First, the concept of original documents:
1. The original voucher, also known as voucher, is a written voucher obtained or filled in at the time of the occurrence or completion of economic business to record or prove the occurrence or completion of economic business.
2. It can be used not only to record the occurrence or completion of economic business, but also to clarify economic responsibility. It is the original data and important basis of accounting work, and it is the most legally effective certificate in accounting materials.
3. All kinds of documents that can't prove the occurrence or completion of economic business, such as work order number, purchase and sale contract and purchase application form, can't be used as original vouchers for bookkeeping.
Second, the principle of the sales contract:
1, abide by national laws and policies:
(1) Signing a sales contract is a legal act, and the contents, forms, procedures and formalities of the contract must be legal.
(2) The "legal" here means that the conclusion of the sales contract must meet the requirements of national laws and policies.
(3) Only by following the principle of legality can the sales contract be recognized by the state and have legal effect. It can protect the rights and interests of the parties and achieve the expected purpose of concluding a sales contract.
2. Follow the principles of equality, mutual benefit, consensus and equal compensation;
(1) The concrete embodiment of this principle in the sales contract relationship is that both parties have equal legal status and enjoy equal economic rights and obligations.
(2) The expressions of will of both parties must be true and consistent. Neither party is allowed to impose its will on the other, to sign a "overlord contract" or an "unequal treaty" by bullying the weak or using its powerful economic strength and advanced technology and equipment, and to illegally interfere by any unit or individual.
3, abide by the principle of good faith:
Both parties to the sales contract should honestly abide by the provisions of the contract, actively perform the contract, stabilize their work and strive to improve their reputation.
III. Procedures for signing the sales contract:
Signing a sales contract is a very important thing. The quality of signing a contract is related to the rise and fall of an enterprise. This situation is very common. Therefore, when signing a contract, the salesman should negotiate with the customer repeatedly on the contents of the contract, reach an agreement and sign a written contract. Satisfy each other and form a win-win situation. The signing procedure of a sales contract can be summarized as two stages: offer and acceptance.
1. quotation:
This is a suggestion and request made by one party to the other party to conclude a sales contract. One party who makes an offer is called the offeror and the other party is called the offeree. The offeror shall express the desire to conclude a sales contract to the other party in the offer, and clearly put forward the main terms of the sales contract and the time limit for asking the other party to reply. The offeror shall be legally bound by the offer within the time limit determined by himself; If the other party accepts its offer, it is obliged to sign a sales contract with the other party; As far as specific matters are concerned, you cannot make the same offer to a third party or sign a sales contract with the same content. Otherwise, bear the losses caused to the other party.
2. Commitment:
This is that the promisee fully agrees with the offeror's suggestions and requirements. Once the offer is accepted, it means that both parties reach an agreement on the main terms of the contract and the contract is established, so the commitment plays a decisive role in the establishment of the contract. Acceptance shall be made within the time limit stipulated in the offer. If there is no prescribed time limit for the offer, it shall be considered according to its reasonable time limit, that is, the normal round-trip time for both parties to exchange letters and telegrams plus the necessary consideration time. The content of the acceptance must be completely consistent with the content of the offer, and the acceptance must be unconditional and complete acceptance of all terms of the offer. If the offeree changes the contents and conditions of the offer in his reply, or only partially agrees with the contents of the offer, or conditionally accepts the offer, it shall be regarded as a rejection of the offer, and a new offer is made to the original offeror, which is called a counter-offer.
In practice, the conclusion of a sales contract often goes through a complicated negotiation process, including offer, counter-offer, counter-offer and acceptance. Whether the sales contract can be effectively established mainly depends on whether it has gone through two stages: offer and acceptance.
3, the main terms of the sales contract should have:
The main terms of the sales contract are the center of the sales contract, which determines the obligations and rights of both parties to the contract, determines whether the sales contract is valid and legal, and is the main basis for the parties to perform the contract. This is the most important part of the contract. In the process of signing the contract, the marketing personnel must clearly explain the main terms of the contract one by one, and explain them in detail, so as to be clear and clear.
(1) goal:
The subject matter is the object that the rights and obligations of both parties in the sales contract point to, and the subject matter in the sales contract is mainly the goods or services to be promoted. The subject matter is the purpose and premise of concluding a sales contract. A contract without or unclear subject matter cannot be performed or established.
(2) Quantity and quality:
This refers to the quantity and quality of the subject matter of the sales contract. They are the most important factors to determine the characteristics of the subject matter of the sales contract, and also the main measure to measure whether the sales contract is fulfilled. To determine the number of targets, the unit and method of measurement should be clear.
