Which of the following is in the correct chronological sequence for purchase documents?
A、Purchase order - Invoice - Goods received note - Delivery note
B、Delivery note - Goods received note - Purchase order - Invoice
C、Purchase order - Delivery note - Goods received note - Invoice
D、Goods received note - Delivery note - Purchase order - Invoice
A、Purchase order - Invoice - Goods received note - Delivery note
B、Delivery note - Goods received note - Purchase order - Invoice
C、Purchase order - Delivery note - Goods received note - Invoice
D、Goods received note - Delivery note - Purchase order - Invoice
【参考答案及解析】
A purchase originates with a requisition for goods, by either the stores department or a user department. The buying department negotiates purchase terms and issues a purchase order to send to the supplier. The supplier processes the order and delivers the goods. A delivery note is provided with the goods when delivered. The stores department then produces its own document to record the goods received (the goods received note), which includes additional details such as the code for the item of inventory. The supplier sends the invoice when the goods are delivered. Invoices received from suppliers are called purchase invoices.When the invoice has been checked and confirmed as correct, a cheque requisition might be prepared, for a senior manager to sign, asking the relevant section of the accounts department to prepare a cheque and send it to the supplier.
A purchase originates with a requisition for goods, by either the stores department or a user department. The buying department negotiates purchase terms and issues a purchase order to send to the supplier. The supplier processes the order and delivers the goods. A delivery note is provided with the goods when delivered. The stores department then produces its own document to record the goods received (the goods received note), which includes additional details such as the code for the item of inventory. The supplier sends the invoice when the goods are delivered. Invoices received from suppliers are called purchase invoices.When the invoice has been checked and confirmed as correct, a cheque requisition might be prepared, for a senior manager to sign, asking the relevant section of the accounts department to prepare a cheque and send it to the supplier.