會計速查表

資產負債表是公司在特定日期的財務狀況快照（相對於損益表，後者是對某一期間的分析）。

• 資產代表公司的財富及其擁有的商品。固定資產包括建築物和辦公室，而流動資產包括銀行帳戶和現金。客戶欠款是一項資產。員工不是資產。

• 負債是公司因過去事件而產生的義務，必須在未來償還（如水電費、債務、未付供應商款項）。負債也可定義為提供給公司的資金來源，也稱為槓桿。

• 權益是公司所有者（創辦人或股東）投入的資金金額，加上先前保留的盈餘（或虧損）。每年，淨利潤（或虧損）可能作為保留盈餘報告，或分配給股東（作為股息）。

所擁有的（資產）是透過需償還的債務（負債）或權益（利潤、資本）來融資的。

資產與開支之間有所區別：

• 資產是個人、公司或國家擁有或控制的具有經濟價值的資源，預期將帶來未來效益。資產會在公司的資產負債表上報告。資產是為了增加公司價值或使其營運受益而購買或創建的。

• 開支是公司為產生收入而承擔的營運成本。

損益（P&L）報告顯示公司在特定時期（通常為一個季度或一個會計年度）的績效。

• 收入是指公司透過銷售商品和/或服務所賺取的金錢。

• 銷售成本（COGS，也稱為「銷售成本」）是指銷售商品的成本（例如，用於製造商品的材料和人工成本）。

  • 毛利等於銷售收入減去銷售成本。

  • 營運費用（OPEX）包括行政、銷售和研發人員薪資、租金和水電費、雜項成本、保險，以及超出已售產品成本或銷售成本的任何費用。

利潤及虧損(損益表)

Net Profit

Gross Profit

Revenue

產品銷售

Less Cost of Revenue

Cost of Goods Sold

Operating Income (or Loss)

Less Operating Expenses

R&D

Sales, General & Administrative

其他收入

Foreign Exchange Gains

Asset Disposal

Less Other Expenses

Interest on Debt

折舊

資產負債表

Net Assets

Total Assets

流動資產

Cash & Bank Accounts

應收款項賬戶

Deferred Tax Assets

Plus Non-current Assets

Land & Buildings

Intangible Assets

Total Liabilities

Less Current Liabilities

Accounts Payable

遞延收入

Deferred Tax Liabilities

Less Non-current Liabilities

Long-term Loans

Total Equity

權益

Common Stock

Plus Retained Earnings

資產 = 負債 + 權益

賬目總表

帳目總表列出公司的所有帳戶：資產負債表帳戶和損益表帳戶。每筆交易都透過在日記帳記項中借記和貸記多個帳戶來記錄。從某種意義上說，帳目總表就像是公司的 DNA！

帳目總表中列出的每個帳戶都屬於特定類別。在 Odoo 中，每個帳戶都有唯一的代碼，並屬於以下類別之一：

• 權益與次級債務

  • **權益**是公司股東投資用於資助公司活動的金額。

  • **次級債務**是第三方借給公司用於資助其活動的金額。在公司清算時，這些第三方會在股東之前獲得償還。

• **固定資產**是公司購買並用於生產商品和服務的有形（即實體）項目或財產。固定資產是長期資產，這意味著資產的使用壽命超過一年。它們還包括不動產、廠房和設備（也稱為「PP&E」），並在資產負債表中以該分類記錄。

• 流動資產與負債

  • **流動資產**帳戶是資產負債表中列在資產部分下的項目，用於核算所有可在一年內轉換為現金的公司擁有資產。流動資產包括現金、約當現金、應收帳款、存貨、有價證券、預付負債和其他流動資產。

  • **流動負債**是公司一年內到期的短期財務義務。流動負債的例子是以應付帳款形式欠供應商的款項。

• 銀行及現金賬戶

  • **銀行帳戶**是由銀行或其他金融機構維護的金融帳戶，其中記錄了銀行與客戶之間的金融交易。

  • **現金帳戶**或現金簿可指記錄所有現金交易的分類帳。現金帳戶包括現金收款日記帳和現金付款日記帳。

• 開支與收入

  • **開支**是公司為產生收入而承擔的營運成本。它簡單地定義為獲得某物所需花費的成本。常見開支包括供應商付款、員工薪資、工廠租賃和設備折舊。

  • 「收入」一詞通常是指在一段時間內因交換服務或產品而收到的金錢、財產和其他價值轉移的金額。

範例

*：客戶退款和客戶付款方塊不能同時選取，因為它們是矛盾的。

餘額 = 借記 - 貸記

Company Incorporation (Initial Capital $1,000)

