How to fill in the receipt and payment transfer voucher

Receiving money as income voucher, paying money as payment voucher, and no receipt and payment business as transfer voucher.

If the bank receives money as proof of income, it receives a bank loan of 654.38+million, and the subject bank deposit is used as the debit.

Debit: bank deposit 100000.

Loan: short-term loan 100000.

For example, if you receive a sum of 50,000 yuan, do you want to deposit it in the bank or debit it?

Debit: 50,000 yuan from the bank.

Credit: accounts receivable 50000.

Payment voucher, as a bank deposit lender, for example, pays 30,000 yuan for goods.

Debit: accounts payable -XXX company 30000.

Loan: 30,000 yuan in bank deposit.

Transfer voucher is a business without payment. For example, raw materials of an enterprise of RMB 654.38+10,000 and input tax of RMB16,000 have been received but not paid.

Borrow: raw materials 100000

Debit: tax payable 16000.

Loan: accounts payable -XXX company 1 16000.

And so on.

Payment voucher is divided into cash payment and bank payment, with cash payment as cash payment voucher and bank payment as bank payment voucher.

Payment voucher account bank deposit payment and cash payment, bank deposit or cash account are both lenders.

For example, cash payment for office supplies 100 yuan.

Borrow: management fee-office fee 100.

Credit: cash 100

Bank payment has been mentioned before, so I won't list them one by one.