损益表 (P&L) 报告显示公司在一个特定期间内的绩效（通常是当年）
The Gross Profit equals the revenues from sales minus the cost of goods sold.
Operating Expenses (OPEX) include administration, sales and R&D salaries as well as rent and utilities, miscellaneous costs, insurances, … anything beyond the costs of products sold.
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)
Assets represent the company's wealth, things it owns. Fixed assets includes building and offices, current assets include bank accounts and cash. A client owing money is an asset. An employee is not an asset.
Liabilities are obligations from past events that the company will have to pay in the future (utility bills, debts, unpaid suppliers).
Equity is the amount of the funds contributed by the owners (founders or shareholders) plus previously retained earnings (or losses).
每一年，净利润(或亏损)报告到留存收益。
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
拥有的那些(资产)通过债务偿还(负债)或股权(利润，资本)融资得来。
资产购置(例如，建筑物)和费用(例如，燃油)之间是有差异的。资产有随着时间推移的内在价值，而费用有为公司“工作”而消耗的价值。
资产 = 负债 + 权益
科目表
科目表 列出全部的科目，无论是资产负债表科目，或者损益表科目。每个财务交易（例如，付款、开票）通过移动价值从一个科目（贷）到另一个科目（借）来影响科目。
余额 = 借方 - 贷方
| Debit | Credit | Balance | |
|---|---|---|---|
| 1 Assets | |||
| 11000 Cash | |||
| 13100 Accounts Receivable | |||
| 14000 Inventory | |||
| 14600 Goods Issued Not Invoiced | |||
| 17200 Buildings | |||
| 17800 Accumulated Depreciation | |||
| 19000 Deferred Tax Assets | |||
| 2 Liabilities | |||
| 21000 Accounts Payable | |||
| 22300 Deferred Revenue | |||
| 23000 Goods Received Not Purchased | |||
| 26200 Deferred Tax Liabilities | |||
| 3 Equity | |||
| 31000 Common Stock | |||
| 4 Revenue | |||
| 41000 Goods | |||
| 42000 Services | |||
| 5 Expenses | |||
| 51100 Cost of Goods Sold | |||
| 52500 Other Operating Expenses | |||
| 53000 Price Difference |
日记账分录
公司的每一份财务单据（如发票、银行对账单、工资单、增资合同）都被记录为会计分录, 影响几个会计科目。
会计分录要保持 平衡 , 借方合计必须等于贷方合计。
| 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.
调节
对账是匹配借方和贷方, 连接某一指定科目的会计项目的过程。
它的主要目的是连接付款到相关的发票, 以便标识发票已经被支付, 清理客户对账单。这是通过在 应收账款 科目上做对账来完成的。
当应收账款记账项目与相关的付款记账项目被调节后, 发票会被标记为已付。
对账在这些场景下是被系统自动执行 :
付款直接在发票上登记
付款和发票之间的连接在银行匹配过程中被侦测到
客户对账单示例
应收账款 | 借方 | 贷方 |
|---|---|---|
发票1 | 100 | |
付款1.1 | 70 | |
发票2 | 65 | |
付款1.2 | 30 | |
付款2 | 65 | |
发票3 | 50 | |
待支付合计 | 50 |
银行调节
银行对账是匹配银行对账单明细行（银行提供的）和内部交易（供应商付款或者客户付款）。每个银行对账单行可以 :
- 与先前记录的付款匹配 :
当从客户收到支票时, 付款已登记, 在核对银行对账单时匹配上
- 记录为新的付款 :
在处理银行对账单时, 付款的会计分录创建, 并与相关的发票 调节 。
- 记录为另一个交易 :
银行转账, 银行费用等。
Odoo可自动核销大多数的交易,只有少数需要手动审核。当银行核销完成, 银行科目上的余额应与银行对账单的余额一致。
支票处理
有两种方法来管理支票和内部电汇 :
第一个日记帐分录是由注册在发票付款创建的。注册银行对账单时, 第二个是创建。
科目 | 借方 | 贷方 | 调节 |
|---|---|---|---|
应收账款 | 100 | 发票ABC | |
未缴存的资金 | 100 | 支票0123 |
科目 | 借方 | 贷方 | 调节 |
|---|---|---|---|
未缴存的资金 | 100 | 支票0123 | |
银行 | 100 |