第1页共15页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共15页第2章集成的财务会计系统.........................................................................................................2第1节销售开票.........................................................................................................................2一,发票的结构........................................................................................................................3二,开票方式............................................................................................................................3三,财务会计过账....................................................................................................................3四,折扣和折让........................................................................................................................41，贷项凭证......................................................................................................................42，取消原票重新开具发票...............................................................................................43，贷项凭证与重新开具发票结合...................................................................................5五,退货....................................................................................................................................5六,返利....................................................................................................................................5七,收入的确认........................................................................................................................6第2节销售发货.........................................................................................................................7第3节采购收货.........................................................................................................................7第4节发票校验.........................................................................................................................7一,输入发票............................................................................................................................7二,财务会计过账....................................................................................................................81，标准成本法和移动平均价...........................................................................................82，发票晚于收货（货到票未到）...................................................................................83，发票早于收货..............................................................................................................8三,增值税..............................................................................................................................10四,收货成本..........................................................................................................................10第5节其他收发货...................................................................................................................11第6节盘点...............................................................................................................................12一,盘点的方法...........................................................................................
