朋友们在实际工作中，基本都知晓发票是合法的凭据，可以入账，但对于收据能否入账却分不清楚，实际上，甚至很多企业的财务人员也认为除了发票以外的任何收据都是“白条”，是不可以作为合法凭据入账的，但事实真的是这样吗？且听济南代理记账公司为您讲解一二吧。
Friends in the practical work, the basic all know the credentials of the invoice is legal, can enter an item in an account, but can be booked for receipt points not clear, in fact, even a lot of enterprise financial personnel think except invoice any receipt is "note", is not as legitimate credentials are tallied, but it really is that so?And hearing from jinan bookkeeping agency company for you a thing or two.
其实，收据与我们日常所说的“白条”是不能完全画等号的，毕竟收据也是收付款凭证，它有种类之分，至于能否作为合法凭证入账，则要看其种类及使用范围了。
Actually, receipt with our daily call "white" is not completely draw equal-sign, receipt, after all, is also a voucher, it has a variety of points, as for can serve as proof of legal billing is depends on the type and scope of use.
那么，究竟有哪些收据是能够入账的呢？
So what are the receipt is to be able to enter an item in an account?
1、内部收据。是单位内部的自制凭据，用于单位内部发生的业务，如材料内部调拨、收取员工押金、退还多余出差借款等等，这时的内部自制收据是合法的凭据，是可以作为成本费用入账。
1, internal receipt.Is unit interior homemade credentials, for the business unit interior, internal transfers such as material, for the staff, refund the deposit extra borrowing business trip and so on, then the internal homemade receipt is legitimate credential, is can be used as a cost.
2、单位之间发生业务往来，收款方在收款以后不需要纳税的，收款方就可以开具税务部门监制的收据，如收到下属单位归还的借款，因为收到借款不存在纳税义务，所以可以向下属单位开具税务局监制的收据。
Between 2, unit of business, but after receiving don't need to pay taxes, but you can issue the receipt of manufactured under the supervision of tax authorities, such as receiving unit to repay loan, because receives loan there is no obligation to pay tax, so can open producer tax official receipt to subordinate units.
3、行政、事业单位发生的行政事业性收费，可以使用财政部门监制的收据。如防疫站收取防疫费，环保局收取环保费等等，都可以使用财政部门监制的收费收据作为合法的费用凭据进行入账。
3, administration, institution of administrative fees, you can use the receipt of the financial sector supervision.Such as charge FangYiFei epidemic prevention station, the epa environmental protection charge and so on, can use financial sector supervision fee receipt as legal fees credentials are booked.
4、单位与部队之间发生业务往来，按照规定不需纳税的，可以使用部队监制的收据，这种收据也是合法的凭据，可以入账。
4, units and between business, does not need to pay taxes in accordance with the relevant provisions, can use forces supervise receipt, this receipt is also legitimate credentials, you can enter an item in an account.
除了以上的几种收据外，单位或个人在收付款时使用的其他自制收据，就是日常所说的“白条”是不能作为凭据入账的。
In addition to the above several kinds of receipt, unit or individual to use other homemade receipt when receiving, is what daily call "white" is not as credentials are tallied.
所以，不能单纯地说收据是不能入账的，当然也不是所有的收据都可以入账的，会计人员在处理这一情况时需结合收据的类型以及适用范围进行判断。如果您还不能清晰辨别出哪些收据是可以入账，不妨多多济南泉清代理记账公司，我们将为您揭开心中的疑惑。另外如果您需要济南代理记账还是服务，请与我公司联系，我们将为您提供最优质服务。
So, can't simply say receipt can't be booked, of course, not all of the receipts can be booked, accounting personnel in handling the situation should be combined with the type of receipt in the judgement and the applicable scope.If you can't clearly identify which receipt can be booked, might as well a lot of jinan springs, bookkeeping agency company, we will be opened for you in the heart of doubt.In addition if you need to jinan, bookkeeping agency or service, please contact our company, we will provide the best quality service for you.
济南代理记账公司：http://www.jnqqjz.com
