收据

• 拼音: shōu jù
• 汉字拆解: 收 = 丩 + 攴 (to receive, collect — bringing in with decisive action); 据 = 手 + 居 (document, proof — a hand recording something settled/in place)

含义

Receipt. A written or printed document acknowledging that payment or goods have been received.

The standard term for a receipt issued to confirm payment. Distinct from 发票 (fāpiào — official tax invoice, which carries legal and tax-deduction significance in China and is often required for expense reimbursement). 收据 is simpler and less formal than a 发票 — it confirms receipt but does not function as a tax document. Common collocations: 开具收据 (to issue a receipt), 索取收据 (to request a receipt), 保留收据 (to keep the receipt), 收据存档 (to file the receipt). In practice, Chinese companies and government units usually require 发票 rather than mere 收据 for official reimbursement.

例句

1. 财务制度规定，凡超过五百元的差旅及业务支出均须附上正规收据方可申请报销，金额较大者另须提供增值税专用发票。
2. 他随手将超市的购物收据塞入钱包，数周后在申请电器保修时才意识到，若无购买凭证证明购买日期，维修申请将无法受理。
3. 房东在收取新租客半年租金后，当场开具了一张详细注明金额、付款日期和租赁地址的收据，双方各存一份以备日后核查。

用法指南

语境: finance, commerce, daily life, administration, legal

语气: practical

正确说法

• 消费者向商家索取收据，是维护权益的基本做法；一旦出现质量纠纷或保修问题，收据就是关键凭证。(Asking merchants for a receipt is a basic way for consumers to protect their rights; if a quality dispute or warranty issue arises, the receipt is key evidence.)
• 会计人员在处理费用报销申请时，须仔细核查所附收据的真实性和完整性，确认经办人签字、费用类别和金额均与申请单相符，方可进入审批流程。(When processing expense reimbursement applications, accounting staff must carefully verify the authenticity and completeness of the attached receipts, confirming that the handler's signature, expense category, and amount all match the application form before the approval process can proceed.)

错误说法

• 收据 when the context requires a formal Chinese tax invoice — use 发票 (fāpiào — official tax invoice); 收据 only confirms receipt of payment, whereas 发票 is a legally significant document issued by the tax authority that enables VAT deduction and is required for official expense reimbursement in most Chinese institutional contexts

起源与历史

收 (to receive, to collect) + 据 (document, proof, basis — 手 hand + 居 to settle, to be in place, suggesting evidence that something has been settled)

文化背景

世代: All ages

社会背景: Universal