Cost income confirmation system and method based on sales order
By using a sales order-based system and methodology, the problem of revenue and cost mismatch caused by the time difference between delivery and invoicing was solved, enabling the synchronous transfer of revenue and cost, improving the accuracy and efficiency of financial data, and complying with accounting standards.
Patent Information
- Application Number
- CN202511201327.X
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2025-08-26
- Publication Date
- 2025-12-12
AI Technical Summary
In the sales process, the time difference between delivery and invoicing leads to the problem that revenue and costs are not in the same accounting period, which violates accounting standards. Furthermore, it is difficult for enterprises to issue VAT invoices in a timely manner, resulting in a mismatch between revenue and costs.
Design a cost and revenue recognition system based on sales orders, including a basic data module, a sales order module, a sales outbound management module, and a sales invoice management module. Through the collaborative work of these modules, ensure that revenue and costs are matched within the same accounting period, and use the pre-set deferred cost method or the estimated revenue method for transfer and entry.
This enables the simultaneous transfer of sales revenue and costs, improves the accuracy and efficiency of financial data, conforms to the matching principle of accounting, and provides an accurate basis for calculating net profit.
Smart Images
Figure CN121120277A_ABST
Abstract
Description
Technical Field
[0001] This invention relates to the field of automation and information management technology, and in particular to a cost and revenue recognition system and method based on sales orders. Background Technology
[0002] Accounting must follow a principle called the "matching principle". The "matching principle" means that the revenue obtained by a certain accounting period or a certain accounting object should be matched with the costs and expenses incurred to obtain that revenue, so as to correctly calculate the net profit or loss obtained by the accounting entity in that accounting period.
[0003] This principle is reflected in the accounting of sales and distribution, which requires that revenue and costs generated from the same sales transaction must be recorded in the same accounting period. This is because in actual business scenarios, there is sometimes a time difference between delivery and invoicing. When the time difference causes delivery and invoicing to cross months, sales costs and revenue are not in the same accounting period, which violates accounting standards.
[0004] my country's value-added tax law requires enterprises to issue special value-added tax invoices in a timely manner after the sale and delivery of goods. However, in some cases, enterprises are unable to achieve this process matching due to various reasons, and therefore need some other functions and means to achieve this matching. Summary of the Invention
[0005] To address the aforementioned technical problems, this invention provides a cost and revenue recognition system and method based on sales orders.
[0006] This invention is implemented using the following technical solution: a cost and revenue recognition system based on sales orders, comprising: The basic data module is used to support data acquisition and related settings for sales orders, sales shipments, and sales invoices; The sales order module is used to receive sales contracts and pass them down to the sales and delivery department, enabling the enterprise to manage its sales activities. The sales outbound management module is used to receive sales orders and pass them down to sales invoices, thereby unifying the enterprise's physical flow and data flow. The sales invoice management module is used to process sales delivery orders, enabling the confirmation of enterprise warranty deposits, costs, and revenues, and ensuring that revenue and costs are synchronized.
[0007] Furthermore, the basic data module is used to maintain one or more of the following: sales order type, line item category, delivery type, invoice type, number range, movement type, account settings, maintenance of warranty deposit ratio, maintenance of customer master data, maintenance of material master data, and maintenance of sales price data.
[0008] Furthermore, the sales order module is used to clarify the agreement between the two parties on the specifications, quantity, price, and delivery terms of the goods or services. It mainly includes customer information, product details, price terms, and delivery terms to ensure transaction transparency.
[0009] Furthermore, the sales outbound management module is used to generate sales delivery notes based on sales orders, which guide warehouse picking and shipping processes. It also generates goods delivery vouchers and corresponding accounting vouchers, thereby unifying the physical information flow and financial flow.
[0010] Furthermore, the sales invoice management module is used to create a sales invoice within the system based on the delivery note that has already been generated for actual shipment, and to calculate the warranty deposit amount based on the warranty deposit ratio selected in the sales order.
