# 05.001應收帳款的來源有那些？

1、公司銷售主營業項目商品時會建立【銷貨單】，故主要來源為【銷貨單】，另外非主要營收項目的收入建立【其他收入】時也可能發生應收帳款

![](/files/-Lk83QXPN1er0XFh3BEM)

當顧客為月結客戶或未收款，在【銷貨單】的【收款方式】選擇為"月結/未收款/貨到付款"，單據存檔後在【進銷存模組】的【財務報表】關於應收帳款的相關報表中，即可看到應收帳款已被成立

![](/files/-Lk84sDK2qIvNOwvLwhE)

同樣在【其他收入】的【收款方式】選擇"月結/未收款"應收帳款也會成立喲

![](/files/-Lk88HMLbpUGJTqCNWUd)

另外期初開帳時的前期應收款也會是帳款的來源，在這個作業有看到【預收合計】欄位，若有先收取顧客的錢，待約定時間才實現銷售的情況為預收貨款，期初開帳時有預收的情況，就會建立在【預收合計】欄將預收立帳喔！

![](/files/-Lk861tV28ARFmogJ-Yj)

預收的立帳還會發生在【收款單】，在開帳過後的日常作業期間發生了預收情況，會建立【收款單】單身不做沖帳

![](/files/-Lk88eYaeFH-0q85vHJG)

單據儲存後，會出現提示訊息，按【確認】即會變會預收款被立帳

![](/files/-Lk88wl6y_vQJtyzfqVU)

以上就是關於帳款立帳的來源說明


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