Customer Invoice ($100 + 9% tax) & Shipping of the Goods

Goods Shipment to Customer

Customer Refund*

Customer Payment*

Vendor Goods Received (Purchase Order: $50)

Vendor Bill (Invoice: $50)

Vendor Bill (Invoice: $52 but PO $50)

Vendor Bill Paid ($52 + 9% tax)

Acquire a building (purchase contract)

Pay for building

Yearly Asset Depreciation (10% per year)

Customer Invoice (3 years service contract, $300)

Revenue Recognition (each year, including first)

Pay Taxes Due

	借方	貸方	Balance
1 Assets			0
11000 Cash			0
13100 Accounts Receivable			0
14000 Inventory			0
14600 Goods Issued Not Invoiced			0
17200 Buildings			0
17800 Accumulated Depreciation			0
19000 Deferred Tax Assets			0
2 Liabilities			0
21000 Accounts Payable			0
22300 Deferred Revenue			0
23000 Goods Received Not Purchased			0
26200 Deferred Tax Liabilities			0
3 Equity			0
31000 Common Stock			0
4 Revenue			0
41000 Goods			0
42000 Services			0
5 Expenses			0
51100 Cost of Goods Sold			0
52500 Other Operating Expenses			0
53000 Price Difference			0

日記賬記項

公司的每份財務文件（例如發票、銀行對帳單、薪資單、增資合約）都會記錄為日記帳記項，影響多個帳戶。

若要使日記帳記項保持平衡，其所有借記的總和必須等於其所有貸記的總和。

Company Incorporation

賬戶	借方	貸方
Assets: Cash	1000
Equity: Common Stock		1000

Explanation

• The company receives $1,000 in cash

• Shares worth of $1,000 belong to the founders

The initial capital can be cash, but could also be intellectual property, goodwill from a previous company, licences, know how, etc…

Sometimes, capital is not released immediately, accounts for 「capital to be released」 may be necessary.

Customer Invoice ($100 + 9% tax)

賬戶	借方	貸方
Revenue: Goods		100
Liabilities: Deferred Tax Liabilities		9
Assets: Accounts Receivable	109
Assets: Inventory		50
Expenses: Cost of Goods Sold	50

Explanation

• Revenues increase by $100

• A tax to pay at the end of the month of $9

• The customer owes $109

• The inventory is decreased by $50 (shipping of the goods)

• The cost of goods sold decreases the gross profit by $50

配置

• Revenue: defined on the product, or the product category if not on the product, field Income Account

• Deferred Tax Liabilities: defined on the tax used on the invoice line

• Accounts Receivable: defined on the customer (property)

• Inventory: defined on the category of the related product (property)

• Expenses: defined on the product, or the category of product (property)

The fiscal position used on the invoice may have a rule that replaces the Income Account or the tax defined on the product by another one.

Customer payment

賬戶	借方	貸方
Assets: Cash	109
Assets: Accounts Receivable		109

Explanation

• The company receives $109 in cash

• The receivable held against the client is reduced by $109

配置

• Cash: defined on the journal used when registering the payment, fields Default Credit Account and Default Debit Account

• Accounts Receivable: defined on the customer (property)

Supplier Bill (Purchase Order $50 but Invoice $52)

賬戶	借方	貸方
Assets: Uninvoiced Inventory	50
Assets: Deferred Tax Assets	4.68
Expenses: Price Difference	2
Liabilities: Accounts Payable		56.68

Explanation

• A temporary account is used to note goods to receive

• The purchase order provides prices of goods, the actual invoice may include extra costs such as shipping

• The company still needs to pay the vendor (traded an asset against a liability)

配置

• Uninvoiced Inventory: defined on the product or the category of related product, field: Stock Input Account

• Deferred Tax Assets: defined on the tax used on the purchase order line

• Accounts Payable: defined on the supplier related to the bill

In this scenario, the purchase order was $50 but the company received an invoice for $52 as there were extra shipping costs

Supplier Goods Received (Purchase Order: $50)

賬戶	借方	貸方
Assets: Inventory	50
Assets: Uninvoiced Inventory		50

Explanation

• Inventory is increased by $50, the expected amount coming from the purchase order

• A temporary account is used for the counterpart and will be cleared when receiving the invoice

