朋友們在實際工作中，基本都知曉發票是合法的憑據，可以入賬，但對于收據能否入賬卻分不清楚，實際上，甚至很多企業的財務人員也認為除了發票以外的任何收據都是“白條”，是不可以作為合法憑據入賬的，但事實真的是這樣嗎？且聽濟南代理記賬公司為您講解一二吧。

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.
 其實，收據與我們日常所說的“白條”是不能完全畫等號的，畢竟收據也是收付款憑證，它有種類之分，至于能否作為合法憑證入賬，則要看其種類及使用范圍了。
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，究竟有哪些收據是能夠入賬的呢？
So what are the receipt is to be able to enter an item in an account?
    1、內部收據。是單位內部的自制憑據，用于單位內部發生的業務，如材料內部調撥、收取員工押金、退還多余出差借款等等，這時的內部自制收據是合法的憑據，是可以作為成本費用入賬。
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、單位之間發生業務往來，收款方在收款以后不需要納稅的，收款方就可以開具稅務部門監制的收據，如收到下屬單位歸還的借款，因為收到借款不存在納稅義務，所以可以向下屬單位開具稅務局監制的收據。
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、事業單位發生的行政事業性收費，可以使用財政部門監制的收據。如防疫站收取防疫費，環保局收取環保費等等，都可以使用財政部門監制的收費收據作為合法的費用憑據進行入賬。
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、單位與部隊之間發生業務往來，按照規定不需納稅的，可以使用部隊監制的收據，這種收據也是合法的憑據，可以入賬。
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.
    除了以上的幾種收據外，單位或個人在收付款時使用的其他自制收據，就是日常所說的“白條”是不能作為憑據入賬的。
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，不能單純地說收據是不能入賬的，當然也不是所有的收據都可以入賬的，會計人員在處理這一情況時需結合收據的類型以及適用范圍進行判斷。如果您還不能清晰辨別出哪些收據是可以入賬，不妨多多濟南泉清代理記賬公司，我們將為您揭開心中的疑惑。另外如果您需要濟南代理記賬還是服務，請與我公司聯系，我們將為您提供最優質服務。
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.