朋友們?cè)趯?shí)際工作中，基本都知曉發(fā)票是合法的憑據(jù)，可以入賬，但對(duì)于收據(jù)能否入賬卻分不清楚，實(shí)際上，甚至很多企業(yè)的財(cái)務(wù)人員也認(rèn)為除了發(fā)票以外的任何收據(jù)都是“白條”，是不可以作為合法憑據(jù)入賬的，但事實(shí)真的是這樣嗎？且聽濟(jì)南代理記賬公司為您講解一二吧。

Friends in the practical work, the basic all know the credentials of the invoice is legal, can enter an item in an account, but can be booked for receipt points not clear, in fact, even a lot of enterprise financial personnel think except invoice any receipt is "note", is not as legitimate credentials are tallied, but it really is that so?And hearing from jinan bookkeeping agency company for you a thing or two.
 其實(shí)，收據(jù)與我們?nèi)粘Ｋf的“白條”是不能完全畫等號(hào)的，畢竟收據(jù)也是收付款憑證，它有種類之分，至于能否作為合法憑證入賬，則要看其種類及使用范圍了。
Actually, receipt with our daily call "white" is not completely draw equal-sign, receipt, after all, is also a voucher, it has a variety of points, as for can serve as proof of legal billing is depends on the type and scope of use.
    那么，究竟有哪些收據(jù)是能夠入賬的呢？
So what are the receipt is to be able to enter an item in an account?
    1、內(nèi)部收據(jù)。是單位內(nèi)部的自制憑據(jù)，用于單位內(nèi)部發(fā)生的業(yè)務(wù)，如材料內(nèi)部調(diào)撥、收取員工押金、退還多余出差借款等等，這時(shí)的內(nèi)部自制收據(jù)是合法的憑據(jù)，是可以作為成本費(fèi)用入賬。
1, internal receipt.Is unit interior homemade credentials, for the business unit interior, internal transfers such as material, for the staff, refund the deposit extra borrowing business trip and so on, then the internal homemade receipt is legitimate credential, is can be used as a cost.
    2、單位之間發(fā)生業(yè)務(wù)往來，收款方在收款以后不需要納稅的，收款方就可以開具稅務(wù)部門監(jiān)制的收據(jù)，如收到下屬單位歸還的借款，因?yàn)槭盏浇杩畈淮嬖诩{稅義務(wù)，所以可以向下屬單位開具稅務(wù)局監(jiān)制的收據(jù)。
Between 2, unit of business, but after receiving don't need to pay taxes, but you can issue the receipt of manufactured under the supervision of tax authorities, such as receiving unit to repay loan, because receives loan there is no obligation to pay tax, so can open producer tax official receipt to subordinate units.
    3、行政、事業(yè)單位發(fā)生的行政事業(yè)性收費(fèi)，可以使用財(cái)政部門監(jiān)制的收據(jù)。如防疫站收取防疫費(fèi)，環(huán)保局收取環(huán)保費(fèi)等等，都可以使用財(cái)政部門監(jiān)制的收費(fèi)收據(jù)作為合法的費(fèi)用憑據(jù)進(jìn)行入賬。
3, administration, institution of administrative fees, you can use the receipt of the financial sector supervision.Such as charge FangYiFei epidemic prevention station, the epa environmental protection charge and so on, can use financial sector supervision fee receipt as legal fees credentials are booked.
    4、單位與部隊(duì)之間發(fā)生業(yè)務(wù)往來，按照規(guī)定不需納稅的，可以使用部隊(duì)監(jiān)制的收據(jù)，這種收據(jù)也是合法的憑據(jù)，可以入賬。
4, units and between business, does not need to pay taxes in accordance with the relevant provisions, can use forces supervise receipt, this receipt is also legitimate credentials, you can enter an item in an account.
    除了以上的幾種收據(jù)外，單位或個(gè)人在收付款時(shí)使用的其他自制收據(jù)，就是日常所說的“白條”是不能作為憑據(jù)入賬的。
In addition to the above several kinds of receipt, unit or individual to use other homemade receipt when receiving, is what daily call "white" is not as credentials are tallied.
  所以，不能單純地說收據(jù)是不能入賬的，當(dāng)然也不是所有的收據(jù)都可以入賬的，會(huì)計(jì)人員在處理這一情況時(shí)需結(jié)合收據(jù)的類型以及適用范圍進(jìn)行判斷。如果您還不能清晰辨別出哪些收據(jù)是可以入賬，不妨多多濟(jì)南泉清代理記賬公司，我們將為您揭開心中的疑惑。另外如果您需要濟(jì)南代理記賬還是服務(wù)，請(qǐng)與我公司聯(lián)系，我們將為您提供最優(yōu)質(zhì)服務(wù)。
So, can't simply say receipt can't be booked, of course, not all of the receipts can be booked, accounting personnel in handling the situation should be combined with the type of receipt in the judgement and the applicable scope.If you can't clearly identify which receipt can be booked, might as well a lot of jinan springs, bookkeeping agency company, we will be opened for you in the heart of doubt.In addition if you need to jinan, bookkeeping agency or service, please contact our company, we will provide the best quality service for you.