[0011] A method for recognizing costs and revenues based on sales orders, implemented using the aforementioned cost and revenue recognition system based on sales orders, includes the following steps: Define basic data in enterprise sales activities; Create sales orders, approve sales orders, modify sales orders, and query sales orders; Create, modify, query, and cancel sales delivery notes based on sales orders; Create sales invoices, carry forward revenue, carry forward provisional estimates, and cancel sales invoices.
[0012] Furthermore, defining basic data in enterprise sales activities mainly includes: maintaining customer master data, material master data, material sales prices, order types, delivery types, movement types, setting up accounts for pre-defined deferred cost recognition and provisional revenue.
[0013] Furthermore, for the sales delivery management process in the enterprise's sales activities, the sales cost is transferred or deferred and recorded in the transitional accounts according to the pre-set deferred cost method or the direct receipt of sales cost method.
[0014] Furthermore, in the process of managing sales invoices in the enterprise's sales activities, sales revenue and sales costs are matched and recorded according to the pre-set deferred cost method or the provisional revenue method.
[0015] The beneficial effects of this invention are as follows: This invention simplifies business operations by simultaneously recognizing sales revenue and transferring sales costs. It also improves efficiency and enhances the accuracy and reliability of financial data.
[0016] This invention simultaneously records sales revenue and cost of sales, helping companies calculate net profit more accurately. By matching sales costs with revenue, the true profitability of a company during a specific period can be reflected, providing management with a basis for decision-making.
[0017] In this invention, revenue and costs generated from the same sales transaction are recorded in the same accounting period. This complies with the "matching principle" that accounting must follow. Attached Figure Description
[0018] To more clearly illustrate the technical solutions in the embodiments of the present invention or the prior art, the drawings used in the description of the embodiments or the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present invention. For those skilled in the art, other drawings can be obtained based on the structures shown in these drawings without creative effort.
[0019] Figure 1 This is a schematic diagram of the invention; Figure 2 This is a flowchart of the basic data maintenance process. Detailed Implementation
[0020] To make the objectives, technical solutions, and advantages of the embodiments of the present invention clearer, the technical solutions of the embodiments of the present invention will be clearly and completely described below with reference to the accompanying drawings. Obviously, the described embodiments are only some embodiments of the present invention, and not all embodiments. The components of the embodiments of the present invention described and shown in the accompanying drawings can generally be arranged and designed in various different configurations.
[0021] It should be noted that similar labels and letters in the following figures indicate similar items. Therefore, once an item is defined in one figure, it does not need to be further defined and explained in subsequent figures.
[0022] The following detailed description of some embodiments of the present invention is provided in conjunction with the accompanying drawings. Unless otherwise specified, the following embodiments and features can be combined with each other.
[0023] See Figure 1 , Figure 2A cost and revenue recognition system based on sales orders includes: a basic data module for supporting data acquisition and related settings for sales orders, sales shipments, and sales invoices; a sales order module for receiving sales contracts and passing them down to sales shipments, enabling enterprise management of sales activities; a sales shipment management module for receiving sales orders and passing them down to sales invoices, achieving unification of the enterprise's physical flow and data flow; and a sales invoice management module for receiving sales shipment orders, enabling the recognition of enterprise warranty deposits, costs, and revenues, ensuring that revenue and costs are synchronized.
[0024] The basic data module mainly includes: maintaining sales order types, line item categories, delivery types, invoice types, number ranges, movement types, account settings, maintaining warranty deposit ratios, maintaining customer master data, maintaining material master data, and maintaining sales price data. Specifically, maintaining sales order types allows for the maintenance of corresponding delivery types, invoice types, and numbers; maintaining warranty deposit ratios is used to automatically calculate warranty deposits when sales invoices are used to generate accounting vouchers. Maintaining customer master data includes basic customer information, financial information, and sales information data. This is used for calls between modules within the system and for cross-system sharing and workflow collaboration. Maintaining material master data and maintaining sales price data are also included.
