Anonymous
Anonymous asked in 商業及金融其他 - 商業及金融 · 1 decade ago

請問發票日期可否早於裝運日期?

如有批貨會於下月裝運, 請問可否於本月尾開出本月三十一日的發票呢? Audit 會否有問題?

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  • 1 decade ago
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    如果由auditor角度出發,

    佢通常會check埋年尾最後個幾張invoice + shipping document同下年年頭個幾張invoice + shipping document做cut-off test

    假設year ended係31.3.07

    invoice date係31.3.07

    shipping date (eg dhl個d寄運單都得)係1.4.07

    即使invoice係打31.3.07, 但auditor都會視作1.4.07出售,

    所以06/07年度, 呢張invoice係唔會入sales (sales ↓),

    而呢批貨亦應該撥作closing stock (inventory ↑)

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  • 1 decade ago

    invoice可早於裝運日期,但最好不要超過一個月,並不是甚麼法律問題,而是會計入數時會有點麻煩。

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