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