[0025] The sales order module is the core document in the sales process. It represents a written contract between the customer and the company, clearly defining the specifications, quantity, price, delivery date, and other terms of the goods / services. It serves as the carrier of system information records, primarily including customer information, product details (model, quantity), price terms (total price, payment method), and delivery terms (time, location), ensuring transaction transparency. Creating a sales order involves maintaining or importing detailed order information into the system based on the contract. Sales order approval involves approving the content of sales orders according to actual business needs. Approved sales orders can then be further processed (production, procurement, and delivery execution). Modifying and querying sales orders involves modifying or querying the sales order information stored in the system.
[0026] The sales outbound management module creates sales delivery notes based on sales orders: For approved orders, the system generates sales delivery notes to guide warehouse picking and shipping. Simultaneously, it generates goods delivery vouchers and corresponding accounting vouchers, achieving unification of physical and financial information flows. This stage offers two options: direct sales cost transfer or deferred cost transfer (entering the "Goods Issued" account). Delivery note modification and query: This module allows modification or querying of sales delivery note information stored in the system. Delivery note cancellation.
[0027] The sales invoice management module creates sales invoices based on delivery notes: It processes sales invoices within the system based on delivery notes that have already been generated and for which goods have been actually shipped, and calculates the warranty deposit amount according to the selected warranty deposit ratio for the sales order. The following processing is performed based on actual business needs: When goods are shipped out, the cost of goods sold is transferred, and the actual invoice is issued at the same time: revenue is recognized when the system issues the invoice.
[0028] When goods are shipped out and the cost of goods sold is transferred, but no actual invoice is issued at the same time (revenue is estimated): The system issues estimated invoices and confirms revenue at the same time. According to the settings, the estimated revenue and estimated output tax accounts are taken. When the actual invoice is issued later, the estimated revenue and estimated output tax are transferred.
[0029] When goods are shipped out, the actual invoice is issued, but revenue is not recognized: When the system issues an invoice, a transitional revenue account is obtained according to the settings. Subsequently, when revenue is recognized, revenue and cost are transferred (the goods shipped account is transferred to the cost of sales).
[0030] When goods are shipped out, the actual invoice is issued, and revenue is recognized: When the system issues an invoice, revenue and cost are transferred (the goods shipped account is transferred to the cost of goods sold).
[0031] When goods are shipped out, but no actual invoice is issued (revenue is estimated): the system issues an estimated invoice, recognizes revenue (based on the settings for estimated revenue and estimated output tax accounts), and transfers costs (transferring the goods shipped account to the cost of sales). When an actual invoice is issued later, the estimated revenue and estimated output tax are transferred.
[0032] Modify and query sales invoices: Modify or query sales invoice information (including system-estimated invoices) stored in the system. Sales invoice revenue carry-forward: For invoices with actual invoices but no confirmed revenue, carry out transitional revenue carry-forward. Sales estimate carry-forward: For system invoices with estimated revenue but no actual invoices issued, carry out estimated revenue and estimated output tax carry-forward. Sales invoice cancellation.
[0033] A cost and revenue recognition method based on sales orders involves maintaining customer master data, material master data, material sales prices, order types, delivery types, movement types, and pre-set deferred cost recognition and provisional revenue account settings. In sales delivery management, sales costs are transferred or deferred and recorded in transitional accounts based on either the pre-set deferred cost method or the direct receipt of sales costs method. In sales invoice management, sales revenue and sales costs are matched and recorded based on either the pre-set deferred cost method or the provisional revenue method. Specifically, the method includes the following steps: In the enterprise's sales activities, basic data is defined, including: maintaining customer master data, material master data, material sales prices, order types, delivery types, movement types, preset deferred cost recognition, and provisional revenue account settings.
[0034] For the aforementioned sales activities, in sales delivery management, the sales costs are transferred or deferred and recorded in transitional accounts according to the preset deferred cost method or the direct receipt of sales costs method.
[0035] For the aforementioned sales activities, sales revenue and sales costs are matched and recorded in the sales invoice management system according to the preset deferred cost method or the provisional revenue method.
