1. When borrowing money

Debit: Other receivables-Zhang San 10000

Loan: cash (bank deposit) 10000.

Pay back 2000 yuan at the time of reimbursement

Debit: Sales expenses (management expenses) 8000.

Cash 2000

Loan: Other receivables-Zhang San 10000

2000 yuan was not paid back when it was reimbursed.

Debit: Sales expenses (management expenses) 8000.

Credit: Other receivables-Zhang San 8000

2. Debit: Other receivables-Zhang San 10000

Loan: cash (bank deposit) 10000.

Debit: sales expenses (management expenses) 12000.

Loan: Other receivables-Zhang San 10000

Cash 2000

When employees borrow money, they go to other accounts receivable, and then write them off when they are reimbursed, which is included in management expenses or sales expenses.

If it is a simple loan, and then repay, borrow: other receivables -XXX.

Credit: cash

Borrow when repaying: cash.

Loans: other receivables -XXX

How to open the receipt?

Payment to the supplier, the supplier shall issue a receipt. After receiving payment from customers, the company will issue a receipt.

The internal receipt is a self-made voucher in the company, which is used for internal business, such as internal material transfer, employee deposit collection, excess business loan repayment, etc. At this point, the internal self-made receipt is legal evidence and can be recorded as a cost.

Where there is a business transaction between units and the payee does not need to pay tax after receiving the money, the payee may issue a receipt supervised by the tax department. The administrative fees incurred by administrative institutions can use the receipt supervised by the financial department.

If the business between the unit and the army does not need to pay taxes according to the regulations, you can use the receipt issued by the army, which is also a legal credential and can be recorded.

In addition to the above receipts, other self-made receipts used by units or individuals in receipt and payment are called "IOUs" in daily life and cannot be accounted for as vouchers.

Extended data

The internal receipt of an enterprise can be used in the internal cost accounting process and recorded as an internal cost accounting process, such as employee loan repayment, deposit receipt, etc., but the internal receipt cannot be used externally, otherwise it cannot be recorded, and its function is equivalent to "white note". Therefore, the internal receipt should be marked with the words "for internal use only and invalid for external use" at the bottom of the receipt.

External receipts can be divided into three types according to different producer units: financial department producer, military department producer and tax department producer. Financial receipts are generally not provided to enterprises, unless there is a task for enterprises to collect administrative expenses. The receipts of the tax bureau will generally indicate the purpose of non-tax-related items, that is, they cannot be used as vouchers to be charged before tax, but financial receipts can generally be charged before tax.

Baidu encyclopedia-receipt

How to issue a receipt after receiving it?

Basic requirements for receipt writing

A complete receipt usually consists of three parts: title, text and signature.

(1) title

The title is written in the middle position above the text, with a slightly larger font. There are two ways to write a title.

One is directly composed of literary names. That is, write "receipt" or "receipt".

The other is to use the first three words of the text as the title, and the text is written down from the top of the second line. If you use "received today", "received now" and "received" as the title.

(2) Text

The text is usually written in two blank spaces on the second line, but the receipt titled "Received Today" is not blank. Generally, the following contents should be stated in the text, that is, the amount of money and goods received, the types and specifications of goods, etc.

(3) Signature

It is generally required to write the name of the individual or unit that receives the money, and the specific date of receiving the money is generally stamped with the official seal of the department.

It was handled by someone, and the words "Handler:" are usually put in front of the name. If it is collected on its behalf, the words "consignee:" shall be added before the name.

What's the difference between issuing a receipt and an invoice?

Invoice belongs to formal reimbursement voucher, receipt cannot be used as reimbursement voucher, and finance does not accept it!

From an accounting point of view, it cannot be recorded as an expense.

Invoices are much better than receipts. It can be used as a basis for your consumption, and it makes sense everywhere. It can also be recorded as an expense or deduction.

Nowadays, when buying or selling things, there are mostly prices with invoices and prices without invoices, which makes people wonder whether it is good or not. I don't know if you have a problem with this. Whether you want an invoice or not depends on yourself or the company.

If the above two prices do not exist, then simply ask for an invoice, at least support the national policy, scratch the prize, in case you win the prize or something, hehe!

