会计备忘单

The Balance Sheet is a snapshot of the company’s finances at a specific date (as opposed to the Profit and Loss, which is an analysis over a period).

• 资产 代表公司的财富及其拥有的物品。固定资产包括建筑物和办公室，而流动资产包括银行账户和现金。客户欠款也是一种资产。员工不是资产。

• 负债 是公司将来必须支付的过去事件的义务（水电费、债务、未付供应商）。负债也可以被定义为提供给公司的融资来源，也称为 杠杆。

• 股本 是由公司的所有者（创始人或股东）以及以前保留的盈余（或亏损）所贡献的资金金额。每年，净利润（或亏损）可以作为保留盈余报告，也可以分配给股东（作为股息）。

资产所有权（即资产）是通过债务偿还（即负债）或股权（即利润、资本）融资的。

在 资产 和 费用 之间存在差异：

• An asset is a resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide a future benefit. Assets are reported on a company’s balance sheet. They are bought or created to increase a firm’s value or benefit its operations.

• An expense is the costs of operations a company bears to generate revenues.

The profit and loss (P&L) report shows the company’s performance over a specific period of time, usually a quarter or a fiscal year.

• The revenue refers to the money earned by the company by selling goods and/or services.

• The cost of goods sold (COGS, or also known as “Cost of Sale”) refers to the sale of goods’ costs (e.g., the cost of the materials and labor used to create the goods).

  • The Gross profit equals the revenues from sales minus the cost of goods sold.

  • **运营费用**（OPEX）包括管理、销售和研发工资、租金和公用事业费、杂费、保险费以及超出产品销售成本或销售成本的任何费用。

Profit & Loss

Net Profit

Gross Profit

Revenue

Revenue

Less Costs of Revenue

Cost of Goods Sold

Operating Income or Loss

Less Operating Expenses

R&D
Sales, General & Administrative

Plus Other Income

Foreign Exchange Gains
Asset write-downs

Less Other Expenses

Interest on debt
Depreciation

Balance Sheet

Net Assets

Total Assets

Current Assets

Cash & Bank Accounts
Accounts Receivable
Deferred Tax Assets

Plus Non-current Assets

Land & buildings
Intangible Assets

Less Current Liabilities

Accounts Payable
Deferred Revenue
Deferred Tax Liabilities

Less Non-current liabilities

Long-term loans

Total Equity

Equity

Common Stock

Plus Retained Earnings

资产 = 负债 + 所有者权益

科目表

The chart of accounts lists all the company’s accounts: both Balance sheet accounts and P&L accounts. Every transaction is recorded by debiting and crediting multiple accounts in a journal entry. In a way, a chart of accounts is like a company’s DNA!

在会计科目表中列出的每个账户都属于特定的类别。在Odoo中，每个账户都有一个唯一的代码，并属于以下其中一个类别：

• 股本及次级债务

  • 股本 是公司股东投资用于资助公司活动的金额。

  • 次级债务 是指第三方借给公司用于资助其活动的资金。在公司解散的情况下，这些第三方将在股东之前获得偿还。

• 固定资产 是指公司购买并用于生产其商品和服务的有形（即实物）物品或财产。固定资产是长期资产。这意味着这些资产的使用寿命超过一年。它们还包括房地产、厂房和设备（也称为“PP&E”），并以该分类记录在资产负债表上。

• 流动资产和负债

  • The current assets account is a balance sheet line item listed under the Assets section, which accounts for all company-owned assets that can be converted to cash within one year. Current assets include cash, cash equivalents, accounts receivable, stock inventory, marketable securities, prepaid liabilities, and other liquid assets.

  • 流动负债 是指公司在一年内到期的短期财务义务。流动负债的一个例子是以应付账款形式欠供应商的款项。

• 银行和现金账户

  • A bank account is a financial account maintained by a bank or other financial institution in which the financial transactions between the bank and a customer are recorded.

  • A cash account, or cash book, may refer to a ledger in which all cash transactions are recorded. The cash account includes both the cash receipts and the cash payment journals.

• 支出与收入

  • An expense is the costs of operations a company bears to generate revenues. It is simply defined as the cost one is required to spend on obtaining something. Common expenses include supplier payments, employee wages, factory leases, and equipment depreciation.

  • 一般来说，”收入”一词通常指的是在一段时间内以服务或产品交换的方式收到的金钱、财产和其他价值转移的金额。

示例

*: 客户退款和客户付款框不能同时选择，因为它们是矛盾的。

余额 = 借方 - 贷方

日记账目录入

公司的每个财务文件（例如发票、银行对账单、工资单、增资合同）都被记录为一笔账目，影响多个账户。

对于一个会计分录来说，其借方金额之和必须等于其贷方金额之和，才能保持平衡。

Company Incorporation Customer Invoice ($100 + 9% tax) Customer payment Supplier Bill (Purchase Order $50 but Invoice $52) Supplier Goods Received (Purchase Order: $50) Buy an asset ($300,000 - no tax) Pay supplier invoice Cash sale (Sales Receipt) Customer pays invoice, 5% early payment rebate Fiscal year closing — positive earnings and 50% dividends

	Debit	Credit
Assets: Cash	1000
Equity: Common Stock		1000

Explanation:

• The company receives $1,000 in cash
• Shares worth of $1,000 belong to the founders

The initial capital can be cash, but could also be intellectual property, goodwill from a previous company, licences, know how, etc…

Sometimes, capital is not released immediately, accounts for "capital to be released" may be necessary.

对账

Reconciliation 是将特定账户的日记账项目链接起来并匹配借方和贷方的过程。

其主要目的是将付款与相关发票链接以标记它们为已付款。这是通过对应收账款账户和/或应付账款账户进行对账来完成的。

当以下情况发生时，系统会自动执行对账：

• 付款直接在发票上注册

• 在银行匹配过程中，支付和发票之间的链接会被检测出来

客户对账单示例

应收账款	借方	贷方
发票 1	100
部分付款 1/2		70
发票 2	65
部分付款 2/2		30
付款 2		65
发票 3	50
应付总额	50

Reconcile

银行对账

银行对账是将银行提供的银行对账单与内部记录的交易（向供应商付款或从客户处收款）进行匹配。对于银行对账单中的每一行，它可以是：

• 与先前记录的付款匹配：当收到客户的支票时，付款会被登记，然后在核对银行对账单时进行匹配。

• 记录为新付款：在处理银行对账单时，创建付款的日记账分录并与相关发票进行对账。

• 记录为另一笔交易：银行转账、直接扣款等。

Odoo应该自动对大多数交易进行对账；只有少数需要手动审核。当银行对账过程完成后，Odoo中银行账户的余额应该与银行对账单的余额相匹配。

支票处理

管理支票和内部电汇有两种方法：

• 两个日记账目和一次对账
• 一个账目分录和一次银行对账

第一笔日记账是通过在发票上注册付款而创建的。第二笔是在注册银行对账单时创建的。

账户	借方	贷方	对账
应收账款		100	发票ABC
未存入资金	100		支票 0123

账户	借方	贷方	对账
未存入资金		100	支票 0123
银行	100

通过在发票上注册付款，可以创建记账分录。在对账银行对账单时，将对账单行与现有的记账分录相关联。

账户	借方	贷方	对账	银行对账单
应收账款		100	发票ABC
银行	100			报表 XYZ