<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tc/onlinemanual/000423" xml:lang="zh-cn">
	<Header>
		<Title xmlns:HTML="http://www.w3.org/TR/REC-html40">过帐预付款税额的示例</Title>
		<Keyword ContextSensitive="No"><Level1>纳税期</Level1>
			<Level2>预付款/预收款</Level2>
		</Keyword>
	</Header>
	<GeneralSection><Paragraph class="Default">在采购发票的预付款过程中， ERP LN 会创建以下示例中所述的财务过帐。在销售发票的预收款过程中，也会创建相似的过帐。</Paragraph>
		<ExampleSection><SectionTitle>
                              示例事务处理
                           </SectionTitle>
			<TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated"><THEAD><TR><TH rowspan="1" colspan="1">
                                       示例
                                    </TH>
						<TH rowspan="1" colspan="1">采购发票数据</TH>
					</TR>
				</THEAD>
				<TBODY><TR><TD rowspan="1" colspan="1">采购发票</TD>
						<TD rowspan="1" colspan="1">$ 100.00</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">纳税期</TD>
						<TD rowspan="1" colspan="1">10%</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">假设</TD>
						<TD rowspan="1" colspan="1">事务类型的 <GUIRef href="" role="manual">允许负额</GUIRef> = 是</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">
							<GUIRef href="/baanerp/tf/cmg/tfcmg0100s000" role="session">现金管理参数 (tfcmg0100s000)</GUIRef>
						</TD>
						<TD rowspan="1" colspan="1">
							<GUIRef href="/baanerp/tf/cmg/tfcmg0100s000#tfcmg000.advp" role="manual">计算预付/收款税金</GUIRef> = 是</TD>
					</TR>
				</TBODY>
			</TABLE>
		</ExampleSection>
	</GeneralSection>
	<ProcedureSection><SectionTitle>采购订单事务处理</SectionTitle>
		<Steps><Step><StepTitle>创建含税的预付款</StepTitle>
				<Paragraph class="Default"><Emphasis></Emphasis> 注意：只有选中了 <GUIRef href="/baanerp/tf/cmg/tfcmg0100s000" role="session">现金管理参数 (tfcmg0100s000)</GUIRef> 进程中的 <GUIRef href="/baanerp/tf/cmg/tfcmg0100s000#tfcmg000.advp" role="manual">计算预付/收款税金</GUIRef> 复选框才会计算预付款的税额。</Paragraph>
				<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="59" rowspan="1" colspan="1">
                                          借方/ 贷方
                                       </TH>
							<TH width="221" rowspan="1" colspan="1">
                                          总帐科目
                                       </TH>
							<TH width="74" rowspan="1" colspan="1">
                                          金额
                                       </TH>
						</TR>
						<TR><TD width="59" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="221" rowspan="1" colspan="1">预付款</TD>
							<TD width="74" align="right" rowspan="1" colspan="1">$ 110.00</TD>
						</TR>
						<TR><TD width="59" rowspan="1" colspan="1">
                                          贷方
                                       </TD>
							<TD width="221" rowspan="1" colspan="1">现金</TD>
							<TD width="74" align="right" rowspan="1" colspan="1">$ 110.00</TD>
						</TR>
						<TR><TD width="59" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="221" rowspan="1" colspan="1">预付款净额</TD>
							<TD width="74" align="right" rowspan="1" colspan="1">$ 100.00</TD>
						</TR>
						<TR><TD width="59" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="221" rowspan="1" colspan="1">采购税</TD>
							<TD width="74" align="right" rowspan="1" colspan="1">$ 10.00</TD>
						</TR>
						<TR><TD width="59" rowspan="1" colspan="1">
                                          贷方
                                       </TD>
							<TD width="221" rowspan="1" colspan="1">预付款总额</TD>
							<TD width="74" align="right" rowspan="1" colspan="1">$ 110.00</TD>
						</TR>
					</TBODY>
				</TABLE>
				<Paragraph class="Default">.</Paragraph>
			</Step>
			<Step><StepTitle>登记采购发票</StepTitle>
				<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="172" rowspan="1" colspan="1">
                                          借方/ 贷方
                                       </TH>
							<TH width="165" rowspan="1" colspan="1">
                                          总帐科目
                                       </TH>
							<TH width="71" rowspan="1" colspan="1">
                                          金额
                                       </TH>
						</TR>
						<TR><TD width="172" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="165" rowspan="1" colspan="1">成本</TD>
							<TD width="71" align="right" rowspan="1" colspan="1">$ 100.00</TD>
						</TR>
						<TR><TD width="172" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="165" rowspan="1" colspan="1">采购税</TD>
							<TD width="71" align="right" rowspan="1" colspan="1">$ 10.00</TD>
						</TR>
						<TR><TD width="172" rowspan="1" colspan="1">
                                          贷方
                                       </TD>
							<TD width="165" rowspan="1" colspan="1">应付帐款</TD>
							<TD width="71" align="right" rowspan="1" colspan="1">$ 110.00</TD>
						</TR>
					</TBODY>
				</TABLE>
				<Paragraph class="Default">.</Paragraph>
			</Step>
			<Step><StepTitle>将预付款指定给采购发票</StepTitle>
				<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="73" rowspan="1" colspan="1">
                                          借方/ 贷方
                                       </TH>
							<TH width="224" rowspan="1" colspan="1">
                                          总帐科目
                                       </TH>
							<TH width="94" rowspan="1" colspan="1">
                                          金额
                                       </TH>
						</TR>
						<TR><TD width="73" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="224" rowspan="1" colspan="1">应付帐款</TD>
							<TD width="94" align="right" rowspan="1" colspan="1">$ 110.00</TD>
						</TR>
						<TR><TD width="73" rowspan="1" colspan="1">
                                          贷方
                                       </TD>
							<TD width="224" rowspan="1" colspan="1">预付款</TD>
							<TD width="94" align="right" rowspan="1" colspan="1">$ 110.00</TD>
						</TR>
						<TR><TD width="73" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="224" rowspan="1" colspan="1">预付款净额</TD>
							<TD width="94" align="right" rowspan="1" colspan="1">- $ 100.00</TD>
						</TR>
						<TR><TD width="73" rowspan="1" colspan="1">
                                          借方
                                       </TD>
							<TD width="224" rowspan="1" colspan="1">指定预付款时的税金</TD>
							<TD width="94" align="right" rowspan="1" colspan="1">- $ 10.00</TD>
						</TR>
						<TR><TD width="73" rowspan="1" colspan="1">
                                          贷方
                                       </TD>
							<TD width="224" rowspan="1" colspan="1">预付款总额</TD>
							<TD width="94" align="right" rowspan="1" colspan="1">- $ 110.00</TD>
						</TR>
					</TBODY>
				</TABLE>
				<Paragraph class="Default">.</Paragraph>
			</Step>
		</Steps>
	</ProcedureSection>
	<RelatedTopics><SectionTitle>
                           相关主题
                        </SectionTitle>
		<RelTopic><Link href="/baanerp/tc/onlinemanual/000031" role="manual">设置税务登记</Link>
		</RelTopic>
	</RelatedTopics>
</ManualTopic>
