Proforma invoice is an informal invoice, which is a form of quotation from the seller to the potential buyer. Buyers often need proforma invoices to apply for import and approve foreign exchange. Understanding the meaning, content and function of proforma invoice is the premise of learning and understanding.

The difference between proforma invoice and commercial invoice lies in the word "form" on it. This kind of invoice can be used to invite buyers to place orders. Generally, the invoice will indicate the internal price and sales conditions, so once the buyer accepts this condition, he can sign a definite contract according to the contents of the proforma invoice.

Because proforma invoice specifies the import price and related expenses in detail, some countries stipulate that proforma invoice can be used to apply for import license or declare the price of goods to customs.

How to keep accounts after issuing VAT invoice?

After invoicing, the accounting treatment is as follows:

1, general taxpayer enterprise

Debit: Bank deposits (accounts receivable)

Loan: main business income (other business income)

Loan: Taxes payable-VAT payable (output tax)

2. For small-scale enterprises, there is no problem of input and output of VAT, so there is no need to set subordinate subjects for VAT payable.

Debit: Bank deposits (accounts receivable)

Loan: main business income (other business income)

Loan: Taxes payable-VAT payable

First: it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;

Second: the copy of the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries are one-loan multi-loan entries and one-loan multi-loan entries.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special circumstances, accounting entries can be compiled to reflect the whole picture of economic business.

How to make personal form invoice? The main format of the invoice is the same. Invoices can be issued to individuals, enterprises and other organizations. For invoices issued to individuals and economic organizations, the information filled in the buyer's column is different. I hope you can understand. For more exciting content about finance and taxation, please continue to refer to our introduction in the above article.