配置

• Uninvoiced Inventory: defined on the product or the category of related product, field: Stock Input Account

• Inventory: defined on the product category, field: Stock Valuation

Buy an asset ($300,000 - no tax)

賬戶	借方	貸方
Assets: Buildings	300000
Liabilities: Accounts Payable		300000

Explanation

• The company gets an asset worth of $300,000

• The company needs to pay $300,000 to the vendor (traded an asset against a liability)

配置

• Buildings: Defined on the Asset category selected on the supplier bill line

• Accounts Payable: defined on the supplier related to the bill (property)

Pay supplier invoice

賬戶	借方	貸方
Liabilities: Accounts Payable	300000
Assets: Cash		300000

Explanation

• The company owns $300,000 less to the supplier (liabilities are settled)

• The company’s cash is reduced by $300,000 (reduction of asset)

配置

• Accounts Payable: defined on the supplier you pay (property)

• Cash: defined on the journal related to the payment method

Cash sale (Sales Receipt)

賬戶	借方	貸方
Assets: Cash	109
Revenue: Goods		100
Liabilities: Deferred Tax Liabilities		9

Explanation

• Company’s cash is increased by $109

• Revenues increase by $100

• A tax of $9 has to be paid

配置

• Cash: Payment method defined on the Sales Receipt

• Sales: Defined on the product used in the sales receipt, or the category of product if empty

• Deferred Tax Liabilities: Defined on the tax used in the sales receipt (coming from the product)

Customer pays invoice, 5% early payment rebate

賬戶	借方	貸方
Assets: Cash	950
Revenue: Sales Discount	50
Assets: Accounts Receivable		1000

Explanation

• Company’s cash is increased by $950

• Sales discounts lowering effective revenues by $50

• The customer owns $1000 less to the company

配置

• Cash: is defined on the journal related to the payment / bank statement

• Sales Discount: is selected during the payment matching process

• Accounts Receivable: is defined on the customer associated to the payment

Fiscal year closing - positive earnings and 50% dividends

賬戶	借方	貸方
Net Profit	1000
Equity: Retained Earnings		500
Liabilities: Dividend Payable		500

Explanation

• The P&L is cleared (net profit)

• 50% is transferred to retained earnings

• 50% will be paid to shareholders as dividends

配置

This transaction is recorded by the advisor before closing the fiscal year, depending on how the company uses its net profit.

調節

對帳是將特定帳戶的日記帳項目連結並配對貸記和借記的過程。

其主要目的是將付款連結到其相關發票，以將其標記為已付款。這是透過對應收帳款帳戶和／或應付帳款帳戶進行對帳來完成的。

對帳在以下情況由系統自動執行：

• 付款直接登記在發票上

• 在銀行配對流程中偵測到付款與發票之間的連結

客戶對帳單範例

應收款項賬戶	借方	貸方
發票 1	100
部分付款 1/2		70
發票 2	65
部分付款 2/2		30
付款 2		65
發票 3	50
應付總額	50

• Reconcile

• Reconcile Next

• Unreconcile

銀行對賬

銀行對帳是將銀行對帳單資料行（由您的銀行提供）與內部記錄的交易（向供應商付款或來自客戶的付款）進行配對。對於銀行對帳單中的每一資料行，可以是：

• 與先前記錄的付款配對：當收到客戶的支票時登記付款，然後在核對銀行對帳單時進行配對。

• 記錄為新付款：在處理銀行對帳單時建立付款的日記帳記項並與相關發票對帳。

• 記錄為其他交易：銀行轉帳、直接扣款等。

Odoo 應自動對帳大部分交易；僅有少數需要手動審查。當銀行對帳流程完成時，Odoo 中銀行帳戶的餘額應與銀行對帳單的餘額相符。

支票處理

管理支票和內部電匯有兩種方法：

• 兩個日記帳記項和一次對帳

• 一個日記帳記項和一次銀行對帳

第一個日記帳記項是透過在發票上登記付款建立的。第二個是在登記銀行對帳單時建立的。

賬戶	借方	貸方	調節
應收賬戶		100	發票 ABC
未存入資金	100		支票 0123

賬戶	借方	貸方	調節
未存入資金		100	支票 0123
銀行	100

透過在發票上登記付款來建立記項。對帳銀行對帳單時，對帳單行會連結到現有的記項。

賬戶	借方	貸方	調節	銀行對帳單
應收賬戶		100	發票 ABC
銀行	100			對帳單 XYZ