null资产会计
SAP最佳业务实践通用版
(中国)
资产会计
SAP最佳业务实践通用版
(中国)
SAP最佳业务实践业务情景概览 – 1业务情景概览 – 1用途
资产会计用于管理和监督固定资产。在财务会计中,它用作总帐的辅助分类帐,提供与固定资产有关的事务的详细信息
优点
可以覆盖固定资产管理的整个生命周期,包括固定资产采购、折旧、增值、废弃等(也可以管理在建工程)
折旧预测
用途和优点业务情景概览 – 2业务情景概览 – 2
SAP ECC 6.0 EhP3
需要的 SAP 应用程序处理
中涉及的公司角色资产会计
应付会计
财务经理
从供应商处购置
含自动抵销分录的购置
有收入的报废
无客户的资产出售
资本化
补记增值
结算在建工程
在建工程的预付款请求
批量折旧记帐
固定资产购置记账和和生产成本资本化记账
折旧模拟/与成本计划集成
包含的关键处理流程业务情景概览 – 3业务情景概览 – 3从供应商处购置
外部资产购置是指因向业务合作伙伴购置资产而产生的业务。此购置可与应付帐款模块集成
含自动抵销分录的购置
录入资产购置时会选择默认清算科目自动进行记帐
有收入的报废
资产已售出,且产生收入,和客户进行销售记帐
资产已售出,且产生收入,按清算科目进行销售记帐
无收入的报废
一项资产需要报废,且没有收入
无客户的资产出售
部分报废的资产出售,且没有客户详细过程描述业务情景概览 – 4业务情景概览 – 4后资本化
后资本化是指对资产购置的后续调整
增价
增价一般被理解为对资产评估的后续调整
结算在建工程
在建工程 (AUC) 是有形资产的一种特殊形式
在建工程结算可以是汇总结算或行项目结算
在建工程的预付款请求
在建工程的预付款必须资本化,而且是必须在资产负债
上作为单独项目报告的固定资产购置款
详细过程描述业务情景概览 – 5业务情景概览 – 5折旧过帐运行
折旧过帐期末定期运行,系统按照配置中指定的过帐周期为资产的各个折旧范围和科目组创建记帐凭证
购置过帐和生产成本过帐
除了(使用折旧过帐运行)折旧记帐外,您执行的最重要的期末处理是关于固定资产资本化账面价值的相应调整。这些调整由影响资产账面价值的所有过帐组成,包括购置、报废等
折旧模拟/初级成本计划
还可以将计划折旧作为计划成本记帐到该固定资产相应的成本中心或内部订单
详细过程描述处理流程图处理流程图资产会计 - 概览资产会计事件资产浏览器需要创建的资产主数据财务经理资产购置报废公司间传输后资本化增价计划外折旧在建工程定期处理信息系统检查一致性处理流程图处理流程图资产会计 – 资产购置资产会计事件含应付帐款的购置含自动抵销分录的购置购置的资产与应付帐会计合并的购置处理流程图处理流程图资产会计 – 报废资产会计事件有预期收入的报废因废弃而报废要报废的资产有收入和客户的报废有客户的报废有收入无客户的报废处理流程图处理流程图资产会计 – 在建资产资产会计事件在建工程资本化需要建设的大型资产(无投资订单)应付帐款会计记帐预付款请求记帐预付款已批准的预付款记帐结算发票清算预付款处理流程图处理流程图资产会计 – 定期处理资产会计事件定期期末结算重新计算打开和关闭固定资产财务期间折旧记帐运行购置记帐和生产成本记帐固定资产记账清单折旧模拟和初级成本计划年末资产的会计年度更改科目对账固定资产的年末结算在建工程结算
(164)折旧运行图例图例∧功能∨SAP 外部业务活动/事件单位处理处理参考子处理参考处理决策硬拷贝/凭证实际财务预算计划手动处理现有版本/数据系统批准/拒绝的决策Copyright 2008 SAP AG
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