✔ 最佳答案
Pro-forma invoice is not a formal invoice. It is only a memorandum of sales to your customer detailing the goods, delivery date and payment term.
Your customer has to confirm the details and send you $300 as an acceptance of this pro-forma invoice. When you received this deposit and the 2nd deposit $700, you then Cr. Trade Deposit account and Dr. Bank.
When goods are shipped, you have to issue a formal sales invoice for $1,000, then Dr. Trade Debtors Account Cr. Sales. Setting off the deposits received by Dr. Trade Deposits Cr. Trade Debtor.
Pro-Forma = Memorandum, not to be taken as Sales immediately
Sales Invocie = Formal, for accounting in Sales