If the above two prices exist:

Individuals don't need consumables if they buy things. If there are large items such as warranty cards, you don't need invoices, which saves money and ensures quality. Why not? If there is no quality assurance, you have to get the invoice, otherwise it is hard to say what the problem is. Even if you sue him in the Consumers Association, there is no evidence. Individuals sell things without invoices (individuals don't mean individuals)!

When a company buys something (or services), it should first look at the invoice. If the company can deduct it, it needs an invoice. If only as expenses, first look at whether the company's expenses are lacking. If it is short, don't take it. You can make up for it from places where the above two prices don't exist (for example, ticket, parking fee, crossing the bridge and so on). If there are many, you need an invoice. There is nothing to say about selling things (or providing services). Ordinary customers are god, and they have to follow each other's wishes and have no initiative. You can also give customers two prices to reduce corporate tax. When the time comes, whether the other party wants an invoice or not depends on their own situation.

Invoice refers to the receipt and payment vouchers issued and collected in business activities such as buying and selling goods, providing or receiving services. It is uniformly printed, distributed and managed by the tax authorities, and taxpayers receive and purchase relevant invoices from the tax authorities according to their business scope. Invoice has two main functions: first, the original certificate of business activities, which is not only the proof of the buyer's expenditure, but also the proof of the seller's income, and is an important certificate for units and individuals to conduct production and business accounting. The second is the legal proof of the buyer. If there is a quality problem, you can claim compensation.

Receipts are only applicable to current account vouchers unrelated to business. At present, there are two kinds of formal receipts, one is the receipt supervised by the tax department and the other is the receipt supervised by the financial department. To enter the cost, it must be an invoice! If the receipt is included in the cost, the tax authorities should adjust and increase the taxable income and levy enterprise income tax (33% tax rate).

How to issue a receipt?

Understanding the receipt: As shown in the figure, the home page is the page to fill in the receipt, which is divided into receipt page and note page.

Filling preparation: Open 2 pages of the main page, which are divided into the first page and the second page, and pad a filling page under the second page to avoid affecting the unwritten main page. As shown in the figure: Date of Filling: Fill in according to the actual date.

Fill in the text: after receiving this letter, it is written that XXXXX company /xxx person will make a sum of money for themselves, and after handing it in, it will be written as XXXXX fund, which is generally used to explain why the money is given to us. According to the actual situation. Fill in the amount: fill in according to the actual amount, in Chinese characters, and write zero without units.

Just write the corresponding number * * * after ￥. Remember to stamp the official seal.

Signature: Write your name on the receipt manager. Finally, carefully tear up the inspection, give the second copy to the other party, and keep the first copy for yourself.

What should I pay attention to when issuing a receipt? Units that use receipts must fill in receipts in accordance with the prescribed items, standards and actual income. Fill in the receipt must be copied, the total amount in words, and stamped with the financial seal of the unit and the seal of the agent.

Incorrect receipts shall be kept intact and shall not be destroyed without authorization. It is forbidden to alter, tear up, transfer, lend, open, trade or disassemble the use certificate.

It is forbidden to forge or engrave the special seal for receipt and the producer seal. After each receipt is used, the manager must fill in the total amount, start and stop numbers on the cover, stamp it and submit it to the unit for financial audit.

How to open the receipt?

Is the financial seal or the official seal stamped on the receipt? Because the receipt is printed with the "official seal of collection", the official seal of collection is

Forged payment receipt

Receipt is a common receipt in the market. The name of the collection is municipal engineering construction fee (* * * *), and the amount is 65438+ ten thousand yuan. The words above were written by the cashier, and the words payee \ collection time were written by others. Without my name, the unit leader agrees to pay. Excuse me, the person who wrote the name of the payee did not actually receive the cash. If there is a dispute or account turnover in the future and resort to law, what responsibility will the ghostwriter bear? The person who writes the payee's name on behalf of the cashier belongs to the same company. If the leader and cashier instruct the cashier to sign for him, it will be unclear whether the money will come and go in the future. How to divide their responsibilities? If the payee or company suffers losses in the future, should the person who writes the payee bear civil compensation? What if this bill is a fake bill?

Does the receipt have legal effect?

Entrust others to help find a job and give 30 thousand yuan. And write a receipt! I don't work now, and I want to get the money back ~ If I sue the other party for the validity of this receipt | The other party paid some money on the receipt, then the rest of the money can be written in the blank space of the receipt, indicating the arrears.