[0036] This invention employs deferred cost recognition, typically by establishing a "Goods Shipped" account, recording the cost upon shipment, and then recognizing the cost upon invoicing. Alternatively, it employs estimated revenue, typically recognizing the cost upon shipment. If an invoice cannot be issued in the current period, an estimated invoice is issued in the system to recognize sales revenue. The estimated revenue is then transferred when the actual invoice is issued.
[0037] For the foregoing embodiments, in order to simplify the description, they are all described as a series of actions. However, those skilled in the art should understand that this application is not limited to the described order of actions, because according to this application, some steps can be performed in other orders or simultaneously. Furthermore, those skilled in the art should also understand that the embodiments described in the specification are preferred embodiments, and the actions involved are not necessarily essential to this application.
[0038] The above embodiments describe the basic principles, main features, and advantages of the present invention. Those skilled in the art should understand that the present invention is not limited to the above embodiments. The embodiments and descriptions in the specification are merely illustrative of the principles of the invention. Modifications and variations made by those skilled in the art without departing from the spirit and scope of the invention should be within the protection scope of the appended claims.
Claims
1. A cost and revenue recognition system based on sales orders, characterized in that, include: The basic data module is used to support data acquisition and related settings for sales orders, sales shipments, and sales invoices; The sales order module is used to receive sales contracts and pass them down to the sales and delivery department, enabling the enterprise to manage its sales activities. The sales outbound management module is used to receive sales orders and pass them down to sales invoices, thereby unifying the enterprise's physical flow and data flow. The sales invoice management module is used to process sales delivery orders, enabling the confirmation of enterprise warranty deposits, costs, and revenues, and ensuring that revenue and costs are synchronized.
2. The cost and revenue recognition system based on sales orders as described in claim 1, characterized in that, The basic data module is used to maintain one or more of the following: sales order type, line item category, delivery type, invoice type, number range, movement type, account settings, maintenance of warranty deposit ratio, maintenance of customer master data, maintenance of material master data, and maintenance of sales price data.
3. The cost and revenue recognition system based on sales orders as described in claim 1, characterized in that, The sales order module is used to clarify the agreement between the two parties on the specifications, quantity, price, and delivery terms of goods or services. It mainly includes customer information, product details, price terms, and delivery terms to ensure transaction transparency.
4. The cost and revenue recognition system based on sales orders as described in claim 1, characterized in that, The sales outbound management module is used to generate sales delivery notes based on sales orders, which guide warehouse picking and shipping processes. It also generates goods delivery vouchers and corresponding accounting vouchers, thereby unifying the physical information flow and financial flow.
5. A cost and revenue recognition system based on sales orders as described in claim 1, characterized in that, The sales invoice management module is used to create system sales invoices based on delivery notes that have been generated for actual shipments within the system, and to calculate the warranty deposit amount based on the warranty deposit ratio selected in the sales order.
6. A method for recognizing cost and revenue based on sales orders, implemented based on a cost and revenue recognition system based on sales orders as described in any one of claims 1 to 5, characterized in that, Includes the following steps: Define basic data in enterprise sales activities; Create sales orders, approve sales orders, modify sales orders, and query sales orders; Create, modify, query, and cancel sales delivery notes based on sales orders; Create sales invoices, carry forward revenue, carry forward provisional estimates, and cancel sales invoices.
7. The method for cost and revenue recognition based on sales orders as described in claim 6, characterized in that, Defining basic data in enterprise sales activities mainly includes: maintaining customer master data, material master data, material sales prices, order types, delivery types, movement types, setting up accounts for pre-defined deferred cost recognition and provisional revenue.
8. The method for cost and revenue recognition based on sales orders as described in claim 6, characterized in that, For the sales and delivery management process in the enterprise's sales activities, the sales cost is transferred or deferred and recorded in the transitional accounts according to the pre-set deferred cost method or the direct receipt of sales cost method.
9. The method for cost and revenue recognition based on sales orders as described in claim 6, characterized in that, In the process of managing sales invoices in the enterprise's sales activities, sales revenue and sales costs are matched and recorded according to the pre-set deferred cost method or the provisional revenue method.