Today, let's talk about the differences between these terms with examples:
36. Subtotal:
This represents the amount for each individual item or service within the invoice.
It excludes any taxes, charges, or discounts.
Applicable for line item level only.
Example:
Invoice:
Item 1: RM50
Item 2: RM30
Item 3: RM20
Subtotal for each line item: RM50, RM30, RM20
37. Total Excluding Tax:
This is the sum of the amount payable for all items/services listed within the invoice.
It includes applicable discounts and charges but excludes taxes.
It applies to both line item and invoice levels.
Example:
Invoice:
Item 1: RM50
Item 2: RM30
Item 3: RM20
Discount: RM10
Charge: RM5
Total excluding tax: RM50 + RM30 + RM20 - RM10 + RM5 = RM95
38. Total Including Tax:
This is the sum of the amount payable inclusive of total taxes chargeable.
It applies only at the invoice level.
Example:
Invoice total: RM95
Sales tax (10%): RM9.50
Total including tax: RM95 + RM9.50 = RM104.50
39. Total Net Amount:
This is the sum of the total amount payable, including applicable line items and invoice-level discounts and charges.
It excludes any applicable taxes.
Applicable at invoice level only.
Example:
Total invoice amount: RM104.50
Invoice level discount: RM5
Invoice level charge: RM2
Total net amount: RM104.50 - RM5 + RM2 = RM101.50
40. Total Payable Amount:
This is the sum of the amount payable, including total taxes chargeable, excluding any amount paid in advance and any rounding adjustment.
It applies at the invoice level only.
Example:
Total payable amount: RM104.50
Amount paid in advance: RM20
Rounding adjustment: RM0.50
Total payable amount: RM104.50 - RM20 - RM0.50 = RM84.00
41. Rounding Amount:
Example:
Rounding adjustment: RM0.50
今天，让我们结合实例来谈谈这些术语之间的区别：
36. 小计
- 这表示发票中每个单个项目或服务的金额。
- 它不包括任何税费或折扣。
- 仅适用于细列项目层面。
例如
- 发票：
- 项目 1：RM50
- 项目 2：RM30
- 项目 3：RM20
- 每个细列项目的小计： RM50、RM30、RM20
37. 不含税总计：
- 这是发票所列所有项目/服务的应付金额总和。
- 它包括适用的折扣和费用，但不包括税金。
- 它适用于细列项目和发票层面。
例如
- 发票：
- 项目 1：RM50
- 项目 2：RM30
- 项目 3：RM20
- 折扣： RM10
- 收费 RM5
- 不含税总计 RM50 + RM30 + RM20 - RM10 + RM5 = RM95
38. 含税总计：
- 这是包括应收税款在内的应付金额总和。
- 它仅适用于发票层面。
例如
- 发票总额： RM 95
- 销售税（10%）： RM 9.50
- 含税总额 RM95 + RM9.50 = RM104.50
39. 总净额：
- 这是应付总金额的总和，包括适用的细列项目和发票级别的折扣和费用。
- 它不包括任何适用的税费。
- 仅适用于发票层面。
例如
- 发票总金额： RM104.50
- 发票级别折扣： RM5
- 发票级别收费： RM2
- 净额共计 RM104.50 - RM5 + RM2 = RM101.50
40. 应付总金额：
- 这是应付金额的总和，包括应收税款总额，不包括任何预付金额和四舍五入调整。
- 它只适用于发票层面。
例如
- 应付总金额： RM104.50
- 预付金额： RM20
- 四舍五入调整： RM0.50
- 应付款总额 RM104.50 - RM20 - RM0.50 = RM84.00
41. 四舍五入金额：
示例：
- 四舍五入调整： RM 0.50