会计备忘单¶
The Balance Sheet is a snapshot of the company’s finances at a specific date (as opposed to the Profit and Loss, which is an analysis over a period).
Assets represent the company’s wealth and the goods it owns. Fixed assets include buildings and offices, while current assets include bank accounts and cash. The money owed by a client is an asset. An employee is not an asset.
Liabilities are obligations from past events that the company will have to pay in the future (utility bills, debts, unpaid suppliers). Liabilities could also be defined as a source of financing which is provided to the company, also called leverage.
Equity is the amount of the funds contributed by the owners of the company (founders or shareholders) plus previously retained earnings (or losses). Each year, net profits (or losses) may be reported as retained earnings or distributed to the shareholders (as a dividend).
拥有的那些(资产)通过债务偿还(负债)或股权(利润,资本)融资得来.
- **资产**与**支出**之间存在差异:
**损益表**(P&L)报告显示公司在特定时期内的业绩,通常是一个季度或一个财政年度。
资产 = 负债 + 权益
会计科目表¶
The chart of accounts lists all the company’s accounts: both Balance sheet accounts and P&L accounts. Every transaction is recorded by debiting and crediting multiple accounts in a journal entry. In a way, a chart of accounts is like a company’s DNA!
Every account listed in the chart of accounts belongs to a specific category. In Odoo, each account has a unique code and belongs to one of these categories:
- Equity and subordinated debts
Equity is the amount of money invested by a company’s shareholders to finance the company’s activities.
Subordinated debts are the amount of money lent by a third party to a company to finance its activities. In the event of the dissolution of a company, these third parties are reimbursed before the shareholders.
**固定资产**是公司购买并用于生产商品和提供服务的有形(即实物)物品或财产。固定资产是长期资产。这意味着这些资产的使用寿命超过一年。它们还包括不动产、厂房和设备(也称为 “PP&E”),并以该分类记录在资产负债表中。
- 费用和收入
**费用**是公司为创造收入而承担的运营成本。其定义很简单,即为获得某种东西而需要花费的成本。常见的费用包括供应商付款、员工工资、工厂租赁和设备折旧。
“收入”,一般是指在一定时期内为换取服务或产品而收到的货币、财产和其他价值转移的数额。
例子¶
*: 不能同时选择 “客户退款” 和 “客户付款” 方框,因为它们相互矛盾。
余额 = 借方 - 贷方
日记账分录¶
公司的每份财务文件(如发票、银行对账单、工资单、增资合同等)都作为日记账分录记录,影响多个账户。
会计分录要保持平衡,所有借方的总和必须等于所有贷方的总和。
各种交易的会计分录示例。(参见 entries.js)
对账¶
:doc:`对账 <…/…/accounting/banking/reconiliation>`是将特定账户的日记账项目联系起来,并匹配贷方和借方的过程。
其主要目的是将付款与相关发票联系起来,将其标记为已付款。具体做法是对应收账款账户和/或应付账款账户进行对账。
对账在这些场景下是被系统自动执行 :
付款直接在开票上登记
付款和开票之间的连接在银行匹配过程中被侦测到
客户对账单示例
应收账款 |
借方 |
贷方 |
---|---|---|
开票1 |
100 |
|
部分付款 1/2 |
70 |
|
开票2 |
65 |
|
部分付款 2/2 |
30 |
|
付款2 |
65 |
|
开票3 |
50 |
|
待支付合计 |
50 |
银行对账¶
银行对账是匹配银行对账单明细行(银行提供的)和内部交易(供应商付款或者客户付款)。每个银行对账单行可以 :
** 与先前记录的付款相匹配**:收到客户支票时登记付款,然后在核对银行对账单时进行匹配。
记录为新付款:在处理银行对账单时,创建付款分录并与相关发票核对。
记录为另一笔交易:银行转账、直接收费等。
Odoo 应能自动调节大部分交易;只有少数交易需要人工审核。银行对账过程结束后,Odoo 中银行账户的余额应与银行对账单的余额相符。
支票处理¶
管理支票和内部电汇有两种方法:
2笔日记帐分录和1笔调节记录
1笔日记帐分录和1笔银行对账调节记录
第一个日记帐分录是由注册在开票付款创建的。注册银行对账单时, 第二个是创建.
科目 |
借方 |
贷方 |
对账 |
---|---|---|---|
应收账款 |
100 |
开票ABC |
|
未缴存的资金 |
100 |
支票0123 |
科目 |
借方 |
贷方 |
对账 |
---|---|---|---|
未缴存的资金 |
100 |
支票0123 |
|
银行 |
100 |
日记帐分录是由注册在开票付款创建的。当核对银行对账单, 该声明是连接到现有的日记帐分录.
科目 |
借方 |
贷方 |
对账 |
银行对账单 |
---|---|---|---|---|
应收账款 |
100 |
开票ABC |
||
银行 |
100 |
对账单XYZ |