學(xué)習(xí)ACCA，除了要了解大綱以外，我們還要知道ACCA知識(shí)點(diǎn)，關(guān)于ACCA知識(shí)點(diǎn)比較多，今天，ACCA小編就先和大家探討一下ACCA知識(shí)點(diǎn)之The role of source documents（原始憑證），一起去看看 吧！

Business transactions are recorded on source documents. Examples include sales and purchase orders（訂單）, invoices（發(fā)票）and credit notes.（退款單）戳：“各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊(cè)（PDF版）”

（1）Quotation.（賣(mài)方給買(mǎi)方的報(bào)價(jià)單）

A document sent to a customer by a company stating the fixed price that would be charged to produce or deliver goods or services.

（2）Purchase order.（買(mǎi)方給賣(mài)方的采購(gòu)訂單）

A document of the company that details goods or services which the company wishes to purchase from another company. Purchase orders are often sequentially numbered（連續(xù)編號(hào)）

（3）Sales order （賣(mài)方給買(mǎi)方的訂單）

A document of the company that details an order placed by a customer for goods or services. The customer may have sent a purchase order to the company from which the company will then generate a sales order.（通常客戶(hù)會(huì)寄送一個(gè)采購(gòu)訂單 然后才會(huì)有銷(xiāo)售訂單）

（4）Goods received note.（GRN,收貨單）

A document of the company that lists the goods that a business has received from a supplier.

（5）Goods despatched note.（GDN,發(fā)貨單）

A document of the company that lists the goods that the company has sent out to a customer.

（6）Statement（對(duì)賬單）

A document sent out by a supplier to a customer listing the transactions on the customer's account, including all invoices and credit notes issued and all payments received from the customer.

（7）Credit note（退貨退款單，賣(mài)方給買(mǎi)方的）

A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer. It is a ‘negative’ invoice.

（8）Debit note（退貨退款單，買(mǎi)方給賣(mài)方的，退貨申請(qǐng)）

A document sent by a customer to a supplier in respect of goods returned or an overpayment made. It is a formal request for the supplier to issue a credit note. （先有退貨申請(qǐng)）

關(guān)于ACCA F3知識(shí)點(diǎn)之The role of source documents（原始憑證）就說(shuō)到這里，想了解ACCA考試更多資訊，請(qǐng)關(guān)注融躍教育官網(wǎng)！