to the normal invoice issued at ordinary times , Due to the large quantity, it is usually referred to as invoice , Only when it is different from red ink invoice, it is called blue ink invoice .

2. Blue ink invoice and red ink invoice are the continuation of the traditional handwritten invoice , In the past, invoices were made on carbon paper , Usually use blue carbon paper , So it's called blue ink invoice ;“ Over the month ” When there is a return after , For the convenience of distinguishing , Just invoice with red carbon paper , Red ink invoice .

What is invoice scarlet letter ？

1. A red ink invoice is a negative invoice , An invoice with a negative amount . It also corresponds to the original blue ink invoice , Negative numbers are written back to sales , Or negative return input transfer out

2. Conditions for issuing red ink invoice ：

1、 Receipt of the returned invoice sheet 、 The time of the deduction sheet does not exceed the month when the Seller issues the invoice ;

2、 The seller did not copy tax and did not keep an account ;

3、 The buyer is not certified or the certification result is “ The taxpayer identification number is inconsistent with the certification ”、“ Special invoice code 、 The number does not match the authentication ”.

Related development materials

1、3 Invoice in blue in the month ：

borrow ： Accounts receivable （ The blue words ）

loan ： Main business income （ The blue words ）

Taxes payable —— VAT payable （ Output tax ）（ The blue words ）

2、4 Issue red ink invoice every month , Then write the correct blue invoice ：

borrow ： Accounts receivable （ The scarlet letter ）

loan ： Main business income （ The scarlet letter ）

3. Taxes payable —— VAT payable （ Output tax ）（ The scarlet letter ）

borrow ： Accounts receivable （ The blue words ）

loan ： Main business income （ The blue words ）

4. Taxes payable —— VAT payable （ Output tax ）（ The blue words ）

Register and record according to the above entries , You can also just press the last correct note .