销记、注销,将一项资产的价值金额记入开支或损失项下,以减低资产或有关盈利的价值
You may want to enter a write off account on the distribution if you do not want the accounts on the credit or debit memo to bear the impact of the unrecovered credit.
因为换算进位导致的损益就记录在write off accounting中。比如一笔3445.43CNY的Invoice分成两笔付款,分别是689.09和2,756.34,分别换算成USD为84.04和336.14,两者相加就比3445.43CNY直接换算成USD多了0.01。所以这多出来的要作为Credit记录在Liability中,DebitWrite Offaccounting平掉。
Receipt Write-Off is used to write-off unapplied excess money lying on receipts. Suppose customer owes $100 but pays $102. So apply $100 and write-off $2. The other write-off is more like an adjustment. Suppose customer owes $100 but pays $98. The underpaid $2 can be either adjusted via a write-off or recharged to the customer using a receipt-chargeback.
on account just we don't know the invoice and just put receipt on custom
Write-Off
1.系統直接沖銷: 有些客戶帳款之記帳取位不同,造成尾數誤差,對此問題,多數公司會訂出標準百分比率或金額數,由系統自動判斷直接沖銷並立帳。
2.人工調整沖銷: 當客戶確定款項是不付時,可以使用調整方式來沖銷,不過系統會送至主管處簽核,核准後才會完成立帳,反之該筆帳款因無法完成立帳必定執行刪除。
On Account -- 尚無帳款可供沖銷。
1.應收扣款(銷貨不良代工處理費用): 無法對應那一筆應收時,立一筆Credit Memo即可。
2.應收多收無法沖銷: 應收多收款項,不知沖銷那一筆帳款,留於帳上則記為on account(應收逾收款)
僅舉Write-Off 、on account二例範例,實務上還有很多不同的經驗需要以不同方式來運用Write-Off和on account。
ps.企業記帳原則務必注意,沖銷簽核流程亦要制定,應收沖銷之實體物品需要追縱(殘品退回否需管控),務必稽核(1)證明憑證(2)料.物.成品(3)帳務處理(4)記帳原則等。
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