最近遇到一個案例，原本已下訂單的客人因為內部因素決定取消訂單。
由於此客是初次合作，且訂單總金額小，因此當初是談100% full payment in advance的付款條件.
換句話說，客人已經付完全額貨款後才又決定要取消訂單。
客人來信內容是： Could you please send me a credit note as well as make a refund?
借此機會剛好來整理一下經常讓大家霧煞煞的 Debit Note 和 Credit Note 。(其實是我自己霧煞煞XD)
簡單來說 Debit Note 和 Credit Note 翻成中文都是"折讓單"的意思(有的翻成"信用票據")。
兩者的差別在於，你折讓給我＝你給我錢(錢的流向由外到內)，或是我折讓給你＝我給你錢(錢的流向由內到外)。
下表是懶人版的對照表，比對開立文件者以及文件名稱即可找到其目的和意義。
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Issuer (文件開立者) |
Debit Note (收款) |
Credit Note (付款) |
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Seller (賣家) |
賣方向買方收取欠款 |
賣方同意支付或願意少收該筆帳款 |
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Buyer (買家) |
買方想減少付錢給賣方或要求折讓 |
買方承諾要支付該筆帳款 |
從單字的面相來了解，會更好方便記憶。
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Credit N. 名詞 1. 賒帳，賒欠[U] 2. 銀行存款（帳面餘額）[U] 3. 信用，信賴[U] 4. 【會計】貸，貸方 Vt.[W] 及物動詞通常不用進行式 1. 把……記入貸方 →平常我們刷credit card就是在"付款"，所以 credit note 就是和"付款"相關聯~! |
Debit N. 名詞 【會計】借方 Vt. 及物動詞 把……記入借方
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Credit Note
Definition： A form or letter sent by a seller to a buyer, stating that a certain amount has been credited to thebuyer's account. A credit note is issued in various situations to correct a mistake, such as when (1) an invoice amount is overstated, (2) correct discount rate is not applied, (3) goods spoil within guaranty period, or (4) they do not meet the buyer's specifications and are returned.
The credit note usually includes details of exactly whythe amount stated on the document has been issued, which can be used later to aggregate information about credit memos to determine why the seller is issuing them.
A credit note is also known as a credit memorandum or a credit memo.
信用票據 定義： 賣方送一個表格或信件到到買方，說明一定量已記 入買方賬戶。在多種情況下發行信用票據以糾正錯 誤，如： (1) 發票金額過高的情況， (2) 不適用的折扣率， (3) 保證期內的貨物棄置，或 (4) 他們做不符合買家的規格並退回。
信用票據通常包括詳細說明在文件上註明該金額為 什麼發生(原因)，以後可以用於匯總有關貸項憑證 的信息，以確定賣方為何發行。信用票據也稱為信 用備忘錄或信貸備忘錄。 |
Debit Note
Definition： A debit note is a document used by a vendor to inform the buyer of current debt obligations, or ａ documentcreated by a buyer when returning goods received on credit. The debit note can provide information regarding an upcoming invoice,or may serve as a reminder for funds currently due. For items being returned, the total anticipated credit amount may be included, as well as an inventory of the returned items and the reason for the return.
借記票據是供應商用來通知買方當前債務的文件， 或者是在退還收到貨物時由買方創建的文件。 借 記票據可以提供有關即將到期發票的信息，或者 可以作為當前到期資金的提醒。 對於退回的物品， 可能包括預計的總額，以及退回物品的清單和返 還的原因。
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