(3) Price or remuneration:
The price or reward is the price paid by the party who obtains the subject matter of the contract to the other party in monetary quantity, which embodies the principle of equivalent compensation followed by economic contracts. In the contract, the marketing personnel should clearly specify the amount of pricing or remuneration, and explain its calculation standards, settlement methods and procedures.
(4) Time limit, place and method of performance:
The time limit for performance is the time for both parties to realize their rights and fulfill their obligations, and it is the time standard for confirming whether the sales contract is fulfilled on time or postponed. When signing a contract, both parties must clearly specify the specific performance period, such as the start and end period of performance by year, quarter or month and day, and avoid using vague and ambiguous words such as "possible completion", "certain completion" and "completion within the year". The place of performance is the place where one party performs its obligations and the other party accepts them, which is directly related to the cost and time limit of performance. When determining, it should be before the names of provinces and cities to avoid execution errors caused by duplicate names. The way of performance means that the specific method for the parties to perform their obligations depends on the content and nature of the contract. For example, whether it is a one-time delivery or a partial delivery, whether it is a door-to-door pick-up or a consignment.
(5) Liability for breach of contract:
Liability for breach of contract refers to the legal liability that the parties to a sales contract should bear when they violate the terms agreed in the sales contract.
In addition, the contents of the sales contract also include: the terms that must be provided according to the law or the nature of the sales contract, and the terms that must be provided at the request of one party, which are also the main terms of the sales contract.
Four, the types of original documents:
1, classified according to different sources:
(1) The external original voucher refers to the voucher obtained from another company when it has economic business with another company. Such as invoices, plane and train tickets, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase materials, etc.
(2) Self-made original vouchers refer to the vouchers filled in by the internal handling departments or personnel of the unit when economic and business matters occur or are completed. Such as material receipt, material requisition, start-up list, cost calculation list, issue list, etc.
2. According to the different classification of filling procedures and contents:
According to the different filling procedures and contents, self-made original vouchers can be divided into four categories: one-time vouchers, cumulative vouchers, summary original vouchers and bookkeeping vouchers.
(1) One-time voucher: One-time voucher refers to the original voucher that only reflects one economic business or records several economic businesses with the same nature at the same time, and its filling procedures are completed at one time. For example, all kinds of foreign original vouchers are one-time vouchers; The "requisition form" and "loan form" of the relevant departments of the enterprise. The "receipt" of purchased materials and accounting vouchers compiled according to account books and economic business needs, such as "material expense distribution table", are all one-time vouchers.
(2) Cumulative Voucher: Cumulative Voucher refers to the self-made original voucher of the same kind of economic business that occurs continuously within a certain period (generally limited to 1 month), and its filling procedure is carried out in stages with the occurrence of economic business events. For example, the quota picking list is a cumulative voucher.
(3) Summary vouchers: Summary original vouchers refer to self-made original vouchers compiled according to multiple original vouchers reflecting the same economic business in a certain period, so as to reflect the occurrence of an economic business in a centralized way. Summarizing the original vouchers can not only simplify the accounting work, but also facilitate the analysis and comparison of economic business. For example. Salary Summary, Cash Receipt Summary and Issued Voucher Summary are all summary original vouchers.
3, according to the format of different classification:
(1) Universal Voucher: the original voucher printed by the relevant departments and used within a certain range, with a unified format and usage. (VAT invoice, bank transfer settlement voucher, etc. Commonly used in China)
(2) Special voucher: the original voucher printed by the unit itself and used only within the unit. (Material receipts, material requisition forms, wage and expense distribution forms, depreciation calculation forms, etc.). )
Five, the basic content of the original documents:
1, original voucher name;
2. The date and number of the certificate;
3. The name of the unit or individual who fills in the voucher;
4. The external voucher must have the name of the entity that accepts the voucher;
5. Quantity, unit of measurement, unit price and amount involved in economic business;
6. Economic business summary;
7. Signature of the handling business department or personnel.
Legal basis:
Article 14 of People's Republic of China (PRC) Accounting Law includes original vouchers and accounting vouchers.
To handle the economic and business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained, and submitted to accounting institutions in time.
Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned in accordance with the provisions of the unified accounting system of the state and required to be corrected and supplemented.
All the contents recorded in the original documents shall not be altered; If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher.
Accounting vouchers should be prepared according to the audited original vouchers and related materials.