Debit: sales expenses, management expenses,

Loans: bank deposits, cash on hand.

According to the policy, the receipt voucher should include the payee's name, personal name and ID number, expenditure items, collection amount and other related information. The receipt should be issued by the payee, who is an individual. If it is issued by an enterprise that accepts goods or services, it should be a payment voucher.

Receipt has certain legal effect and is also a legal certificate. However, in general, the money received by the receipt can only be the current money, and the money received by the receipt can not be used as matters such as cost, expense or income, but only as a voucher for receiving the current money. Although the receipt of payment has certain legal effect, it is not effective, so many units only recognize invoices.